House Bill No. 2610, introduced by Harris, 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 available to residents. 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.

Additionally, the bill clarifies that nonrecurring adoption expenses include various costs directly related to the adoption process, while excluding certain attorney fees and home remodeling costs, except for special needs children as authorized by the court. The Oklahoma Tax Commission is tasked with creating rules to implement these changes and will provide a specific list of qualifying expenses. The new provisions will take effect on January 1, 2026.