Okla. Stat. tit. 68, § 68-2357.324: Employee credit

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.