Okla. Stat. tit. 68, § 68-2358.5-1: Deduction for fostering children

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.