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Tax credits awarded to Oklahoma taxpayers — a published public record (data.ok.gov). Showing FY2025.
Privacy note. These are individual public records compiled from data.ok.gov, shown as published. Personal-financial detail protected under the Open Records Act (24A.10) is not shown.
Total credits · FY2025
$869.5M
Records
12,345
awarded credits
Avg credit
$70.4K
Largest credit programs · FY2025 · click to filter
| FY | Recipient | Credit type | Description | Amount |
|---|---|---|---|---|
| 2025 | BAKER, JAMES H & CYNTHIA B | CREDIT FOR BIOMEDICAL RESEARCH CONTRIBUTION | An income tax credit for donations to a qualified independent biomedical research institute. The credit will be fifty percent (50%) of the amount donated, not to exceed One Thousand Dollars ($1,000.00). | $2,000.00 |
| 2025 | RAZAQ, MOHAMMAD & WAJEEHA | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. |
| $2,000.00 |
| 2025 | BROWNLEE, WAYNE & CATHERINE L | CREDIT FOR CONTRIBUTIONS TO PUBLIC SCHOOL | A credit is allowed for contributions to an eligible public school foundation or public school district. The credit is 50%* of the amount contributed, not to exceed $1,000 for single individuals, $2,000 for married individuals filing jointly, or $100,000 for a legal business entity. Tax credits that are allocated to an individual(s) by a pass-through entity are limited based on the total credit limitation of the pass-through entity and not by $1,000 (or $2,000) limitation for individuals. For a taxpayer who makes an eligible contribution and makes a written commitment to contribute the same amount for an additional year, the credit will be 75%* of the total amount of the contribution made during the taxable year. An “eligible public school foundation” means a nonprofit entity formed pursuant to Oklahoma laws that is exempt from federal income taxation pursuant to either Sec. 501(c)(3) or 509(a) of the Internal Revenue Code of 1986, as amended. Each public school foundation must be approved by the local board of education prior to accepting qualifying donations. “Eligible public school district” means any public school. Any credit allowed but not used will have a three-year carryover provision. | $2,000.00 |
| 2025 | MAXEY, HELEN F & HANKINS, TIMOTHY F | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | WHITBECK, CRAIG W & ANN | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | HOOD, MICHAEL W & KIM L | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | MEIBERGEN, JOSEPH L & MARGIE L | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | BOESE, ROBERT & JULIA | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | BIGBY, RAYMOND L & LYNDA L | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | JOHNSON, HENRY B & JANET D | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | WILSON, CHRISTOPHER D & SUSAN P | CREDIT FOR CONTRIBUTIONS TO AN EDUCATIONAL IMPROVEMENT GRANT ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible educational improvement grant organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed One Million Five Hundred Thousand Dollars ($1,500,000.00) annually. | $2,000.00 |
| 2025 | ALLEN, VON E & CHRISTINA M | CREDIT FOR CANCER RESEARCH CONTRIBUTION | A credit is allowed to any taxpayer who makes a donation to a qualified cancer research institute. The credit is 50% of the amount donated, but may not exceed $1,000 ($2,000 for a married filing joint return). A “cancer research institute” means an organization which is exempt from taxation under the Internal Revenue Code (IRC) or a not-for-profit supporting organization, as defined by the IRC, affiliated with a tax-exempt organization. The tax exempt organization must have raising the standard of cancer clinical care, in Oklahoma, through peer-reviewed cancer research and education as its primary focus; be either an independent research institute or a program that is part of a state university which is a member of The Oklahoma State System of Higher Education; and receive at least $4 million in National Cancer Institute funding each year. Any credit allowed but not used will have a four year carryover provision. | $2,000.00 |
| 2025 | WILLIAMS, DOUGLAS M & PAULA | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | KHAN, MOHAMMED I & KHATEEJA, FNU | CREDIT FOR CONTRIBUTIONS TO AN EDUCATIONAL IMPROVEMENT GRANT ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible educational improvement grant organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed One Million Five Hundred Thousand Dollars ($1,500,000.00) annually. | $2,000.00 |
