Revenue and taxation; nonrecurring adoption expenses credit; modifying amount; effective date.

This bill changes the tax credit for nonrecurring adoption expenses in Oklahoma. It increases the credit amount from 10% to 15% of qualified expenses, raising the maximum credit per adoption from $2,000 to $3,000 for single filers and from $4,000 to $6,000 for joint filers. These changes will apply to taxable years beginning on or after January 1, 2026.

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