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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
HOUSE BILL 3760 By: Turner
AS INTRODUCED
An Act relating to revenue and taxation; enacting the
Law Enforcement Strategic Support Act; defining
terms; prescribing limit on tax credits; providing
for income tax credits for certain contributions;
specifying credit amount; imposing duties on the
Oklahoma Tax Commission with respect to
administration of tax credit; prescribing content and
required information; providing process for
certification of law enforcement foundations;
prescribing procedures for use of tax credits;
requiring annual reports; providing for
confidentiality of information; requiring publication
of information by law enforcement foundations;
requiring use of funds for certain expenditures;
prohibiting use of credit in connection with
deduction or exemption; imposing limit on credit
amount with respect to income tax liability;
providing for noncodification; 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 not to be
codified in the Oklahoma Statutes reads as follows:
This act shall be known and may be cited as the "Law Enforcement
Strategic Support Act".
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SECTION 2. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 2357.331 of Title 68, unless
there is created a duplication in numbering, reads as follows:
A. As used in this section, the term:
1. "Law enforcement foundation" means any domestic nonprofit
corporation with the sole function of supporting one local law
enforcement unit through a formal relationship recognized by such
local law enforcement unit and which maintains nonprofit status
under Section 501(c)(3) of the Internal Revenue Code;
2. "Local law enforcement unit" means any agency, office, or
department of a county, municipality, or consolidated government of
this state whose primary functions include the enforcement of
criminal or traffic laws, preservation of public order, protection
of life and property, or the prevention, detection, or investigation
of crime. Such term shall include any sheriff's office in this
state. Such term shall not include any agency, office, or
department conducting similar functions for any court, state board,
state authority, state law enforcement division or department, or
railroad police;
3. "Qualified contributions" means the preapproved contribution
of funds by a taxpayer to a qualified law enforcement foundation
under the terms and conditions of this act;
4. "Qualified expenditures" means expenditures made by a
qualified law enforcement foundation:
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a. (1) for salary supplements paid no more than twice
annually or training provided directly to law
enforcement officers employed by the local law
enforcement unit affiliated with such qualified
law enforcement foundation, or
(2) for the purchase, lease, maintenance, or
improvement of equipment to be used by such
officers, or
b. to cover any costs incurred by the local law
enforcement unit for the operation of an emergency
response team that combines law enforcement officers
and behavioral health specialists, provided that such
costs shall not include salaries or other regular
compensation; and
5. "Qualified law enforcement foundation" means any law
enforcement foundation that has been designated as the sole local
law enforcement foundation for a single local law enforcement unit
and has been certified and listed by the Commission pursuant to
subsection D of this section.
B. 1. The aggregate amount of tax credits allowed under this
act shall not exceed Seventy-five Million Dollars ($75,000,000.00)
per calendar year. Each qualified law enforcement foundation shall
be limited to accepting Three Million Dollars ($3,000,000.00) per
year of contributions made under this act.
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2. Subject to the aggregate limit provided in paragraph 1 of
this subsection for taxable years beginning on or after January 1,
2027, and ending on or before December 31, 2031, each taxpayer shall
be allowed a credit against the tax imposed by Section 2355 of Title
68 of the Oklahoma Statutes for contributions made by the taxpayer
as follows:
a. in the case of a single individual or a head of
household, the actual amount of qualified
contributions made or Five Thousand Dollars
($5,000.00) per tax year, whichever is less,
b. in the case of a married couple filing a joint return,
the actual amount of qualified contributions made or
Ten Thousand Dollars ($10,000.00) per tax year,
whichever is less,
c. anything to the contrary contained in subparagraph a
or b of this paragraph notwithstanding, in the case of
an individual taxpayer who is a member of a limited
liability company duly formed under state law, a
shareholder of a subchapter 'S' corporation, or a
partner in a partnership, the actual amount of
qualified contributions it made or Ten Thousand
Dollars ($10,000.00) per tax year, whichever is less;
provided, however, that tax credits pursuant to this
paragraph shall only be allowed for the portion of the
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income on which such tax was actually paid by such
member of the limited liability company, shareholder
of a subchapter S corporation, or partner in a
partnership, or
d. a corporation or other entity not provided for in
subparagraphs a through c of this paragraph shall be
allowed a credit against the tax imposed by this act,
for qualified contributions in an amount not to exceed
the actual amount of qualified contributions made or
seventy-five percent (75%) of such corporation's or
other entity's income tax liability, whichever is
less.
