Okla. Stat. tit. 68, § 68-2357
This is the official text of Okla. Stat. tit. 68, § 68-2357, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Credits against tax
Official statutory text
A. The withheld taxes and estimated taxes paid shall be
allowed as credits as provided by law.
B. 1. There shall be allowed as a credit against the tax
imposed by Section 2355 of this title the amount of tax paid another
state by a resident individual, as defined in paragraph 4 of Section
2353 of this title, upon income received as compensation for
personal services in such other state; provided, such credit shall
not be allowed with respect to any income specified in Section 114
of Title 4 of the United States Code, 4 U.S.C., Section 114, upon
which a state is prohibited from imposing an income tax. The credit
shall not exceed such proportion of the tax payable under Section
2355 of this title as the compensation for personal services subject
to tax in the other state and also taxable under Section 2355 of
this title bears to the Oklahoma adjusted gross income as defined in
paragraph 13 of Section 2353 of this title.
2. For tax years beginning after December 31, 2007, there shall
be allowed to a resident individual or part-year resident individual
or nonresident individual member of the Armed Forces as a credit
Oklahoma Statutes - Title 68. Revenue and Taxation Page 762
against the tax imposed by Section 2355 of this title twenty percent
(20%) of the credit for child care expenses allowed under the
Internal Revenue Code of the United States or five percent (5%) of
the child tax credit allowed under the Internal Revenue Code,
whichever amount is greater. Neither credit authorized by this
paragraph shall exceed the tax imposed by Section 2355 of this
title. The maximum child care credit allowable on the Oklahoma
income tax return shall be prorated on the ratio that Oklahoma
adjusted gross income bears to the federal adjusted gross income.
The credit authorized by this paragraph shall not be claimed by any
taxpayer if the federal adjusted gross income reflected on the
Oklahoma return for the taxpayer is in excess of One Hundred
Thousand Dollars ($100,000.00).
allowed as credits as provided by law.
B. 1. There shall be allowed as a credit against the tax
imposed by Section 2355 of this title the amount of tax paid another
state by a resident individual, as defined in paragraph 4 of Section
2353 of this title, upon income received as compensation for
personal services in such other state; provided, such credit shall
not be allowed with respect to any income specified in Section 114
of Title 4 of the United States Code, 4 U.S.C., Section 114, upon
which a state is prohibited from imposing an income tax. The credit
shall not exceed such proportion of the tax payable under Section
2355 of this title as the compensation for personal services subject
to tax in the other state and also taxable under Section 2355 of
this title bears to the Oklahoma adjusted gross income as defined in
paragraph 13 of Section 2353 of this title.
2. For tax years beginning after December 31, 2007, there shall
be allowed to a resident individual or part-year resident individual
or nonresident individual member of the Armed Forces as a credit
Oklahoma Statutes - Title 68. Revenue and Taxation Page 762
against the tax imposed by Section 2355 of this title twenty percent
(20%) of the credit for child care expenses allowed under the
Internal Revenue Code of the United States or five percent (5%) of
the child tax credit allowed under the Internal Revenue Code,
whichever amount is greater. Neither credit authorized by this
paragraph shall exceed the tax imposed by Section 2355 of this
title. The maximum child care credit allowable on the Oklahoma
income tax return shall be prorated on the ratio that Oklahoma
adjusted gross income bears to the federal adjusted gross income.
The credit authorized by this paragraph shall not be claimed by any
taxpayer if the federal adjusted gross income reflected on the
Oklahoma return for the taxpayer is in excess of One Hundred
Thousand Dollars ($100,000.00).
Status: in_force · Read it on the official government site
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