Okla. Stat. tit. 68, § 68-2357: Credits against tax

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

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).