Income tax; providing credit for certain pro bono counsel. Effective date.

SB 286 creates a 50% refundable income tax credit for licensed attorneys who provide free legal help to adoptive parents in Oklahoma, specifically for fees approved by a court related to adoption cases. The credit, available starting with the 2026 tax year, allows attorneys to reduce their state income tax liability or receive a refund if the credit exceeds their tax bill. This policy directly affects attorneys who handle adoption-related legal work and adoptive parents seeking court-approved adoption decrees under Oklahoma law. The credit aims to incentivize legal support for adoption proceedings without requiring new court procedures.