SB 1398 Oklahoma Senate · 2026 Regular Session

Income tax credit; creating the Children's Promise Act; providing credit for contributions to certain charitable organizations. Effective date.

SB 1398, the "Children's Promise Act," creates an income tax credit for Oklahoma taxpayers who donate to qualifying charities focused on child welfare. The credit equals 50% of the donation (capped at the taxpayer’s total income tax bill) for organizations meeting strict criteria, including being headquartered in Oklahoma, serving children in state custody, preventing abuse/abandonment, or promoting traditional family values. Charities must certify they do not provide, fund, or support abortion services and meet specific local impact requirements. Taxpayers claim the credit on their tax return, and unused credits can be carried forward for up to five years.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2026

Committee Review

Floor Vote

Governor

Introduced Feb 2, 2026 Last action Feb 26, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Committee Substitute · 8 edits

MODERATE

The bill was amended from its original introduced version to a committee substitute version, primarily adding stricter eligibility requirements for organizations receiving tax credits and clarifying credit amounts for different filing statuses. The committee version adds new certification requirements for organizations, including restrictions on abortion-related activities and financial support of abortion providers, while also specifying that married filing separately taxpayers receive only 25% of the credit instead of 50%.

Scope change

The bill's scope was narrowed by adding additional eligibility criteria for charitable organizations to qualify for the tax credit, particularly regarding abortion-related activities and financial partnerships with abortion providers.

ELIGIBILITY

New certification requirements added for organizations to include verification of 501(c)(3) status and statements that they do not provide, pay for, refer for, promote, or provide coverage of medication or surgical abortions.

Additional requirements added stating organizations cannot financially support or legally partner or affiliate with any entity that provides, pays for, refers for, promotes, or provides coverage of abortions.

REQUIREMENT

Credit amount for married filing separately taxpayers changed from one-half (50%) of contribution to twenty-five percent (25%) of contribution.

New requirement added that organizations must maintain a primary physical office or presence in Oklahoma with at least 50% of clients claiming to be Oklahoma residents.

New requirement added that organizations must regularly answer a dedicated phone number.

New requirement added that organizations cannot receive more than 50% of total revenue from government grants and funding in the prior tax year.

New requirement added that organizations must expend 100% of contributions received in the prior tax year.

TECHNICAL

Page numbering and requirement numbers were updated from Req. No. 3006 to Req. No. 3706 to reflect committee processing.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 23, 2026

Committee

Referred to Appropriations

upper

Feb 23, 2026

Upper · Passed

Reported Do Pass, amended by committee substitute Revenue and Taxation committee; CR filed

upper

Feb 2, 2026

Introduced

First Reading

upper

2 primary · 0 co-sponsors