The proposed bill, known as the "Law Enforcement Strategic Support Act," establishes a framework for providing income tax credits to taxpayers who make contributions to qualified law enforcement foundations. It defines key terms such as "law enforcement foundation," "local law enforcement unit," and "qualified contributions," and sets a limit on the total amount of tax credits available each year at $75 million, with individual foundations capped at $3 million in contributions. Taxpayers can receive credits based on their contributions, with specific limits for individuals, married couples, and corporations. The bill also outlines the responsibilities of the Oklahoma Tax Commission in administering these tax credits, including the certification of law enforcement foundations and the requirement for annual reporting.

Additionally, the bill mandates that contributions must be used solely for qualified expenditures related to law enforcement, such as salary supplements and equipment purchases. It prohibits taxpayers from designating contributions for specific purposes or individuals and establishes confidentiality for the information provided by law enforcement foundations. The act will take effect on November 1, 2026, and includes provisions for the Commission to create necessary rules and regulations for implementation.