A new state law taking effect Jan. 1, 2026, will expand Oklahoma’s adoption tax credit, aimed at reducing one of the largest financial hurdles facing families who pursue adoption.
House Bill 2610, authored by Oklahoma Representative Erick Harris, increases the percentage of eligible nonrecurring adoption expenses that can be claimed as a state tax credit from 10 percent to 15 percent. The measure targets upfront costs families often face well before a child is placed in their home, including legal fees, home studies, travel, and agency expenses.
“Adoption is an incredibly meaningful way to build a family, but too many Oklahomans are weighed down by out-of-pocket costs that make it harder to say yes when a child needs a home,” Harris said. “By increasing the adoption tax credit, we are making a tangible investment in Oklahoma’s future and helping more children find loving families.”
The legislation was carried in the Senate by Oklahoma Senator Dave Rader.
“Oklahomans across the state become parents by opening their hearts and homes to children in need,” Rader said. “Increasing this tax credit helps support these loving families by easing the financial burden of the adoption process.”
Under the new law, adoption expenses incurred on or after Jan. 1, 2026, will qualify for the expanded credit. The maximum credit is capped at $3,000 for individual filers and $6,000 for joint filers. Taxpayers can begin applying for the increased credit starting in 2027.
Expenses incurred prior to Jan. 1, 2026, remain subject to the previous limits of 10 percent of expenses, capped at $2,000 for individuals and $4,000 for joint filers.