| 2025 | KRAUSE, JAMES D & SHELLY J | CREDIT FOR CONTRIBUTIONS TO PUBLIC SCHOOL | A credit is allowed for contributions to an eligible public school foundation or public school district. The credit is 50%* of the amount contributed, not to exceed $1,000 for single individuals, $2,000 for married individuals filing jointly, or $100,000 for a legal business entity. Tax credits that are allocated to an individual(s) by a pass-through entity are limited based on the total credit limitation of the pass-through entity and not by $1,000 (or $2,000) limitation for individuals. For a taxpayer who makes an eligible contribution and makes a written commitment to contribute the same amount for an additional year, the credit will be 75%* of the total amount of the contribution made during the taxable year. An “eligible public school foundation” means a nonprofit entity formed pursuant to Oklahoma laws that is exempt from federal income taxation pursuant to either Sec. 501(c)(3) or 509(a) of the Internal Revenue Code of 1986, as amended. Each public school foundation must be approved by the local board of education prior to accepting qualifying donations. “Eligible public school district” means any public school. Any credit allowed but not used will have a three-year carryover provision. | $2,000.00 |
| 2025 | FLEGLER, JASON A & JOELY A | CREDIT FOR CONTRIBUTIONS TO AN EDUCATIONAL IMPROVEMENT GRANT ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible educational improvement grant organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed One Million Five Hundred Thousand Dollars ($1,500,000.00) annually. | $2,000.00 |
| 2025 | MADL, DAVID L & CATHY S | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | TROTTA, VINCENT J & MELANIE D | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | TE, CHARLES C & WILLIAMS TE, LESLIE | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | JARVIS, MICHAEL R & LOIS V | CARING FOR CAREGIVERS TAX CREDIT | A credit is allowed for 50% of eligible expenditures incurred by a family caregiver for the care and support of an eligible family member. The maximum allowable credit per eligible family member is $2,000, or, if the eligible family member is a veteran or has a diagnosis of dementia, the maximum allowable credit is $3,000. If two or more family caregivers claim the tax credit for the same eligible family member, the maximum allowable credit will be allocated in equal amounts between each of the family caregivers. | $2,000.00 |
| 2025 | SAFARULLA, AZIF & SYED, AYSHA | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | BOECKMAN, ROBERT J & SANDRA L | CREDIT FOR CONTRIBUTIONS TO PUBLIC SCHOOL | A credit is allowed for contributions to an eligible public school foundation or public school district. The credit is 50%* of the amount contributed, not to exceed $1,000 for single individuals, $2,000 for married individuals filing jointly, or $100,000 for a legal business entity. Tax credits that are allocated to an individual(s) by a pass-through entity are limited based on the total credit limitation of the pass-through entity and not by $1,000 (or $2,000) limitation for individuals. For a taxpayer who makes an eligible contribution and makes a written commitment to contribute the same amount for an additional year, the credit will be 75%* of the total amount of the contribution made during the taxable year. An “eligible public school foundation” means a nonprofit entity formed pursuant to Oklahoma laws that is exempt from federal income taxation pursuant to either Sec. 501(c)(3) or 509(a) of the Internal Revenue Code of 1986, as amended. Each public school foundation must be approved by the local board of education prior to accepting qualifying donations. “Eligible public school district” means any public school. Any credit allowed but not used will have a three-year carryover provision. | $2,000.00 |
| 2025 | BLOCK, DAVID L & JUDITH A | CREDIT FOR CONTRIBUTIONS TO PUBLIC SCHOOL | A credit is allowed for contributions to an eligible public school foundation or public school district. The credit is 50%* of the amount contributed, not to exceed $1,000 for single individuals, $2,000 for married individuals filing jointly, or $100,000 for a legal business entity. Tax credits that are allocated to an individual(s) by a pass-through entity are limited based on the total credit limitation of the pass-through entity and not by $1,000 (or $2,000) limitation for individuals. For a taxpayer who makes an eligible contribution and makes a written commitment to contribute the same amount for an additional year, the credit will be 75%* of the total amount of the contribution made during the taxable year. An “eligible public school foundation” means a nonprofit entity formed pursuant to Oklahoma laws that is exempt from federal income taxation pursuant to either Sec. 501(c)(3) or 509(a) of the Internal Revenue Code of 1986, as amended. Each public school foundation must be approved by the local board of education prior to accepting qualifying donations. “Eligible public school district” means any public school. Any credit allowed but not used will have a three-year carryover provision. | $2,000.00 |
