Revenue and taxation; Law Enforcement Strategic Support Act; income tax credits; law enforcement support; foundations; procedures; reporting requirements; effective date.

Summary

The bill lets Oklahoma taxpayers claim a credit on their income tax when they donate to certified law‑enforcement foundations that support a single local police agency. Credits are limited to $75 million statewide each year and $3 million per foundation, with specific credit amounts for individuals, couples, and businesses. A state commission will certify foundations, manage a pre‑approval system, and require annual reporting.

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