Okla. Stat. tit. 68, § 68-2357.43: State earned income tax credit

For tax years beginning on or after January 1, 2022, there shall

be allowed to a resident individual or a part-year resident

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.