Income tax; providing credit for certain child care expenses; providing credit for qualifying child care worker. Effective date.

SB 816 creates two new Oklahoma income tax credits. Employers can claim a credit equal to 30% of costs for employee child care (including facility operations or building on-site), capped at $30,000 per year. Qualified child care workers (meeting specific employment and training requirements) receive a $1,000 refundable credit (meaning they can get cash back if the credit exceeds their tax bill). The bill limits total annual credits to $5 million for employer credits and $14 million overall, with adjustments based on prior-year claims. It applies to tax years 2026-2030 and takes effect November 1, 2025.