Okla. Stat. tit. 68, § 68-2357.43
This is the official text of Okla. Stat. tit. 68, § 68-2357.43, 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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State earned income tax credit
Official statutory text
For tax years beginning on or after January 1, 2022, there shall
be allowed to a resident individual or a part-year resident
Oklahoma Statutes - Title 68. Revenue and Taxation Page 822
individual as a credit against the tax imposed by Section 2355 of
this title five percent (5%) of the earned income tax credit allowed
under Section 32 of the Internal Revenue Code of the United States,
26 U.S.C., Section 32, which for the taxable year beginning January
1, 2022, and the taxable year beginning each January 1 thereafter
shall be computed using the same requirements, other than the five
percent (5%) amount to compute the credit as prescribed by this
section which shall remain constant, in effect for computation of
the earned income tax credit for federal income tax purposes for the
2020 income tax year. However, this credit shall not be paid in
advance pursuant to the provisions of Section 3507 of the Internal
Revenue Code. For tax years which begin on or after January 1,
2022, if the credit exceeds the tax imposed by Section 2355 of this
title, the excess amount shall be refunded to the taxpayer. The
maximum earned income tax 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.
be allowed to a resident individual or a part-year resident
Oklahoma Statutes - Title 68. Revenue and Taxation Page 822
individual as a credit against the tax imposed by Section 2355 of
this title five percent (5%) of the earned income tax credit allowed
under Section 32 of the Internal Revenue Code of the United States,
26 U.S.C., Section 32, which for the taxable year beginning January
1, 2022, and the taxable year beginning each January 1 thereafter
shall be computed using the same requirements, other than the five
percent (5%) amount to compute the credit as prescribed by this
section which shall remain constant, in effect for computation of
the earned income tax credit for federal income tax purposes for the
2020 income tax year. However, this credit shall not be paid in
advance pursuant to the provisions of Section 3507 of the Internal
Revenue Code. For tax years which begin on or after January 1,
2022, if the credit exceeds the tax imposed by Section 2355 of this
title, the excess amount shall be refunded to the taxpayer. The
maximum earned income tax 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.
Status: in_force · Read it on the official government site
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