Shown verbatim: the complete text as captured from the official PDF posted by the Oklahoma Legislature, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
1 STATE OF OKLAHOMA
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2 1st Session of the 60th Legislature (2025)
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3 SENATE BILL 326 By: Deevers
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6 AS INTRODUCED
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7 An Act relating to income tax; providing tax credit
7 for qualified fees required to obtain and renew
8 certain license or certification; defining term and
8 construing meaning; establishing certain requirements
9 for taxpayer claiming the credit; prohibiting
9 refundability of credit; providing for codification;
10 and providing an effective date.
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13 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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14 SECTION 1. NEW LAW A new section of law to be codified
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15 in the Oklahoma Statutes as Section 2357.416 of Title 68, unless
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16 there is created a duplication in numbering, reads as follows:
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17 A. For tax year 2026 and subsequent tax years, there shall be
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18 allowed as a credit against the tax imposed pursuant to Section 2355
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19 of Title 68 of the Oklahoma Statutes an amount equal to qualified
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20 fees required for an individual taxpayer to obtain and renew a
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21 license or certification in an occupation, when the license or
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22 certification is required by state law to work in this state. For
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23 the purposes of this section, "qualified fees" shall include any
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Req. No. 1422 Page 1
1 fees or other charges established by rule or statute which are
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2 assessed by an entity:
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3 1. With the statutory duty for administering an examination,
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4 conferring a license or certification, or renewing a license or
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5 certification; or
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6 2. Which provides continuing education courses required by
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7 state law in order to maintain an existing license or certification.
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8 For purposes of this subsection, an entity may include a third
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9 party which administers examinations, provides continuing education,
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10 or provides services necessary to meet the statutory requirements
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11 for licensing, certification, or renewal.
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12 B. In order to claim the tax credit authorized by subsection A
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13 of this section, a taxpayer shall:
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14 1. Be required to provide such documentation as may be
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15 determined by the Oklahoma Tax Commission to verify the amount of
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16 fees paid; and
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17 2. Not have been subject to license suspension or revocation
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18 during the tax year for which the credit is claimed.
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19 C. The credit authorized by this section shall not be used to
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20 reduce the tax liability of the taxpayer to less than zero (0).
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21 SECTION 2. This act shall become effective November 1, 2025.
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23 60-1-1422 QD 12/31/2024 12:36:54 PM
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Req. No. 1422 Page 2Every fact on this page links to its source, starting with the official bill record.