Okla. Stat. tit. 68, § 68-2357.323: Employer credit for employee compensation

A. For taxable years beginning on or after January 1, 2026, 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 compensation paid to a qualified

employee.

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

be in the amount of:

1. Ten percent (10%) of the compensation paid for the first

through fifth years of employment in civil engineering if the

qualified employee graduated from an institution located in this

state; or

2. Five percent (5%) of the compensation paid for the first

through fifth years of employment in civil engineering if the

qualified employee graduated from an institution located outside

this state.

C. The credit authorized by this section shall not exceed

Twelve Thousand Five Hundred Dollars ($12,500.00) for each qualified

employee annually.

D. The credit authorized by this section shall not be used to

reduce the tax liability of the qualified employer to less than zero

(0).

E. No credit authorized pursuant to this section shall be

claimed after the fifth year of employment.