OK HB2610

Increases the tax credit for nonrecurring adoption expenses from 10% to 15% of qualified expenses, effective January 1, 2026

Raises the maximum annual credit from $2,000 to $3,000 for single filers and married filing separately

Raises the maximum annual credit from $4,000 to $6,000 for married couples filing jointly

Covers adoption-related expenses including adoption fees, court costs, medical expenses, attorney fees, adoption studies, transportation, and lodging/food costs

Credit applies to completed adoptions of minors and proposed adoptions that did not result in a decreed adoption