| 2025 | BLAKLEY, MARK B & MEGAN M | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | BLAKLEY, MARK B & MEGAN M | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | WREN, JESSICA R & CARL B | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | JUDD, JAMES C & TARA C | CREDIT FOR CONTRIBUTIONS TO AN EDUCATIONAL IMPROVEMENT GRANT ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible educational improvement grant organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed One Million Five Hundred Thousand Dollars ($1,500,000.00) annually. | $2,000.00 |
| 2025 | PASQUE, CHARLES B & TAMMY M | CREDIT FOR CONTRIBUTIONS TO AN EDUCATIONAL IMPROVEMENT GRANT ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible educational improvement grant organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed One Million Five Hundred Thousand Dollars ($1,500,000.00) annually. | $2,000.00 |
| 2025 | DUROY, LAUREN N | CREDIT FOR OKLAHOMA RURAL JOBS | Upon making a capital investment in a rural fund, a rural investor shall have a right to a credit against such entity's state tax liability that may be utilized on each credit allowance date of such capital investment in an amount equal to the applicable percentage for such credit allowance date multiplied by the purchase price paid to the rural fund for the capital investment. The amount of the credit claimed by a rural investor shall not exceed the amount of such entity's state tax liability for the tax year for which the credit is claimed. Any amount of credit that a rural investor is prohibited from claiming in a tax year as a result of this section may be carried forward for use in any of the five (5) subsequent tax years, but shall not be carried back to prior tax years. It is the intent of this act that a rural investor claiming a credit under this act is not required to pay any additional tax that may arise as a result of claiming such credit. | $2,000.00 |
| 2025 | ELMORE, JAMES H & BRENDA O | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | NOVOSAD, CHRISTOPHER B & MARYORYS D | CREDIT FOR CONTRIBUTIONS TO AN EDUCATIONAL IMPROVEMENT GRANT ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible educational improvement grant organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed One Million Five Hundred Thousand Dollars ($1,500,000.00) annually. | $2,000.00 |
| 2025 | SONOBE, BLAKE I & JANIE K | CREDIT FOR BIOMEDICAL RESEARCH CONTRIBUTION | An income tax credit for donations to a qualified independent biomedical research institute. The credit will be fifty percent (50%) of the amount donated, not to exceed One Thousand Dollars ($1,000.00). | $2,000.00 |
| 2025 | FOUTS, RODNEY G & HALEY B | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | PADGHAM, MATTHEW C & SHANNA D | CREDIT FOR CONTRIBUTIONS TO AN EDUCATIONAL IMPROVEMENT GRANT ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible educational improvement grant organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed One Million Five Hundred Thousand Dollars ($1,500,000.00) annually. | $2,000.00 |
| 2025 | MILLER, CHRISTOPHER J & JENNIFER L | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | PARSLEY, JAMES J & STACEY J | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | LAGERE, GARY & ANN G | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | SELF, RONALD S & SHELLEY K | CARING FOR CAREGIVERS TAX CREDIT | A credit is allowed for 50% of eligible expenditures incurred by a family caregiver for the care and support of an eligible family member. The maximum allowable credit per eligible family member is $2,000, or, if the eligible family member is a veteran or has a diagnosis of dementia, the maximum allowable credit is $3,000. If two or more family caregivers claim the tax credit for the same eligible family member, the maximum allowable credit will be allocated in equal amounts between each of the family caregivers. | $2,000.00 |
| 2025 | UDDIN, SALAH & ANWAR, MADIHA | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | ARMS, TODD D & FALON R | CREDIT FOR BIOMEDICAL RESEARCH CONTRIBUTION | An income tax credit for donations to a qualified independent biomedical research institute. The credit will be fifty percent (50%) of the amount donated, not to exceed One Thousand Dollars ($1,000.00). | $2,000.00 |
| 2025 | HART, DANIEL R & KIMBERLY A | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | MULLINS, PAUL W & SANDRA L | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | POSTIC, JILL M & JOHN M | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | FUDGE, RANDALL S & GLENDA J | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | DEWITT, ROBERT E & MAURIE B | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | DEWITT, ROBERT E & MAURIE B | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | HOLM, COREY M & RAISSA E | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | LEE, S WHITFIELD & CHRISTINA | CREDIT FOR BIOMEDICAL RESEARCH CONTRIBUTION | An income tax credit for donations to a qualified independent biomedical research institute. The credit will be fifty percent (50%) of the amount donated, not to exceed One Thousand Dollars ($1,000.00). | $2,000.00 |
