Okla. Stat. tit. 68, § 68-295: Tax credit data available online

A. The Oklahoma Tax Commission is authorized and directed to

make tax credit data available on its website. Data shall be made

available in an open-structured data format that may be downloaded

by the public and that allows the user to systematically sort,

search and access all data without any fee or charge for access. As

used in this section, "tax credit" means a credit pursuant to the

Oklahoma Income Tax Act against tax liability which is taken by a

taxpayer.

B. Such website shall also include, but not be limited to:

1. A brief explanation of the credit, including the year the

credit was first allowed to taxpayers; and

2. The following information for tax year 2013 and each tax

year thereafter for each credit:

a. the amount of credits claimed,

b. the amount of credits used to reduce tax liability or

refunded to taxpayers,

c. the amount of credits carried over to a future tax

year, if available,

d. the number of taxpayers claiming the credit, and

e. the annual growth rate in the number and amount of

credits claimed.

C. The provisions of subsection A of this section shall be

applicable to tax credits enacted prior to and after the effective

date of this act.

D. Notwithstanding the provisions of Section 205 of Title 68 of

the Oklahoma Statutes, the Tax Commission is authorized to provide

the information in subsection B of this section regardless of the

number of taxpayers claiming the credit.

E. The Tax Commission shall make the data available on its

website on or before January 1, 2020.