Revenue and taxation; nonrecurring adoption expenses credit; modifying amount; effective date.

Header formatting changed from 'House Committee Substitute' to 'Floor (House)' version with updated page numbering and committee report information.

Senate co-author 'Rader' was added to the bill authorship line.

Page headers and footers were updated to reflect the floor version with 'HB2610 HFLR' identifiers and bold face notation for committee amendments.

The credit percentage and dollar amounts in Section 1 still display both the old (10%/2000) and new (15%/3000) values side-by-side, suggesting the final adopted figures need to be confirmed in the final version.

Increased the maximum nonrecurring adoption tax credit from $2,000/$4,000 to $3,000/$6,000 depending on filing status.

Changed the effective date of the act from an unspecified date to January 1, 2026.

Added a requirement for the Oklahoma Tax Commission to promulgate rules creating a specific list of expenses presumed to qualify for the credit.

Added a requirement for the Tax Commission to prescribe necessary requirements for verifying adoption expense claims.

Added language clarifying that expenses must be incurred to complete the adoption process and are not reimbursed by other sources.

Effective date changed from January 1, 2026 to January 1, 2023, allowing taxpayers to claim credits for earlier years.

Tax credit amounts increased from $2,000/$4,000 to $3,000/$6,000 depending on filing status.

Credit percentage increased from 10% to 15% of qualified adoption expenses.

Eligibility criteria for adoption expenses and filing status requirements remain the same.

The tax credit percentage was increased from 10% to 15% of qualified adoption expenses.

Maximum credit amounts were increased from $2,000/$4,000 to $3,000/$6,000 for single/separate filers and joint filers respectively.

The effective date was confirmed as January 1, 2026, replacing a placeholder date in the engrossed version.

Additional sponsors (Boles, Roberts, Pederson) were added to the bill authorship list in the enrolled version.

Formatting and page numbering were updated to reflect the final enrolled version with proper signatures and dates.

Changed document type from Senate amendment to House bill format

Removed Senate passage language and added House passage language

Effective date remains January 1, 2026

Effective date changed from November 1, 2025 to January 1, 2026

Tax credit percentage increased from 10% to 15% of qualified adoption expenses

Maximum credit for married filing jointly increased from $4,000 to $6,000 per calendar year

Maximum credit for single filers increased from $2,000 to $3,000 per calendar year

Added detailed definition of 'nonrecurring adoption expenses' including fees, court costs, medical expenses, attorney fees, and related adoption process costs

Requires Oklahoma Tax Commission to create a list of expenses presumed to qualify for the credit and establish verification requirements

Changed bill title from specific act name to general revenue and taxation description