{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2357.601","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2357.601","heading":"Nonrecurring adoption expenses credit","body":"A. As used in this section, \"nonrecurring adoption expenses\"\n\nmeans adoption fees, court costs, medical expenses, attorney fees,\n\nand expenses which are directly related to the legal process of\n\nadoption of a child including, but not limited to, costs relating to\n\nthe adoption study, health and psychological examinations,\n\ntransportation, and reasonable costs of lodging and food for the\n\nchild or adoptive parents which are incurred to complete the\n\nadoption process and are not reimbursed by other sources. The term\n\nnonrecurring adoption expenses shall not include attorney fees\n\nincurred for the purpose of litigating a contested adoption, from\n\nand after the point of the initiation of the contest, costs\n\nassociated with physical remodeling, renovation, and alteration of\n\nthe adoptive parents' home or property, except for a special needs\n\nchild as authorized by the court.\n\nB. For taxable years beginning on or after January 1, 2026,\n\nthere shall be allowed a credit against the tax imposed pursuant to\n\nSection 2355 of Title 68 of the Oklahoma Statutes for nonrecurring\n\nadoption expenses paid by a resident individual taxpayer in\n\nconnection with:\n\n1. The adoption of a minor; or\n\n2. A proposed adoption of a minor which did not result in a\n\ndecreed adoption.\n\nC. The amount of the tax credit authorized by this section\n\nshall be equal to fifteen percent (15%) of the qualified expenses\n\nbut the credit amount shall not exceed Three Thousand Dollars\n\n($3,000.00) per calendar year with respect to single filing status\n\nor married filing separate income tax returns and shall not exceed\n\nSix Thousand Dollars ($6,000.00) per calendar year with respect to\n\nmarried filing joint return filing status.\n\nD. The Oklahoma Tax Commission shall promulgate rules to\n\nimplement the provisions of this section which shall contain a\n\nspecific list of nonrecurring adoption expenses which may be\n\npresumed to qualify for the tax credit. The Tax Commission shall\n\nprescribe necessary requirements for verification.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"db59f6f0e73214632ba4b1e7c33b7e3387749fa10ba75743ab95e9086be9844b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2357.60","next":"us-ok/okla.-stat.-tit.-68-68-2357.61"},"notice":"GroundRules: Original legal text. Not legal advice."}