Okla. Stat. tit. 68, § 68-2357.322: Tuition reimbursement credit

A. For taxable years beginning after December 31, 2025, and

ending before January 1, 2031, a qualified employer shall be allowed

a credit against the tax imposed pursuant to Section 2355 of Title

68 of the Oklahoma Statutes for tuition reimbursed to a qualified

employee.

B. The credit authorized by subsection A of this section may be

claimed only if the qualified employee has been awarded an

undergraduate or graduate degree within one (1) year of commencing

employment with the qualified employer.

C. The credit authorized by subsection A of this section shall

be in the amount of fifty percent (50%) of the tuition reimbursed to

a qualified employee for the first through fourth years of

employment. In no event shall this credit exceed fifty percent

(50%) of the average annual amount paid by a qualified employee for

enrollment and instruction in a qualified program at a public

institution in Oklahoma.

D. The credit authorized by subsection A of this section shall

not be used to reduce the tax liability of the qualified employer to

less than zero (0).

E. No credit authorized by this section shall be claimed after

the fourth year of employment.