All Roll Calls
Yes: 210 • No: 0
OklahomaHB 2610Oklahoma 2026 Regular SessionHouseWALLET
Revenue and taxation; nonrecurring adoption expenses credit; modifying amount; effective date.
Sponsored By: Erick Harris (Republican)
Signed by Governor
Senate Committee
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
Bigger adoption tax credit for parents
Beginning Jan 1, 2026, Oklahoma residents can claim a credit for nonrecurring adoption costs for a minor, even if the adoption did not go through. The credit equals 15% of qualifying, nonreimbursed expenses, up to $3,000 per calendar year if single or married filing separately, or $6,000 per calendar year if married filing jointly. Qualifying costs include agency or attorney fees, court costs, medical bills, adoption studies, health or psychological exams, travel, lodging, and food tied to the legal process. Attorney fees to litigate a contested adoption after the contest starts do not qualify. Home remodels do not qualify unless a court approves them for a special-needs child.
Rules for claiming the adoption credit
Beginning Jan 1, 2026, the Oklahoma Tax Commission sets rules for this credit. The rules list expenses that are presumed to qualify. They also state what proof you must keep and file to claim the credit.
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
House vote • 5/28/2025
Top_of_Page
Yes: 87 • No: 0
Senate vote • 5/28/2025
Top_of_Page
Yes: 0 • No: 0
Senate vote • 5/7/2025
THIRD READING
Yes: 0 • No: 0
Senate vote • 4/16/2025
Top_of_Page
Yes: 0 • No: 0
Senate vote • 4/7/2025
Top_of_Page
Yes: 0 • No: 0
House vote • 3/12/2025
Top_of_Page
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
5/30/2025HouseSent to Governor
5/28/2025HouseEnrolled measure signed, returned to House
5/28/2025SenateEnrolled, signed, to Senate
5/28/2025HouseReferred for enrollment
5/28/2025HouseMeasure passed, to House: Ayes: 46 Nays: 0
5/28/2025SenateCCR adopted, GCCA
5/28/2025SenateCCR read, GCCA
5/28/2025SenateTo Senate
5/28/2025HouseFourth Reading, Measure passed: Ayes: 87 Nays: 0
5/28/2025HouseCoauthored by Representative(s) Roberts
5/28/2025HouseCCR adopted
5/28/2025HouseEnacting clause restored
5/27/2025HouseTitle restored
5/27/2025HouseCoauthored by Senator(s) Pederson
5/27/2025HouseCoauthored by Representative(s) Boles
5/27/2025HouseCCR submitted
5/27/2025HouseConference granted, GCCA
5/15/2025SenateHC's named: GCCA
5/15/2025HouseSA's rejected, conference requested, conferees to be named later
5/14/2025HouseSA's received
5/8/2025HouseEngrossed to House
5/8/2025SenateReferred for engrossment
5/7/2025SenateMeasure passed: Ayes: 42 Nays: 0
5/7/2025SenateGeneral Order, Considered
5/7/2025Senate
Bill Text
Enrolled (final version)
5/28/2025
House Conference Committee Report
5/27/2025
Scheduled House CCR 1(A)
5/20/2025
Amended And Engrossed
5/8/2025
Floor (Senate)
4/17/2025
Senate Committee Report 2
4/16/2025
Senate Committee Report 1
4/7/2025
Engrossed
3/13/2025
Floor (House)
3/10/2025
House Committee Report
3/6/2025
House Committee Substitute
3/6/2025
House Committee Report
2/24/2025
Introduced
2/20/2025
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