Okla. Stat. tit. 68, § 68-2357.324
This is the official text of Okla. Stat. tit. 68, § 68-2357.324, 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.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Employee credit
Official statutory text
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.
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.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.