Revenue and taxation; Oklahoma Revenue and Taxation Act of 2025; effective date.

HB 2102 creates a 100% state tax credit for married Oklahoma taxpayers who pay for couples counseling services, defined as relationship-focused therapy provided by licensed therapists, doctors, or religious leaders. The credit applies to costs incurred for counseling during taxable years beginning January 1, 2026, and reduces income tax liability but cannot lower it below zero. This policy directly affects legally married individuals in Oklahoma who seek counseling services, offering a financial incentive for such expenses. The credit is limited to the amount of state income tax owed and takes effect on January 1, 2026.