{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2357.322","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2357.322","heading":"Tuition reimbursement credit","body":"A. For taxable years beginning after December 31, 2025, and\n\nending before January 1, 2031, a qualified employer shall be allowed\n\na credit against the tax imposed pursuant to Section 2355 of Title\n\n68 of the Oklahoma Statutes for tuition reimbursed to a qualified\n\nemployee.\n\nB. The credit authorized by subsection A of this section may be\n\nclaimed only if the qualified employee has been awarded an\n\nundergraduate or graduate degree within one (1) year of commencing\n\nemployment with the qualified employer.\n\nC. The credit authorized by subsection A of this section shall\n\nbe in the amount of fifty percent (50%) of the tuition reimbursed to\n\na qualified employee for the first through fourth years of\n\nemployment. In no event shall this credit exceed fifty percent\n\n(50%) of the average annual amount paid by a qualified employee for\n\nenrollment and instruction in a qualified program at a public\n\ninstitution in Oklahoma.\n\nD. The credit authorized by subsection A of this section shall\n\nnot be used to reduce the tax liability of the qualified employer to\n\nless than zero (0).\n\nE. No credit authorized by this section shall be claimed after\n\nthe fourth year of employment.","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":"0731eb46c50fc9049a0fa37df457d70e9a1c7c66d0cf6c0d9ccfe954bc3470d5","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2357.321","next":"us-ok/okla.-stat.-tit.-68-68-2357.323"},"notice":"GroundRules: Original legal text. Not legal advice."}