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HB 2102 Oklahoma House · 2025 Regular Session

Revenue and taxation; Oklahoma Revenue and Taxation Act of 2025; effective date.

HB 2102 creates a tax credit for married Oklahoma taxpayers who pay for couples counseling. Starting January 1, 2026, the credit covers 100% of eligible counseling costs (defined as marriage-focused therapy from licensed professionals or religious leaders), but cannot reduce tax liability below zero. The bill specifically applies to married individuals incurring these costs during taxable years beginning after 2025. It becomes effective January 1, 2026, as part of Oklahoma's tax code.
Issues: ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit reducing liability for eligible married taxpayers, providing direct tax relief under Oklahoma's tax code, aligning with fiscal support indicators.95% confidence ✓ HealthcareSupports HealthcareProvides tax credit for marriage-focused therapy (mental health service), improving access to counseling by reducing costs for married individuals.95% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Feb 2025
Committee Review
Floor Vote
Governor
Introduced Feb 3, 2025 Last action Feb 4, 2025
Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Proposed Policy Committee Substitute 1 · 3 edits
MINOR
The bill was amended by the Policy Committee to change its title from 'Introduced' to 'Proposed Policy Committee Substitute' and updated the effective date from November 1, 2025 to January 1, 2026. The substantive policy content remains focused on creating a 100% income tax credit for married couples who obtain couples counseling, with no changes to the credit amount or eligibility criteria.
Scope change
The bill's scope remains unchanged; it still applies to married taxpayers in Oklahoma for taxable years beginning on or after January 1, 2026.
TIMELINE

The effective date of the income tax credit was changed from November 1, 2025 to January 1, 2026.

TECHNICAL

The bill title was updated to reflect it is now a 'Proposed Policy Committee Substitute' rather than the original 'Introduced' version.

The bill citation was updated from 'Oklahoma Revenue and Taxation Act of 2025' to simply 'Proposed Policy Committee Substitute' in the title section.

Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
3
Key actions
0
Committee
0
Feb 3, 2025
Introduced
First Reading
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Annie Menz
Annie Menz
DDemocratic
OK
45