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HB 1201OKLAHOMASession 2026State Billpassed both
Passed

Oklahoma creates a 70% tax credit for contributions to pregnancy resource centers and qualifying centers

Original title: Revenue and taxation; credit; pregnancy resource centers; effective date.

Last action · April 28, 2025: Placed on General OrderSponsors: Mark Lepak and 2 others

Bill progressHistory & official text ↓
Introduced
Committee
Floor Vote
Passed
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What This Bill Would Do

Beginning January 1, 2026, Oklahoma taxpayers can claim a tax credit equal to 70% of cash, stock, or property s made to eligible s or s. The credit is capped at $50,000 per taxpayer annually, and the total statewide tax credits are limited to $5,000,000 per year.

Why it matters

Taxpayers making donations to eligible pregnancy and family support facilities can reduce their state tax liability by up to $50,000 per year, while statewide program credits are restricted by a $5 million annual cap managed by the Oklahoma Tax Commission.

Background
  • Tax credits for donations to specific types of non-profit entities are an instrument used by state legislatures to encourage private philanthropic funding for public policy goals. context
  • Pregnancy resource centers operate primarily to offer support and alternatives to abortion for women facing crisis or unplanned pregnancies. context

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Taxpayers

Taxpayers are eligible to claim a 70% state tax credit for qualifying cash, stock, or property donations up to $50,000 per year.

Directly affected

Pregnancy resource centers and other qualifying centers

Facilities meeting statutory criteria are evaluated by the State Department of Health, receive donations, and must report contributor identities and amounts.

Directly affected

State Department of Health

The Director must annually determine and classify eligible facilities and report contributor data to the Oklahoma Tax Commission.

Directly affected

Oklahoma Tax Commission

The Commission receives contributor records, maintains confidentiality, and calculates annual percentage adjustments to enforce the $5 million statewide credit cap.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What is the maximum tax credit a taxpayer can claim in one year?
A taxpayer cannot claim a tax credit in excess of $50,000 per taxable year, though any excess credit can be carried over to the next succeeding taxable year.
What is the minimum contribution required to qualify for the credit?
Except for carried-over excess credits, a taxpayer's total s to s or qualifying centers in a taxable year must be at least $100.
Who determines which facilities qualify as pregnancy resource centers?
The Director of the State Department of Health determines at least annually which facilities meet the statutory definitions to be classified as s or s.
Is there a statewide cap on the total amount of tax credits issued?
Yes. The total amount of credits used to offset tax is limited to $5,000,000 per year, and the Oklahoma Tax Commission adjusts the credit percentage annually if claims exceed this cap.

What else do you want to know?

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Where This Stands

Currently passed both. The next step in the legislative lifecycle is Law.

Procedural history

21 actions
  1. Apr 28, 2025Senate
    Placed on General Order
  2. Apr 23, 2025SenateFloor
    Reported Do Pass Appropriations committee; CR filed
  3. Apr 17, 2025Senate
    Coauthored by Senator Jett
  4. Apr 14, 2025SenateCommittee
    Referred to Appropriations
  5. Apr 14, 2025Senate
    Enacting clause stricken
  6. Apr 14, 2025SenateFloor
    Reported Do Pass as amended Revenue and Taxation committee; CR filed
Show 15 earlier actions
  1. Apr 1, 2025SenateCommittee
    Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee
  2. Mar 3, 2025SenateIntroduced
    First Reading
  3. Mar 3, 2025House
    Engrossed, signed, to Senate
  4. Feb 27, 2025HouseCommittee
    Referred for engrossment
  5. Feb 27, 2025HouseFloor
    Third Reading, Measure passed: Ayes: 78 Nays: 13
  6. Feb 27, 2025House
    General Order
  7. Feb 13, 2025House
    Authored by Senator Bullard (principal Senate author)
  8. Feb 13, 2025House
    Coauthored by Representative(s) Lepak, Boles
  9. Feb 13, 2025House
    Title stricken
  10. Feb 13, 2025HouseFloor
    CR; Do Pass, amended by committee substitute Appropriations and Budget Committee
  11. Feb 10, 2025HouseFloor
    Recommendation to the full committee; Do Pass, amended by committee substitute Appropriations and Budget Finance Subcommittee
  12. Feb 4, 2025HouseCommittee
    Referred to Appropriations and Budget Finance Subcommittee
  13. Feb 4, 2025HouseCommittee
    Second Reading referred to Appropriations and Budget
  14. Feb 3, 2025House
    Authored by Representative Maynard
  15. Feb 3, 2025HouseIntroduced
    First Reading

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Mark LepakHouse · District 9RepublicanPrimary sponsor
Brad BolesHouse · District 51RepublicanCosponsor
Shane JettSenate · District 17RepublicanCosponsor

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

financial connection95% confidence

Statewide Cap Adjustment Formula

The legislation establishes an automatic adjustment formula utilizing the previous year's credit claims divided into $5,000,000 to manage budget exposure if claims exceed the cap.

Oklahoma Tax Commission

Connected Entities

State Department of Health, Oklahoma Tax Commission, Brad Boles and 4 more
OrganizationState Department of Health“Director determines which facilities qualify as resource centers.”Map →
OrganizationOklahoma Tax Commission“Receives contributor information and calculates annual statewide credit adjustme”Map →
PersonBrad Boles“House and co-sponsor of the bill.”Map →
PersonShane Jett“Senate co-sponsor of the bill.”Map →
PersonMark Lepak“House sponsor of the bill.”Map →
PersonMaynard“House sponsor of the bill.”Map →
PersonBullard“Senate sponsor of the bill.”Map →

Sources

Open source document

www.oklegislature.gov

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy80
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz50
    Current news / social attention level

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