Okla. Stat. tit. 68, § 68-2357.601: Nonrecurring adoption expenses credit

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

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.