| 2025 | MOHAMMAD, ORPHIUS I & SILVIA, SHEJUTI | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | VOGLE, WILLIAM H & JUDY W | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | VOGLE, WILLIAM H & JUDY W | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | PLANT, JERRY W & BARRICK PLANT, JANNA | CREDIT FOR CONTRIBUTIONS TO PUBLIC SCHOOL | A credit is allowed for contributions to an eligible public school foundation or public school district. The credit is 50%* of the amount contributed, not to exceed $1,000 for single individuals, $2,000 for married individuals filing jointly, or $100,000 for a legal business entity. Tax credits that are allocated to an individual(s) by a pass-through entity are limited based on the total credit limitation of the pass-through entity and not by $1,000 (or $2,000) limitation for individuals. For a taxpayer who makes an eligible contribution and makes a written commitment to contribute the same amount for an additional year, the credit will be 75%* of the total amount of the contribution made during the taxable year. An “eligible public school foundation” means a nonprofit entity formed pursuant to Oklahoma laws that is exempt from federal income taxation pursuant to either Sec. 501(c)(3) or 509(a) of the Internal Revenue Code of 1986, as amended. Each public school foundation must be approved by the local board of education prior to accepting qualifying donations. “Eligible public school district” means any public school. Any credit allowed but not used will have a three-year carryover provision. | $2,000.00 |
| 2025 | MARTIN, DEREK S & DAWN M | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | BLACK, JOSHUA G & ABBIE C | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | BORDERS, RICHARD C & ELIZABETH A | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | AMIN, MUHAMMAD & ISHRAT | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | DUVALL, DOUGLAS W & CAROL J | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | MICHALICKA, CYRILL J & NILA | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | BASS, DEVYN J | CREDIT FOR INVESTMENT IN A CLEAN-BURNING MOTOR VEHICLE FUEL PROPERTY (FORM 567-A Part 4) | A one-time nonrefundable income tax credit for conversion of gas or diesel powered vehicles to clean-burning fuel or electricity. The credit is fifty percent (50%) of the cost of investment in the cleanburning fuel or electrical equipment. In cases where no credit is previously claimed and a motor vehicle is purchased with “factory installed” clean-burning fuel or electrical equipment, and the taxpayer elects not to determine the exact investment cost, the credit is limited to ten percent (10%) of the motor vehicle purchase price up to One Thousand Five Hundred Dollars ($1,500.00). Credit may be carried over for three (3) years. | $2,000.00 |
| 2025 | SMITH, JOHN T & MICHELLE R | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | SFCS INC | OKLAHOMA INVESTMENT/NEW JOBS CREDIT | Income tax credit (nonrefundable) for either an investment in depreciable property used in a manufacturing or processing facility or for a net increase in average levels of employment in said facilities. | $2,000.00 |
| 2025 | BLANKENSHIP, GEORGE T & ELIZABETH W | CREDIT FOR BIOMEDICAL RESEARCH CONTRIBUTION | An income tax credit for donations to a qualified independent biomedical research institute. The credit will be fifty percent (50%) of the amount donated, not to exceed One Thousand Dollars ($1,000.00). | $2,000.00 |
| 2025 | RANKIN, SUSANNAH & DAWSON, DEAN | CREDIT FOR BIOMEDICAL RESEARCH CONTRIBUTION | An income tax credit for donations to a qualified independent biomedical research institute. The credit will be fifty percent (50%) of the amount donated, not to exceed One Thousand Dollars ($1,000.00). | $2,000.00 |
| 2025 | BRUNO, STEPHEN A & KIM | CREDIT FOR BIOMEDICAL RESEARCH CONTRIBUTION | An income tax credit for donations to a qualified independent biomedical research institute. The credit will be fifty percent (50%) of the amount donated, not to exceed One Thousand Dollars ($1,000.00). | $2,000.00 |
| 2025 | GERBER, JAMES S & DEBORAH A | CREDIT FOR BIOMEDICAL RESEARCH CONTRIBUTION | An income tax credit for donations to a qualified independent biomedical research institute. The credit will be fifty percent (50%) of the amount donated, not to exceed One Thousand Dollars ($1,000.00). | $2,000.00 |
