Revenue and taxation; County Road and Bridge Funding Incentive Act of 2025; income tax credit; donations; counties; carryover; effective date.

HB 2839 creates a state income tax credit for Oklahoma residents who donate to county road and bridge funds. Individuals receive a credit of 25% to 100% of their donation, based on the county's population size (e.g., 100% for counties under 25,000 people, 25% for counties 75,000-100,000 people). The credit is limited to individual donations only, cannot reduce taxes below zero, and is capped at $25 million annually per year. Funds donated must go to repairing existing road/bridge equipment or improving county roads/bridges, not purchasing new equipment, and unused credits can be carried forward for up to five years. The bill takes effect January 1, 2026.