Okla. Stat. tit. 68, § 68-2358.5-1
This is the official text of Okla. Stat. tit. 68, § 68-2358.5-1, 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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Deduction for fostering children
Official statutory text
For taxable years beginning on or after January 1, 2019, there
shall be allowed a deduction for a taxpayer who contracts with a
child-placing agency, as defined in Section 402 of Title 10 of the
Oklahoma Statutes, in the amount of Five Thousand Dollars
($5,000.00) for expenses incurred to provide care for a foster
child. Provided:
1. In order to qualify, a taxpayer shall have been under
contract and providing care for at least six (6) months, regardless
of the tax year during which the care occurs;
2. If the time period during which a taxpayer is under contract
and providing care is equal to less than six (6) months of the tax
year for which the deduction is being claimed, the taxpayer shall
only claim a monthly pro rata share of the annual Five Thousand
Dollars ($5,000.00) deduction; and
3. Any married persons filing separately in a year in which
they could have filed a joint return may each claim only one-half
(1/2) of the tax deduction that would have been allowed for a joint
return.
shall be allowed a deduction for a taxpayer who contracts with a
child-placing agency, as defined in Section 402 of Title 10 of the
Oklahoma Statutes, in the amount of Five Thousand Dollars
($5,000.00) for expenses incurred to provide care for a foster
child. Provided:
1. In order to qualify, a taxpayer shall have been under
contract and providing care for at least six (6) months, regardless
of the tax year during which the care occurs;
2. If the time period during which a taxpayer is under contract
and providing care is equal to less than six (6) months of the tax
year for which the deduction is being claimed, the taxpayer shall
only claim a monthly pro rata share of the annual Five Thousand
Dollars ($5,000.00) deduction; and
3. Any married persons filing separately in a year in which
they could have filed a joint return may each claim only one-half
(1/2) of the tax deduction that would have been allowed for a joint
return.
Status: in_force · Read it on the official government site
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