OklahomaHB 2610Oklahoma 2026 Regular SessionHouseWALLET

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

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tax credit for adoption costs

Beginning with the 2026 tax year, Oklahoma resident individuals can claim a nonrefundable tax credit for adoption costs. The credit equals 15% of qualified, unreimbursed nonrecurring adoption expenses, up to $3,000 per calendar year if you file single or married filing separately, or $6,000 if you file jointly. Covered costs include adoption fees, court costs, medical care, required studies and exams, travel, and reasonable lodging and meals tied to the legal process. It also applies to proposed adoptions that did not finalize. It does not cover attorney fees to litigate a contested adoption after the contest starts, or home remodeling, unless a court allows it for a special needs child. The Oklahoma Tax Commission sets the list of presumed qualifying costs and the proof you must keep.

Sponsors & Cosponsors

Sponsor

Erick Harris
Republican • House

Cosponsors

Brad Boles
Republican • House
Jared Deck
Democratic • House
Roland Pederson
Republican • Senate
Dave Rader
Republican • Senate
Eric Roberts
Republican • House

Roll Call Votes

All Roll Calls

Yes: 330 • No: 0

House vote • 5/28/2025

FOURTH READING

Yes: 87 • No: 0 • Other: 1

Senate vote • 5/28/2025

FOURTH READING

Yes: 46 • No: 0

Senate vote • 5/7/2025

THIRD READING

Yes: 42 • No: 0

Senate vote • 4/16/2025

Committee vote: Appropriations

Yes: 22 • No: 0

Senate vote • 4/7/2025

Committee vote: Revenue & Taxation

Yes: 10 • No: 0

House vote • 3/12/2025

THIRD READING

Yes: 82 • No: 0

House vote • 3/5/2025

DO PASS

Yes: 32 • No: 0

House vote • 2/20/2025

DO PASS

Yes: 9 • No: 0

Actions Timeline

Approved by Governor 06/09/2025
5/30/2025House
Sent to Governor
5/28/2025House
Enrolled measure signed, returned to House
5/28/2025Senate
Enrolled, signed, to Senate
5/28/2025House
Referred for enrollment
5/28/2025House
Measure passed, to House: Ayes: 46 Nays: 0
5/28/2025Senate
CCR adopted, GCCA
5/28/2025Senate
CCR read, GCCA
5/28/2025Senate
To Senate
5/28/2025House
Fourth Reading, Measure passed: Ayes: 87 Nays: 0
5/28/2025House
Coauthored by Representative(s) Roberts
5/28/2025House
CCR adopted
5/28/2025House
Enacting clause restored
5/27/2025House
Title restored
5/27/2025House
Coauthored by Senator(s) Pederson
5/27/2025House
Coauthored by Representative(s) Boles
5/27/2025House
CCR submitted
5/27/2025House
Conference granted, GCCA
5/15/2025Senate
HC's named: GCCA
5/15/2025House
SA's rejected, conference requested, conferees to be named later
5/14/2025House
SA's received
5/8/2025House
Engrossed to House
5/8/2025Senate
Referred for engrossment
5/7/2025Senate
Measure passed: Ayes: 42 Nays: 0
5/7/2025Senate
General Order, Considered
5/7/2025Senate

Bill Text

Enrolled (final version)
5/28/2025
PDF
House Conference Committee Report
5/27/2025
PDF
Scheduled House CCR 1(A)
5/20/2025
PDF
Amended And Engrossed
5/8/2025
PDF
Floor (Senate)
4/17/2025
PDF
Senate Committee Report 2
4/16/2025
PDF
Senate Committee Report 1
4/7/2025
PDF
Engrossed
3/13/2025
PDF
Floor (House)
3/10/2025
PDF
House Committee Report
3/6/2025
PDF
House Committee Substitute
3/6/2025
PDF
House Committee Report
2/24/2025
PDF
Introduced
2/20/2025
PDF

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