{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2357.324","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2357.324","heading":"Employee credit","body":"A. For taxable years beginning on or after January 1, 2026, and\n\nending before January 1, 2031, a qualified employee shall be allowed\n\na credit against the tax imposed pursuant to Section 2355 of Title\n\n68 of the Oklahoma Statutes up to Five Thousand Dollars ($5,000.00)\n\nper year for a period of time not to exceed five (5) years.\n\nB. The credit authorized by this section shall not be used to\n\nreduce the tax liability of the taxpayer to less than zero (0).\n\nC. Any credit claimed, but not used, may be carried over in\n\norder to each of the five (5) subsequent taxable years.","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":"0783986d07f85d4cebaf7927fe980b0044bf02c1e61cd85575c88d4e9e24aa83","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2357.323","next":"us-ok/okla.-stat.-tit.-68-68-2357.32a"},"notice":"GroundRules: Original legal text. Not legal advice."}