Okla. Stat. tit. 68, § 68-2357.601
This is the official text of Okla. Stat. tit. 68, § 68-2357.601, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Nonrecurring adoption expenses credit
Official statutory text
A. As used in this section, "nonrecurring adoption expenses"
means adoption fees, court costs, medical expenses, attorney fees,
and expenses which are directly related to the legal process of
adoption of a child including, but not limited to, costs relating to
the adoption study, health and psychological examinations,
transportation, and reasonable costs of lodging and food for the
child or adoptive parents which are incurred to complete the
adoption process and are not reimbursed by other sources. The term
nonrecurring adoption expenses shall not include attorney fees
incurred for the purpose of litigating a contested adoption, from
and after the point of the initiation of the contest, costs
associated with physical remodeling, renovation, and alteration of
the adoptive parents' home or property, except for a special needs
child as authorized by the court.
B. For taxable years beginning on or after January 1, 2026,
there shall be allowed a credit against the tax imposed pursuant to
Section 2355 of Title 68 of the Oklahoma Statutes for nonrecurring
adoption expenses paid by a resident individual taxpayer in
connection with:
1. The adoption of a minor; or
Oklahoma Statutes - Title 68. Revenue and Taxation Page 912
2. A proposed adoption of a minor which did not result in a
decreed adoption.
C. The amount of the tax credit authorized by this section
shall be equal to fifteen percent (15%) of the qualified expenses
but the credit amount shall not exceed Three Thousand Dollars
($3,000.00) per calendar year with respect to single filing status
or married filing separate income tax returns and shall not exceed
Six Thousand Dollars ($6,000.00) per calendar year with respect to
married filing joint return filing status.
D. The Oklahoma Tax Commission shall promulgate rules to
implement the provisions of this section which shall contain a
specific list of nonrecurring adoption expenses which may be
presumed to qualify for the tax credit. The Tax Commission shall
prescribe necessary requirements for verification.
means adoption fees, court costs, medical expenses, attorney fees,
and expenses which are directly related to the legal process of
adoption of a child including, but not limited to, costs relating to
the adoption study, health and psychological examinations,
transportation, and reasonable costs of lodging and food for the
child or adoptive parents which are incurred to complete the
adoption process and are not reimbursed by other sources. The term
nonrecurring adoption expenses shall not include attorney fees
incurred for the purpose of litigating a contested adoption, from
and after the point of the initiation of the contest, costs
associated with physical remodeling, renovation, and alteration of
the adoptive parents' home or property, except for a special needs
child as authorized by the court.
B. For taxable years beginning on or after January 1, 2026,
there shall be allowed a credit against the tax imposed pursuant to
Section 2355 of Title 68 of the Oklahoma Statutes for nonrecurring
adoption expenses paid by a resident individual taxpayer in
connection with:
1. The adoption of a minor; or
Oklahoma Statutes - Title 68. Revenue and Taxation Page 912
2. A proposed adoption of a minor which did not result in a
decreed adoption.
C. The amount of the tax credit authorized by this section
shall be equal to fifteen percent (15%) of the qualified expenses
but the credit amount shall not exceed Three Thousand Dollars
($3,000.00) per calendar year with respect to single filing status
or married filing separate income tax returns and shall not exceed
Six Thousand Dollars ($6,000.00) per calendar year with respect to
married filing joint return filing status.
D. The Oklahoma Tax Commission shall promulgate rules to
implement the provisions of this section which shall contain a
specific list of nonrecurring adoption expenses which may be
presumed to qualify for the tax credit. The Tax Commission shall
prescribe necessary requirements for verification.
Status: in_force · Read it on the official government site
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