Oklahoma § 68-2357.601 - Nonrecurring adoption expenses credit
Full text of Oklahoma Oklahoma Statutes § 68-2357.601 — Nonrecurring adoption expenses credit, with citation guidance and answers to common questions.
§ 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
Oklahoma Statutes - Title 68. Revenue and Taxation
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.
Added by Laws 2022, c. 341, § 1, eff. Nov. 1, 2022. Amended by Laws
2025, c. 488, § 1, eff. Jan. 1, 2026.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-2357.601
What does Oklahoma Statutes § 68-2357.601 cover?
Section 68-2357.601 ("Nonrecurring adoption expenses credit") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-2357.601?
A common citation format is "Oklahoma Statutes § 68-2357.601" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-2357.601 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.