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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
HOUSE BILL 3343 By: Williams
AS INTRODUCED
An Act relating to foster care; providing foster care
maintenance payment amount; directing the Director of
the Department of Human Services to review amount
annually; allowing the Director to authorize a
greater amount; amending 68 O.S. 2021, Section
2358.5-1, which relates to deduction for fostering
children; modifying dollar amount; providing that
deduction may be claimed for certain number of foster
children; providing for codification; and providing
an effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 7401-101 of Title 10, unless
there is created a duplication in numbering, reads as follows:
A. The foster care maintenance payment for resource parents who
are traditional foster parents shall be at least One Thousand
Dollars ($1,000.00) per month per child.
B. The Director of the Department of Human Services shall
review the foster care maintenance payment rates annually, pursuant
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to 45 C.F.R., Section 1356.21(m), to assure appropriateness and may
authorize a foster care maintenance payment in an amount greater
than is specified in subsection A of this section.
SECTION 2. AMENDATORY 68 O.S. 2021, Section 2358.5-1, is
amended to read as follows:
Section 2358.5-1. For taxable years beginning on or after
January 1, 2019 2027, there shall be allowed a deduction for a
taxpayer who contracts with a child-placing agency, as defined in
Section 402 of Title 10 of the Oklahoma Statutes, in the amount of
Five Thousand Dollars ($5,000.00) Seven Thousand Five Hundred
Dollars ($7,500.00) for expenses incurred to provide care for a
foster child. Provided:
1. In order to qualify, a taxpayer shall have been under
contract and providing care for at least six (6) months, regardless
of the tax year during which the care occurs;
2. If the time period during which a taxpayer is under contract
and providing care is equal to less than six (6) months of the tax
year for which the deduction is being claimed, the taxpayer shall
only claim a monthly pro rata share of the annual Five Thousand
Dollars ($5,000.00) Seven Thousand Five Hundred Dollars ($7,500.00)
deduction; and
3. Any married persons filing separately in a year in which
they could have filed a joint return may each claim only one-half
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(1/2) of the tax deduction that would have been allowed for a joint
return; and
4. The deduction may be claimed for up to three (3) foster
children per year.
SECTION 3. This act shall become effective November 1, 2026.
60-2-15749 CMA 01/05/26