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 342 By: Boren
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6 AS INTRODUCED
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7 An Act relating to income tax; providing credit for
7 certain miles commuted to workplace; prescribing
8 calculation of credit amount; making credit
8 refundable; requiring submission of certain
9 information; providing for codification; and
9 providing an effective date.
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12 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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13 SECTION 1. NEW LAW A new section of law to be codified
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14 in the Oklahoma Statutes as Section 2357.412 of Title 68, unless
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15 there is created a duplication in numbering, reads as follows:
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16 A. For tax year 2026 and subsequent tax years, there shall be
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17 allowed a credit against the tax imposed by Section 2355 of Title 68
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18 of the Oklahoma Statutes for individual taxpayers who are employees
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19 commuting at least two (2) miles each way to their workplace;
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20 provided, the taxpayer shall be employed and assigned to the same
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21 workplace and reside at his or her primary residence for the
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22 entirety of the tax year.
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23 B. The credit amount shall be calculated as follows: by
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24 multiplying the number two hundred forty by the miles commuted each
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Req. No. 1123 Page 1
1 day, not to exceed forty (40) miles, and by multiplying the
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2 resulting product by the standard mileage rate for the applicable
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3 tax year as prescribed by the Internal Revenue Code of 1986, as
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4 amended. The miles commuted shall equal the shortest driving
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5 distance between the address of the primary residence of the
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6 taxpayer and the address of the workplace.
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7 C. If the credit allowed pursuant to this section exceeds the
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8 tax imposed by Section 2355 of Title 68 of the Oklahoma Statutes,
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9 the excess amount shall be refunded to the taxpayer.
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10 D. The credit authorized pursuant to this section shall be
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11 claimed on a form prescribed by the Oklahoma Tax Commission and
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12 shall include the address of the workplace.
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13 SECTION 2. This act shall become effective November 1, 2025.
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15 60-1-1123 QD 1/2/2025 10:41:49 PM
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Req. No. 1123 Page 2Every fact on this page links to its source, starting with the official bill record.