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OK HB3760
Bill
Status
2/2/2026
Primary Sponsor
Tim Turner
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AI Summary
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Creates income tax credits for contributions to qualified law enforcement foundations, effective January 1, 2027 through December 31, 2031, with a $75 million annual aggregate cap and $3 million limit per foundation
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Individual taxpayers may claim credits up to $5,000 (single filers) or $10,000 (joint filers); corporations may claim credits up to 75% of their income tax liability
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Eligible foundations must be 501(c)(3) nonprofits supporting a single local law enforcement unit (county, municipal, or consolidated government agencies, including sheriff's offices but excluding state-level agencies)
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Qualified expenditures include officer salary supplements (paid no more than twice annually), training, equipment purchase/lease/maintenance, and operational costs for emergency response teams combining law enforcement with behavioral health specialists
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Requires Oklahoma Tax Commission preapproval of contributions within 30 days, annual reporting by foundations, and allows unused credits to carry forward for five years
Legislative Description
Revenue and taxation; Law Enforcement Strategic Support Act; income tax credits; law enforcement support; foundations; procedures; reporting requirements; effective date.
Last Action
Recommendation to the full committee; Do Pass Appropriations and Budget Public Safety Subcommittee
2/12/2026