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Okla. Stat. tit. 68, § 2357.324

Employee credit

Official textoscn.netlast amended

# A.

For taxable years beginning on or after January 1, 2026, and ending before January 1, 2031, a qualified employee shall be allowed a credit against the tax imposed pursuant to Section 2355 of Title 68 of the Oklahoma Statutes up to Five Thousand Dollars ($5,000.00) per year for a period of time not to exceed five (5) years.

# B.

The credit authorized by this section shall not be used to reduce the tax liability of the taxpayer to less than zero (0).

# C.

Any credit claimed, but not used, may be carried over in order to each of the five (5) subsequent taxable years.

Amendment history

Added by Laws 2025, c. 338, § 4, eff. Nov. 1, 2025.

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Nearby sections (25 sections)
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