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Bill

SB 286

Income tax; providing credit for certain pro bono counsel. Effective date.

2025 Regular Session Introduced by Shane Jett

Oklahoma bill creates income tax credit for attorneys providing unpaid pro bono legal services, expanding access to justice while reducing state tax revenue.

Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee
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Bill Summary · SB 286

Legislative bill overview

SB 286 would establish an income tax credit for attorneys who provide pro bono legal services in Oklahoma. The bill incentivizes unpaid legal work by allowing participating lawyers to claim a tax deduction or credit against their state income tax obligations. The measure is currently in committee review after its initial reading.

Why is this important

Pro bono legal services help low-income individuals and small organizations access justice they otherwise couldn't afford. Tax incentives can expand pro bono capacity by offsetting attorneys' opportunity costs, potentially increasing legal aid availability in underserved communities. However, the actual impact depends on the credit's size and how many eligible attorneys utilize it.

Potential points of contention

  • Cost to state revenue: The fiscal impact on Oklahoma's tax base is unclear—the larger the credit, the greater the revenue loss, which may face scrutiny in budget-constrained environments
  • Equity of benefit: Tax credits primarily benefit higher-earning attorneys who can afford to do unpaid work and pay taxes; lower-income lawyers may see less benefit, raising questions about progressive policy design
  • Definition and verification: The bill's specific language on what qualifies as "pro bono," how it's verified, and which legal areas are covered will significantly affect implementation and prevent gaming the system

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

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