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Bill

SB 328

Income tax; creating the Promote Child Thriving Act; providing credit for certain married individuals with dependents. Effective date.

2025 Regular Session Introduced by Dusty Deevers and 1 co-sponsor

Oklahoma bill creates income tax credit for married couples with dependents; fiscal impact and eligibility rules under committee review.

Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee
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Bill Summary · SB 328

Legislative bill overview

SB 328, the Promote Child Thriving Act, creates a new income tax credit for married individuals with dependents in Oklahoma. The bill is currently in early legislative stages, having just completed first reading and been referred to the Revenue and Taxation Committee and Appropriations Committee for review.

Why is this important

Tax credits directly affect household finances for families with children, potentially reducing their state tax liability. The bill's fiscal impact on the state budget and which families would qualify are critical considerations that the committees will evaluate during the review process.

Potential points of contention

  • Eligibility definition: The bill's specific requirements for "married individuals with dependents" (income thresholds, dependent age limits, filing status rules) will determine how many families benefit and at what cost
  • Fiscal impact: Creating a new tax credit reduces state revenue; without seeing the credit amount, the budget implications are unknown and may affect other state priorities
  • Equity concerns: Limiting benefits to married filers may exclude single parents and other family structures, raising fairness questions about how child support should be distributed across tax policy

Compiled from official sources — confirm details with the bill’s official record.

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