3. Nothing in this act shall be construed to limit the ability
of a local law enforcement unit to receive gifts, grants, and other
benefits from any source allowed by law; provided, however, that no
local law enforcement unit shall, under this section, accept or
receive more than Three Million Dollars ($3,000,000.00) in
contributions in any calendar year.
C. The Commission shall establish a page on the Commission's
website for the purpose of implementing this section. Such page
shall contain, at a minimum:
1. The application and requirements to be certified as a
qualified law enforcement foundation;
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2. The current list of all qualified law enforcement
foundations and their affiliate law enforcement units;
3. The total amount of tax credits remaining and available for
preapproval for each year;
4. A web-based method for taxpayers seeking the preapproval
status for contributions; and
5. The information received by the Commission from each
qualified law enforcement foundation pursuant to paragraph 1 of
subsection G except for division (4) of subparagraph b of paragraph
1 of subsection G of this section.
D. Any valid law enforcement foundation as a qualified law
enforcement foundation shall be certified by the Commission
following the Commission's receipt of a properly completed
application and after the Commission has confirmed that a single
local law enforcement unit has validly designated the applicant as
its sole law enforcement foundation. Such application shall be
prescribed by the Commission and shall include an agreement by the
applicant to fully comply with the terms and conditions of this
section.
E. 1. Prior to making a contribution to any qualified law
enforcement foundation, the taxpayer shall electronically notify the
Commission, in a manner specified by the Commission, of the total
amount of contribution that such taxpayer intends to make to such
qualified law enforcement foundation.
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2. Within thirty (30) days after receiving a request for
preapproval of contributions, the Commission shall preapprove, deny,
or prorate requested amounts on a first come, first served basis and
shall provide notice to such taxpayer and the qualified law
enforcement foundation of such preapproval, denial, or proration.
Such notices shall not require any signed release or notarized
approval by the taxpayer. The preapproval of contributions by the
Commission shall be based solely on the availability of tax credits
subject to the limits established under paragraph 1 of subsection B
of this section.
3. Within sixty (60) days after receiving the preapproval
notice issued by the Commission pursuant to paragraph 2 of this
subsection, the taxpayer shall contribute the preapproved amount to
the qualified law enforcement foundation or such preapproved
contribution amount shall expire.
The Commission shall not include such expired amounts in
determining the remaining amount available under the aggregate limit
for the respective calendar year.
F. 1. Each qualified law enforcement foundation shall issue to
each contributor a letter of confirmation of contribution, which
shall include the taxpayer's name, address, tax identification
number, the amount of the qualified contribution, the date of the
qualified contribution, and the total amount of the credit allowed
to the taxpayer.
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2. In order for a taxpayer to claim the tax credit allowed
under this section, all such applicable letters as provided for in
paragraph 1 of this subsection shall be attached to the taxpayer's
tax return.
When the taxpayer files an electronic return such confirmation
shall only be required to be electronically attached to the return
if the Internal Revenue Service allows such attachments to be
affixed and transmitted to the Commission. In any such event, the
taxpayer shall maintain such confirmation and such confirmation
shall only be made available to the Commission upon request.
3. The Commission shall allow tax credits for any preapproved
contributions made to a local law enforcement foundation at the time
the contributions were made if such foundation was a qualified law
enforcement foundation at the time of the Commission's preapproval
of the contributions and the taxpayer has otherwise complied with
this section.
