{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2357.43","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2357.43","heading":"State earned income tax credit","body":"For tax years beginning on or after January 1, 2022, there shall\n\nbe allowed to a resident individual or a part-year resident\n\nindividual as a credit against the tax imposed by Section 2355 of\n\nthis title five percent (5%) of the earned income tax credit allowed\n\nunder Section 32 of the Internal Revenue Code of the United States,\n\n26 U.S.C., Section 32, which for the taxable year beginning January\n\n1, 2022, and the taxable year beginning each January 1 thereafter\n\nshall be computed using the same requirements, other than the five\n\npercent (5%) amount to compute the credit as prescribed by this\n\nsection which shall remain constant, in effect for computation of\n\nthe earned income tax credit for federal income tax purposes for the\n\n2020 income tax year. However, this credit shall not be paid in\n\nadvance pursuant to the provisions of Section 3507 of the Internal\n\nRevenue Code. For tax years which begin on or after January 1,\n\n2022, if the credit exceeds the tax imposed by Section 2355 of this\n\ntitle, the excess amount shall be refunded to the taxpayer. The\n\nmaximum earned income tax credit allowable on the Oklahoma income\n\ntax return shall be prorated on the ratio that Oklahoma adjusted\n\ngross income bears to the federal adjusted gross income.","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":"2f902552ba70224da440195817b6232e695c11e0355944c0e3ae4d0b7a8d3aa4","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2357.42","next":"us-ok/okla.-stat.-tit.-68-68-2357.45"},"notice":"GroundRules: Original legal text. Not legal advice."}