Income tax; authorizing claim for child tax credit in the year certain stillborn birth certificates are issued. Effective date.

SB 1409 allows Oklahoma taxpayers to claim a state income tax credit for stillbirths. The credit equals 5% of the federal child tax credit that would have applied if the child had been born alive and been a dependent in the household. Taxpayers can claim this credit only in the tax year the stillbirth occurred, as documented by a stillborn birth certificate issued under Oklahoma law. The credit applies to tax years starting in 2027 and becomes effective November 1, 2026.