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OK SB1409
Bill
AI Summary
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Allows taxpayers to claim Oklahoma's child tax credit for stillborn births when a certificate of birth resulting in stillbirth has been issued under state law, beginning tax year 2027
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Credit equals 5% of the federal child tax credit that would have been allowed if the child had been born alive and qualified as a dependent
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Credit may only be claimed in the tax year the stillbirth occurred and only if the child would have been a member of the taxpayer's household
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Authorizes the Oklahoma Tax Commission to promulgate rules to enforce the stillbirth credit provisions
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Effective date is November 1, 2026
Legislative Description
Income tax; authorizing claim for child tax credit in the year certain stillborn birth certificates are issued. Effective date.
Last Action
Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee
2/3/2026