HB 1848 Oklahoma House · 2025 Regular Session

Revenue and taxation; income tax credit; childcare expenses; childcare services; definitions; effective date.

House Bill 1848 proposes a new income tax credit for Oklahoma employers that provide childcare assistance for their employees' children, aged five or less. Starting in 2026, employers can claim a credit equal to 30% of their expenses for direct childcare assistance, operating a licensed childcare facility, or reserving spots. The credit is capped at $30,000 per employer annually, with a statewide limit of $5 million each fiscal year. Unused credits can be carried over for up to five years, and the provisions are set to expire at the end of 2030.

Bill status passed 3 of 5 stages cleared

Introduction

Feb 2025

Committee Review

Apr 2025

House Passage

Mar 2025

Senate Passage

Governor

Introduced Feb 3, 2025 Last action Apr 28, 2025

Maddy AI version diff · 4 comparisons

What changed between versions

Floor (House) → Floor (Senate) · 4 edits

MODERATE

The bill was amended to transition from the House floor version to the Senate floor version, adding several new co-authors from the Senate and updating the committee report information. The core policy provisions regarding childcare tax credits remain substantively unchanged, though formatting and line numbering were adjusted.

Scope change

No substantive change to the bill's scope or applicability; only procedural updates reflecting Senate floor processing and additional co-authors.

TECHNICAL

Added three new Senate co-authors (Deck, Munson, and Waldron) to the list of bill sponsors.

Updated the document header to reflect Senate floor version with April 23, 2025 date instead of House floor version.

Changed the bill type designation from 'Committee Substitute' to 'Engrossed House Bill' to reflect Senate floor processing status.

Updated committee report attribution to show Senate Appropriations Committee approval on April 23, 2025 instead of House version dated March 3, 2025.

Floor votes

How they voted

This bill passed the House by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 23, 2025

Upper · Passed

Reported Do Pass Appropriations committee; CR filed

upper

Apr 8, 2025

Committee

Referred to Appropriations

upper

Apr 8, 2025

Upper · Passed

Reported Do Pass as amended Economic Development, Workforce and Tourism committee; CR filed

upper

Mar 13, 2025

Introduced

First Reading

upper

Mar 13, 2025

Lower · Passed

Engrossed, signed, to Senate

lower

Mar 12, 2025

Committee

Referred for engrossment

lower

Mar 12, 2025

Lower · Passed

Third Reading, Measure passed: Ayes: 63 Nays: 19

lower

Mar 3, 2025

Lower · Passed

CR; Do Pass, amended by committee substitute Appropriations and Budget Committee

lower

Feb 17, 2025

Lower · Passed

Recommendation to the full committee; Do Pass, amended by committee substitute Appropriations and Budget Finance Subcommittee

lower

Feb 4, 2025

Committee

Referred to Appropriations and Budget Finance Subcommittee

lower

Feb 3, 2025

Introduced

First Reading

lower

2 primary · 0 co-sponsors