| 2025 | CAREY, JOHN D & KAREN J | CREDIT FOR CONTRIBUTIONS TO AN EDUCATIONAL IMPROVEMENT GRANT ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible educational improvement grant organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed One Million Five Hundred Thousand Dollars ($1,500,000.00) annually. | $2,000.00 |
| 2025 | RASHID, THOMAS M & DESIREE | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | PALMETER, WILLIAM J & KATHERINE L | CREDIT FOR BIOMEDICAL RESEARCH CONTRIBUTION | An income tax credit for donations to a qualified independent biomedical research institute. The credit will be fifty percent (50%) of the amount donated, not to exceed One Thousand Dollars ($1,000.00). | $2,000.00 |
| 2025 | TROJAN, CHRISTOPHER C & VALERIE | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | DAY, PHILIP C & SUE A | CREDIT FOR BIOMEDICAL RESEARCH CONTRIBUTION | An income tax credit for donations to a qualified independent biomedical research institute. The credit will be fifty percent (50%) of the amount donated, not to exceed One Thousand Dollars ($1,000.00). | $2,000.00 |
| 2025 | CHARNECO, JORGE L & SPIVEY, STACEY D | CREDIT FOR BIOMEDICAL RESEARCH CONTRIBUTION | An income tax credit for donations to a qualified independent biomedical research institute. The credit will be fifty percent (50%) of the amount donated, not to exceed One Thousand Dollars ($1,000.00). | $2,000.00 |
| 2025 | DEASON, MATTHEW W & RACHEL LEANNE | CREDIT FOR BIOMEDICAL RESEARCH CONTRIBUTION | An income tax credit for donations to a qualified independent biomedical research institute. The credit will be fifty percent (50%) of the amount donated, not to exceed One Thousand Dollars ($1,000.00). | $2,000.00 |
| 2025 | FILSTRUP, SCOTT H & MARGARET M | CREDIT FOR BIOMEDICAL RESEARCH CONTRIBUTION | An income tax credit for donations to a qualified independent biomedical research institute. The credit will be fifty percent (50%) of the amount donated, not to exceed One Thousand Dollars ($1,000.00). | $2,000.00 |
| 2025 | KENNEDY, BRIAN D & REGINA R | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | CARRIGG, TIMOTHY & PITZER, TONJA S | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | DUNCAN, JAMES W & ANNCLORE | CREDIT FOR BIOMEDICAL RESEARCH CONTRIBUTION | An income tax credit for donations to a qualified independent biomedical research institute. The credit will be fifty percent (50%) of the amount donated, not to exceed One Thousand Dollars ($1,000.00). | $2,000.00 |
| 2025 | ROBERTSON, SHANE & JENNIFER | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | PALOVIK, JOHN L & MARLA J | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | BELLER, DONALD R & CONNIE L | CREDIT FOR CONTRIBUTIONS TO AN EDUCATIONAL IMPROVEMENT GRANT ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible educational improvement grant organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed One Million Five Hundred Thousand Dollars ($1,500,000.00) annually. | $2,000.00 |
| 2025 | ROBINSON, CARL A & MELBA J | CREDIT FOR BIOMEDICAL RESEARCH CONTRIBUTION | An income tax credit for donations to a qualified independent biomedical research institute. The credit will be fifty percent (50%) of the amount donated, not to exceed One Thousand Dollars ($1,000.00). | $2,000.00 |
| 2025 | BROWN, BRYANT A & CHARITY M | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | CRILEY, JENNIFER M & HAWK, LYLE T | CREDIT FOR BIOMEDICAL RESEARCH CONTRIBUTION | An income tax credit for donations to a qualified independent biomedical research institute. The credit will be fifty percent (50%) of the amount donated, not to exceed One Thousand Dollars ($1,000.00). | $2,000.00 |
| 2025 | HALL, JOSHUA D & MORGAN C | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | ROBERTSON, JIM V & BETTY L | CREDIT FOR BIOMEDICAL RESEARCH CONTRIBUTION | An income tax credit for donations to a qualified independent biomedical research institute. The credit will be fifty percent (50%) of the amount donated, not to exceed One Thousand Dollars ($1,000.00). | $2,000.00 |
| 2025 | CHASTAIN, ZACHARY A & MARY E | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | RICHMOND, DOUGLAS & AMY | CREDIT FOR CONTRIBUTIONS TO AN EDUCATIONAL IMPROVEMENT GRANT ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible educational improvement grant organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed One Million Five Hundred Thousand Dollars ($1,500,000.00) annually. | $2,000.00 |
