{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2357.323","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2357.323","heading":"Employer credit for employee compensation","body":"A. For taxable years beginning on or after January 1, 2026, 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 compensation paid to a qualified\n\nemployee.\n\nB. The credit authorized by subsection A of this section shall\n\nbe in the amount of:\n\n1. Ten percent (10%) of the compensation paid for the first\n\nthrough fifth years of employment in civil engineering if the\n\nqualified employee graduated from an institution located in this\n\nstate; or\n\n2. Five percent (5%) of the compensation paid for the first\n\nthrough fifth years of employment in civil engineering if the\n\nqualified employee graduated from an institution located outside\n\nthis state.\n\nC. The credit authorized by this section shall not exceed\n\nTwelve Thousand Five Hundred Dollars ($12,500.00) for each qualified\n\nemployee annually.\n\nD. The credit authorized by this section shall not be used to\n\nreduce the tax liability of the qualified employer to less than zero\n\n(0).\n\nE. No credit authorized pursuant to this section shall be\n\nclaimed after the fifth 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":"b35f7d0ce9b55bc7e99b36325137667f12f3c0d196a59411c977151cd41eedad","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2357.322","next":"us-ok/okla.-stat.-tit.-68-68-2357.324"},"notice":"GroundRules: Original legal text. Not legal advice."}