Oklahoma lawmakers considered a tax credit that incentivises businesses to donate money they would otherwise pay in state taxes to nonprofits supporting families. Florida-based nonprofits and a Texas lawmaker testified in favor of the program during an interim study hosted by Sen. John Haste, R-Broken Arrow, and Rep. Nicole Miller, R-Edmond, Monday.
Florida introduced the Strong Families Tax Credit in 2021. It encourages businesses to support eligible charitable organizations that offer child welfare and well-being services. They can receive a dollar-for-dollar tax credit that goes against several Florida taxes, including corporate income and insurance premium taxes. The credit is awarded on a first-come, first-served basis.
The annual tax credit cap has grown from $5 million in its first year to $53.1 million. Thirty-six organizations can receive business contributions that are eligible for a credit. Groups that provide or pay for abortions are ineligible.
One eligible organization is Family First. The national nonprofit based in Tampa, Florida, provides parenting, marriage and relationship resources “that help people love their family well.” It offers iMOM, a motherhood program, and All Pro Dad, a fatherhood program.
Former NFL coach Tony Dungy is a founder and national spokesman for All Pro Dad, which helps fathers spend time with their children before school to strengthen their relationship. Dungy, who joined the interim study virtually, credited the Strong Families Tax Credit with growing Florida school chapters from 192 in January 2022 to nearly 700 now.
“That's what we're trying to push, and that's what we would like to see in Oklahoma,” Dungy said. “We've got a nice base there, but we'd like to get it going even more.”
Overall, All Pro Dad boasts 1,881 chapters across the U.S., including two in Oklahoma, based at McFarlin United Methodist Church in Norman and Crossings Christian School in Oklahoma City.
Since the 2021 fiscal year, Family First’s revenue has grown by 369% to about $24.6 million in the 2025 fiscal year, according to tax records. About half of its revenue came from contributions, gifts and grants.
Patrick Stevens, Family First's corporate and government relations senior manager, said the nonprofit’s vision for Oklahoma is a partnership supporting All Pro Dad and other nonprofits focused on fatherhood or family-strengthening services — like One More Child.
The nonprofit, founded in 1904 and based in Lakeland, Florida, provides “Christ-centered services to vulnerable children and struggling families.” Programs support foster care, trafficking prevention, reducing child hunger, single moms and families.
Philip Whitten, executive director of community impact in Oklahoma for One More Child, said he moved to the state from Florida a year ago with the support of Hobby Lobby President Steve Green and his wife, Jackie.
One More Child is an eligible nonprofit under the Florida Strong Families Tax Credit. Whitten said, before this opportunity, most of the organization's giving came from individuals and foundations.
“We've had many more businesses and corporations [become] donors for the first time. A lot of those folks had never thought about child welfare as something they could take part in,” Whitten said. “This gave them a reason to start the conversation, and many of them have stayed on and continued after the credit. … It was no longer the reason they walked in the room.”
He added that this helped the nonprofit maintain more predictable funding to serve families more quickly.
The tax credit program expanded to Texas through legislation authored by Republican Sen. Angela Paxton last year. She said faith-based and community organizations are essential to helping families navigate difficult circumstances. But the need often outpaces available donations.
That is where the Strong Families Tax Credit can step in, she said. There are 46 eligible organizations in Texas certified by OneStar, a group that supports the state’s nonprofit sector. Family First is also an eligible organization in Texas.
Businesses can donate to these groups and receive up to a $1 million franchise tax credit, with an annual statewide cap of $5 million.
Texas’ pilot program is focused on organizations that have provided comprehensive case management services for at-risk families and fatherhood services for at least three years. The state’s first credit reservation opened Aug. 3. Paxton said 58 applicants have reserved the $5 million available statewide.
“This is very, very encouraging to me, indicating that businesses have a tremendous willingness to support this work,” said Paxton, who joined the interim study virtually.
Paxton said the state is still awaiting confirmation of how much eligible nonprofits received and how many families are served through the contributions. Data will be reviewed during Texas’ next legislative session.
Paxton encouraged Oklahoma to support experienced organizations and create reporting requirements that offer meaningful information about services delivered through contributions.
Senate Democratic Leader Julia Kirt asked how Family First and One More Child are tracking outcomes. Stevens said they survey fathers on how their relationships with their children and attitudes have changed before and after participating in an All Pro Dad chapter. One More Child publishes several outcomes in its annual reports.
Rep. Ellyn Hefner, D-Oklahoma City, expressed concerns about duplicating services in Oklahoma through the tax credit. Whitten from One More Child said he believes the opportunity would add to the state’s service landscape and fulfill “some of that faith-based need that others may or may not have.”
In an interview with StateImpact following the interim study, Sen. Haste said the conversation was a first step for Oklahoma lawmakers as they explore the Strong Families Tax Credit. He said it’s too early to say how the program could work in Oklahoma.
“In Texas, they were talking about the franchise tax. We don't have a franchise tax,” Haste said. “So again, we’ve got to see what makes sense here. How can we make this the most effective that we can to have the greatest impact on children, but also families?”
StateImpact Oklahoma is a partnership of Oklahoma’s public radio stations which relies on contributions from readers and listeners to fulfill its mission of public service to Oklahoma and beyond. Donate online.
