Oklahoma 2026 Regular Session

Oklahoma House Bill HB2410

Introduced
2/3/25  
Refer
2/4/25  
Refer
2/4/25  

Caption

Revenue and taxation; affordable housing tax credit; effective date.

Impact

The proposed adjustments in the bill would enable more projects to receive tax credits, effectively increasing the financial incentive for developers to invest in affordable housing. This increase in funding is designed to address the growing demand for low-income housing and promote economic stability within communities. Additionally, the legislation mandates that the Oklahoma Housing Finance Agency will draft rules to guide the qualifying criteria for projects seeking these credits, indicating an established framework for administering this program. The bill will take effect on January 1, 2026, signifying a forthcoming shift in how affordable housing is funded at the state level.

Summary

House Bill 2410 seeks to enhance the state's affordable housing initiatives by amending existing legislation related to the Affordable Housing Tax Credit. The bill increases the amount of tax credits available under the Oklahoma Affordable Housing Act from Four Million Dollars ($4,000,000.00) to Ten Million Dollars ($10,000,000.00) until December 31, 2029, thereafter reverting to Four Million Dollars ($4,000,000.00) until December 31, 2035. This initiative is aimed at bolstering funding for qualified low-income housing projects, thereby promoting the development of affordable housing in Oklahoma, which is crucial given the ongoing housing affordability crisis in many regions across the state.

Contention

Despite the potential benefits of increased funding, discussions surrounding HB2410 may highlight debates on the efficacy of tax credits as a tool for promoting affordable housing. Critics may contend that while the increase in tax credits could incentivize development, it may not directly address underlying issues such as local zoning laws or community opposition to housing developments. Furthermore, the nonrefundable nature of the credit, which cannot reduce a taxpayer's liability below zero, could limit participation among smaller investors who cannot leverage these credits effectively. This legislation may lead to a variety of viewpoints among legislators and stakeholders primarily concerned about sustainable housing solutions and equitable community development.

Companion Bills

OK HB2410

Carry Over Revenue and taxation; affordable housing tax credit; effective date.

Previously Filed As

OK HB2410

Revenue and taxation; affordable housing tax credit; effective date.

OK SB923

Revenue and taxation; expanding requirement for certain eligible qualifying projects placed in service after certain date. Effective date.

OK HB2740

Revenue and taxation; taxations; rates; income tax; exemptions; effective date.

OK HB2755

Revenue and taxation; tax credits; biomedical and cancer research; effective date.

OK HB2019

Revenue and taxation; income tax credit; aerospace industry; effective date.

OK HB1519

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

OK HB2229

Revenue and taxation; income tax; earned income tax credit; effective date.

OK HB2087

Revenue and taxation; income tax credit; research institutes; effective date.

OK HB1205

Revenue and taxation; repeal; small wind turbine tax credit; effective date.

OK HB1009

Revenue and taxation; income tax; rates; effective date.

Similar Bills

OK HB4104

Crimes and punishment; Class B5 offenses; adding offenses; loitering; felony offenses; Sex Offenders Registration Act; adding offenses for registration; effective date.

OK SB1460

Crimes and punishments; modifying offenses in certain classes of felonies; creating felony offenses for second or subsequent offenses; adding offenses for which registration pursuant to the Sex Offenders Registration Act applies. Effective date.

OK SB1936

Crimes and punishments; creating felony offense related to false impersonation of peace officers; broadening scope of allowable seizure. Effective date.

OK SB1316

Administrative rules; directing permanent rules of certain agencies to sunset on certain dates; requiring submission of certain rules for review. Effective date.

OK HB3268

Motor vehicles; classifying the knowing display or manufacture of a fictious license plate as a Class D3 offenses; effective date.

OK SB881

Crimes and punishments; authorizing certain petition under certain circumstances. Effective date.

OK SB881

Crimes and punishments; authorizing certain petition under certain circumstances. Effective date.

OK SB837

License plates; modifying certain special license plate. Effective date.