Covenant marriage; creating the Covenant Marriage Act of Oklahoma; establishing requirements for entering covenant marriage; providing tax credit for covenant marriage. Effective date. Emergency.

SB 228 proposes creating "covenant marriage" in Oklahoma as a distinct legal option, requiring couples to sign a detailed Declaration of Intent affirming lifelong commitment, complete premarital counseling, and file this document with their marriage license application. It establishes stricter divorce rules, allowing dissolution only for abandonment, abuse, or adultery after mandatory counseling (except in abuse cases), and permits conversion of existing marriages to covenant marriages through similar steps. The bill also creates an annual tax credit of $2,500 for joint filers or $1,250 each for separate filers for couples entering covenant marriage, non-refundable but carry-forwardable for five years. The bill, introduced in 2025 but failed in committee, has not become law.