Income tax; providing credit for certain child care expenses and child care workers. Effective date.

SB 104 creates two new Oklahoma income tax credits to support child care. Employers can claim a 30% credit (up to $30,000 annually) for expenses covering employee child care at licensed facilities or for providing on-site care, while qualified child care workers (meeting specific employment, training, and education requirements) receive a $1,000 refundable credit. The employer credit is capped annually at $5 million for the state and can be carried forward if unused, with adjustments to prevent exceeding the limit. These credits apply to tax years 2026-2030, with the bill effective November 1, 2025. The bill directly affects employers providing child care benefits and licensed child care workers in Oklahoma.