G. 1. Each qualified law enforcement foundation shall annually
submit to the Commission:
a. a complete copy of its IRS Form 990 and other
applicable attachments, or for any qualified law
enforcement foundation that is not required by federal
law to file an IRS Form 990, such foundation shall
submit to the Commission equivalent information on a
form prescribed by the Commission, and
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b. a report detailing the contributions received during
the calendar year pursuant to this section on a date
determined by, and on a form provided by, the
Commission which shall include:
(1) the total number and dollar value of individual
contributions and tax credits approved.
Individual contributions shall include
contributions made by those filing income tax
returns as a single individual or head of
household and those filing joint returns,
(2) the total number and dollar value of corporate
contributions and tax credits approved,
(3) the total number and dollar value of all
qualified expenditures made, and
(4) a list of contributors, including the dollar
value of each contribution and the dollar value
of each approved tax credit.
2. Except for the information published in accordance with
subsection C or H of this section, all information or reports
relative to this section that were provided by qualified law
enforcement foundations to the Commission shall be confidential
taxpayer information, governed by Section 205 of this title, whether
such information relates to the contributor or the qualified law
enforcement foundation.
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H. Each qualified law enforcement foundation shall publish on
its website a copy of its affiliated local law enforcement unit's
prior year's annual budget containing the total amount of funds
received from its local governing body. If a qualified law
enforcement foundation does not maintain a public website, such
information shall be otherwise made available by the qualified law
enforcement foundation to the public upon request.
I. 1. A taxpayer shall not be allowed to designate or direct
the taxpayer's qualified contributions to any particular purpose or
for the direct benefit of any particular individual.
2. A taxpayer that operates, owns, is affiliated with, or is a
subsidiary of an association, organization, or other entity that
contracts directly with a qualified law enforcement foundation or
the local law enforcement unit that is affiliated with a qualified
law enforcement foundation shall not be eligible for tax credits
allowed under this section for contributions made to such qualified
law enforcement foundation.
3. In soliciting contributions, no person shall represent or
direct that, in exchange for making qualified contributions to any
qualified law enforcement foundation, a taxpayer shall receive any
direct or particular benefit. The status as a qualified law
enforcement foundation shall be revoked for any law enforcement
foundation determined to be in violation of this paragraph and shall
not be renewed for at least two (2) years.
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J. 1. Qualified contributions shall only be used for qualified
expenditures. Each qualified law enforcement foundation shall
maintain accurate and current records of all expenditures of
qualified contributions and provide such records to the Commission
upon his or her request.
2. A qualified law enforcement foundation that fails to comply
with any of the requirements under this section shall be given
written notice by the Commission of such failure to comply by
certified mail and shall have ninety (90) days from the receipt of
such notice to correct all deficiencies.
3. Upon failure to correct all deficiencies within ninety (90)
days, the Commission shall revoke the law enforcement foundation's
status as a qualified law enforcement foundation and such entity
shall be immediately removed from the Commission's list of qualified
law enforcement foundations. All applications for preapproval of
tax credits for contributions to such law enforcement foundation
under this section made on or after the date of such removal shall
be rejected.
4. Each law enforcement foundation that has had its status
revoked and has been delisted pursuant to this section, shall
immediately cease all expenditures of funds received relative to
this section, and shall transfer all of such funds that are not yet
expended, to a properly operating qualified law enforcement
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foundation within thirty (30) calendar days of its removal from the
Commission's list of qualified law enforcement foundations.
K. 1. No credit shall be allowed under this section to a
taxpayer for any amount of qualified contributions that were
utilized as deductions or exemptions from taxable income.
2. In no event shall the total amount of the tax credit under
this section for a taxable year exceed the taxpayer's income tax
liability. Any unused tax credit shall be allowed the taxpayer
against the succeeding five (5) years' tax liability. No such
credit shall be allowed the taxpayer against prior years' tax
liability.
L. The Commission shall promulgate rules and regulations
necessary to implement and administer the provisions of this
section.
SECTION 3. This act shall become effective November 1, 2026.
60-2-15724 MAH 01/11/26