| 2025 | KRUEGER, NEAL K & DEDEE A | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | CHUCKLUCK, SAVANNAH R | CREDIT FOR ADOPTION EXPENSES | For taxable years beginning on or after January 1, 2023, there shall be allowed a credit against the tax imposed pursuant to Section 2355 of Title 68 of the Oklahoma Statutes for nonrecurring adoption expenses paid by a resident individual taxpayer in connection with: (1) The adoption of a minor; or (2) A proposed adoption of a minor which did not result in a decreed adoption. The amount of the tax credit authorized by this section shall be equal to ten percent (10%) of the qualified expenses but the credit amount shall not exceed Two Thousand Dollars ($2,000.00) per calendar year with respect to single filing status or married filing separate income tax returns and shall not exceed Four Thousand Dollars ($4,000.00) per calendar year with respect to married filing joint return filing status. | $2,000.00 |
| 2025 | REGISTER, DAVID F & ADELE M | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | MCGANNON, THOMAS J & MARY M | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | HOLLOPETER, SHAWN T & STACEY | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | MEIER, SCOT D & GINA | CREDIT FOR CONTRIBUTIONS TO PUBLIC SCHOOL | A credit is allowed for contributions to an eligible public school foundation or public school district. The credit is 50%* of the amount contributed, not to exceed $1,000 for single individuals, $2,000 for married individuals filing jointly, or $100,000 for a legal business entity. Tax credits that are allocated to an individual(s) by a pass-through entity are limited based on the total credit limitation of the pass-through entity and not by $1,000 (or $2,000) limitation for individuals. For a taxpayer who makes an eligible contribution and makes a written commitment to contribute the same amount for an additional year, the credit will be 75%* of the total amount of the contribution made during the taxable year. An “eligible public school foundation” means a nonprofit entity formed pursuant to Oklahoma laws that is exempt from federal income taxation pursuant to either Sec. 501(c)(3) or 509(a) of the Internal Revenue Code of 1986, as amended. Each public school foundation must be approved by the local board of education prior to accepting qualifying donations. “Eligible public school district” means any public school. Any credit allowed but not used will have a three-year carryover provision. | $2,000.00 |
| 2025 | CARDONI, CHRISTOPHER J & MARY E | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | LEGENER, CRAIG D & LINDY A | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | FOSTER, SCOTT & ALLISON B | CREDIT FOR CONTRIBUTIONS TO PUBLIC SCHOOL | A credit is allowed for contributions to an eligible public school foundation or public school district. The credit is 50%* of the amount contributed, not to exceed $1,000 for single individuals, $2,000 for married individuals filing jointly, or $100,000 for a legal business entity. Tax credits that are allocated to an individual(s) by a pass-through entity are limited based on the total credit limitation of the pass-through entity and not by $1,000 (or $2,000) limitation for individuals. For a taxpayer who makes an eligible contribution and makes a written commitment to contribute the same amount for an additional year, the credit will be 75%* of the total amount of the contribution made during the taxable year. An “eligible public school foundation” means a nonprofit entity formed pursuant to Oklahoma laws that is exempt from federal income taxation pursuant to either Sec. 501(c)(3) or 509(a) of the Internal Revenue Code of 1986, as amended. Each public school foundation must be approved by the local board of education prior to accepting qualifying donations. “Eligible public school district” means any public school. Any credit allowed but not used will have a three-year carryover provision. | $2,000.00 |
| 2025 | BROWN, JAMES M & SHARON G | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | COFFEY, JEROME J & DOROTHY A | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | PERRI, MICHAEL R & CATHY A | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |
| 2025 | COMPTON, LARRY S & MICHELE A | CREDIT FOR BIOMEDICAL RESEARCH CONTRIBUTION | An income tax credit for donations to a qualified independent biomedical research institute. The credit will be fifty percent (50%) of the amount donated, not to exceed One Thousand Dollars ($1,000.00). | $2,000.00 |
| 2025 | LANDERS, ROBERT & MICHIEL | CREDIT FOR CONTRIBUTIONS TO A SCHOLARSHIP-GRANTING ORGANIZATION | A credit for any taxpayer who makes a contribution to an eligible scholarship-granting organization. The credit shall be equal to fifty percent (50%) of the total amount of contributions made during a taxable year, not to exceed One Thousand Dollars ($1,000.00) for single individuals, Two Thousand Dollars ($2,000.00) for married individuals filing jointly, or One Hundred Thousand Dollars ($100,000.00) for any taxpayer which is a legal business entity including limited and general partnerships, corporations, subchapter S corporations and limited liability companies. Credits for all taxpayers shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00) annually. | $2,000.00 |