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

The maximum nonrecurring adoption tax credit was increased from $2,000 for single filers to $3,000, and from $4,000 for married joint filers to $6,000.

The document header was updated to reflect the 'Floor (House)' version, and the credit percentage was updated to 15% to match the new dollar amounts.

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

The maximum credit limit for single filers was raised from $2,000 to $3,000.

The maximum credit limit for married couples filing jointly was raised from $4,000 to $6,000.

The Oklahoma Tax Commission must now publish a specific list of expenses presumed to qualify for the credit.

The Oklahoma Tax Commission must establish necessary requirements for verifying adoption expenses.

Removed the 'Proposed Policy Committee Substitute' header and replaced it with a standard 'Committee Substitute' format.

The document format was changed from 'Enrolled' (final law) to 'Proposed Policy Committee Substitute' (pending legislation), and the header was updated to reflect the committee amendment process.

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

The maximum credit for single or married-filing-separately taxpayers increased from $2,000 to $3,000.

The maximum credit for married-filing-jointly taxpayers increased from $4,000 to $6,000.

The effective date for the credit was set to January 1, 2026.

Sponsor names were updated to include Boles, Roberts, and Pederson, and the document was finalized with signatures from the Governor and Secretary of State.

Removed the 'Engrossed Senate Amendment' header and the Senate's original enacting clause and passage details.

Added the 'Engrossed House' header and the House's specific passage date and signature lines.

The effective date of the act was changed from November 1, 2025, to January 1, 2026.

The statutory citation was updated to reflect the correct section number and year in the Oklahoma Statutes.

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

The maximum credit limit was raised from $2,000 (single/separate) to $3,000 and from $4,000 (joint) to $6,000.

The document title was updated to reflect that this is an engrossed Senate amendment.