---
type: "Bill"
title: "Revenue and Taxation; income tax credit; adoption expense; effective date."
description: "Revenue and Taxation; income tax credit; adoption expense; effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2022"
identifier: "HB 3088"
citation: "Oklahoma HB 3088 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Hall", "Hilbert"]
version_count: 9
action_count: 36
vote_count: 0
first_action: "2022-02-07"
last_action: "2022-05-26"
source: "openstates"
source_identifier: "ocd-bill/574023d6-9c78-4bf5-a974-c6a9a2a86974"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=HB3088&session=2200"
source_hash: "87c2bd2253b2851dcb8748af42baf9a985802123c0f8e6f35a51e0bf35fe31a8"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ok"]
---

# Oklahoma HB 3088 (2022) — Revenue and Taxation; income tax credit; adoption expense; effective date.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 INT/hB/HB3088 INT.PDF)
2. **Amended And Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 AMENDMENTS/Amendment & Engr/HB3088 SAHB & ENGR.PDF)
3. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENGR/hB/HB3088 ENGR.PDF)
4. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENR/hB/HB3088 ENR.PDF)
5. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/HFLR/HB3088 HFLR.PDF)
6. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/SFLR/HB3088 SFLR.PDF)
7. **HB3088 (4-25-22) (HALL) RT FA1.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLOOR AMENDMENTS/Senate/HB3088 (4-25-22) (HALL) RT FA1.PDF)
8. **HB3088 FULLPCS1 KYLE HILBERT-MAH.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 COMMITTEE AMENDMENTS/House/HB3088 FULLPCS1 KYLE HILBERT-MAH.PDF)
9. **House Committee Substitute** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 COMMITTEE SUBS/HCS/HB3088 CS.PDF)

## Sponsors

- Hall — primary (person)
- Hilbert — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2022-02-07** First Reading `introduction, reading-1`
- **2022-02-07** Authored by Representative Hilbert
- **2022-02-08** Second Reading referred to Rules `reading-2, referral-committee`
- **2022-02-22** Withdrawn from Rules Committee
- **2022-02-22** Referred to Appropriations and Budget `referral-committee`
- **2022-03-02** CR; Do Pass, amended by committee substitute Appropriations and Budget Committee `committee-passage`
- **2022-03-02** Authored by Senator Hall (principal Senate author)
- **2022-03-02** Title stricken
- **2022-03-08** General Order
- **2022-03-08** Coauthored by Representative(s) Lawson, Phillips
- **2022-03-08** Third Reading, Measure passed: Ayes: 91 Nays: 1 `passage, reading-3`
- **2022-03-08** Referred for engrossment
- **2022-03-09** Engrossed, signed, to Senate `passage`
- **2022-03-09** First Reading `introduction, reading-1`
- **2022-03-24** Second Reading referred to Finance Committee then to Appropriations Committee `reading-2, referral-committee`
- **2022-03-29** Reported Do Pass as amended Finance committee; CR filed `committee-passage`
- **2022-03-29** Enacting clause stricken
- **2022-03-29** Referred to Appropriations `referral-committee`
- **2022-03-29** Coauthored by Senator Jett
- **2022-04-06** Reported Do Pass Appropriations committee; CR filed `committee-passage`
- **2022-04-27** General Order, Amended
- **2022-04-27** Title restored
- **2022-04-27** Enacting clause restored
- **2022-04-27** Measure passed: Ayes: 43 Nays: 0 `passage`
- **2022-04-27** Referred for engrossment
- **2022-04-27** Coauthored by Senator Stephens
- **2022-04-28** Engrossed to House `passage`
- **2022-04-28** SA's received
- **2022-05-19** SA's read, adopted
- **2022-05-19** Coauthored by Representative(s) Roberts (Eric)
- **2022-05-19** Fourth Reading, Measure passed: Ayes: 86 Nays: 1 `passage`
- **2022-05-19** Referred for enrollment
- **2022-05-20** Enrolled, signed, to Senate
- **2022-05-20** Enrolled measure signed, returned to House
- **2022-05-20** Sent to Governor `executive-receipt`
- **2022-05-26** Approved by Governor 05/26/2022 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/574023d6-9c78-4bf5-a974-c6a9a2a86974`. Confidence: reported (aggregated from official Oklahoma legislature records).