Revenue and taxation; authorizing a state income tax credit for expenditures made for purchase of feral swine removal equipment. Effective date.

SB 255 creates a 70% state income tax credit for Oklahoma landowners who purchase equipment to remove feral swine, directly affecting agricultural landowners with 20+ acres of farmland. The credit covers costs for tools like traps, nets, thermal equipment, or other devices designed to capture or eliminate feral swine, aiming to reduce crop damage, pasture destruction, and ecological harm. Taxpayers can claim up to $15,000 total across all years, with unused credit carrying over for up to five years. Businesses that remove swine for profit are excluded, and claims require proof of land ownership and agricultural use.