Income tax; creating the Promote Child Thriving Act; providing credit for certain married individuals with dependents. Effective date.

SB 328 creates a new income tax credit for married Oklahoma taxpayers with dependent children. The credit is claimed using a form from the Oklahoma Tax Commission, is non-refundable, and can be carried forward if unused in a tax year. This policy directly affects married couples filing jointly with dependents, providing a specific tax reduction as a financial incentive for families raising children in a marital household. The bill does not alter existing tax rates or create new obligations beyond the credit mechanism.