{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2357","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2357","heading":"Credits against tax","body":"A. The withheld taxes and estimated taxes paid shall be\n\nallowed as credits as provided by law.\n\nB. 1. There shall be allowed as a credit against the tax\n\nimposed by Section 2355 of this title the amount of tax paid another\n\nstate by a resident individual, as defined in paragraph 4 of Section\n\n2353 of this title, upon income received as compensation for\n\npersonal services in such other state; provided, such credit shall\n\nnot be allowed with respect to any income specified in Section 114\n\nof Title 4 of the United States Code, 4 U.S.C., Section 114, upon\n\nwhich a state is prohibited from imposing an income tax. The credit\n\nshall not exceed such proportion of the tax payable under Section\n\n2355 of this title as the compensation for personal services subject\n\nto tax in the other state and also taxable under Section 2355 of\n\nthis title bears to the Oklahoma adjusted gross income as defined in\n\nparagraph 13 of Section 2353 of this title.\n\n2. For tax years beginning after December 31, 2007, there shall\n\nbe allowed to a resident individual or part-year resident individual\n\nor nonresident individual member of the Armed Forces as a credit\n\nagainst the tax imposed by Section 2355 of this title twenty percent\n\n(20%) of the credit for child care expenses allowed under the\n\nInternal Revenue Code of the United States or five percent (5%) of\n\nthe child tax credit allowed under the Internal Revenue Code,\n\nwhichever amount is greater. Neither credit authorized by this\n\nparagraph shall exceed the tax imposed by Section 2355 of this\n\ntitle. The maximum child care credit allowable on the Oklahoma\n\nincome tax return shall be prorated on the ratio that Oklahoma\n\nadjusted gross income bears to the federal adjusted gross income.\n\nThe credit authorized by this paragraph shall not be claimed by any\n\ntaxpayer if the federal adjusted gross income reflected on the\n\nOklahoma return for the taxpayer is in excess of One Hundred\n\nThousand Dollars ($100,000.00).","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"ec70a81aeb491a7ed1dc089d3592171b6b01777071bb1d82f4d400d741abc260","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2355.2","next":"us-ok/okla.-stat.-tit.-68-68-2357.1"},"notice":"GroundRules: Original legal text. Not legal advice."}