House Bill No. 2610 amends the existing law regarding the nonrecurring adoption expenses tax credit in Oklahoma. The bill modifies the definition of eligible expenses and increases the tax credit amount. Specifically, it raises the credit from ten percent (10%) to fifteen percent (15%) of qualified expenses, with the maximum credit for single filers or married individuals filing separately increasing from $2,000 to $3,000, and for married couples filing jointly from $4,000 to $6,000. The bill also clarifies that certain attorney fees related to contested adoptions and remodeling costs for adoptive parents' homes are not included as eligible expenses, except in cases involving special needs children as authorized by the court.

The effective date for these changes is set for January 1, 2026. Additionally, the Oklahoma Tax Commission is tasked with creating rules to implement the new provisions, including a specific list of qualifying nonrecurring adoption expenses and requirements for verification. This bill aims to provide greater financial support to individuals adopting children by enhancing the tax credit available for adoption-related expenses.