Income tax; providing credit for marriage. Effective date.

SB 204 provides Oklahoma income tax credits for married individuals based on the length of their marriage, directly affecting taxpayers filing jointly or separately. The credit amounts range from $500 (for 1-5 years married) to $2,000 (for 16+ years married) for joint filers, with half that amount for separate filers. To claim the credit, taxpayers must submit a form with marriage license details and attest under penalty of perjury that their marriage was continuous through the tax year. The credit cannot reduce tax liability below zero, is nontransferable, and any unused portion can be carried forward for up to five years. The bill takes effect November 1, 2025.