Revenue and taxation; income tax credit; rent; procedures; effective date.

HB 2091 creates a refundable income tax credit for Oklahoma renters. It allows individuals to claim up to $110 for rent paid in 2026 for their primary residence, with future amounts adjusted annually for inflation using the Consumer Price Index. The credit requires filers to submit landlord details and rent amounts via a new tax form. This directly affects Oklahoma residents who pay rent for their primary home and owe state income tax. The credit becomes effective November 1, 2025.