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 343 By: Boren
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6 AS INTRODUCED
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7 An Act relating to income tax; defining term;
7 providing credit for certain workplace clothing;
8 stipulating credit amount; making credit refundable;
8 providing for codification; and providing an
9 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 2357.411 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. As used in this section, "workplace clothing" means
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17 equipment purchased by or procured for an employee that is required
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18 by the employer for safety and protection or to provide for the
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19 capabilities of the employee to perform his or her duties including,
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20 but not limited to, boots with or without steel toes, slip-resistant
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21 shoes, helmets, hard hats, protective eyewear, impact or weather
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22 resistant clothing, insulating materials, high-visibility clothing,
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23 and gloves.
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Req. No. 1124 Page 1
1 B. For tax year 2026 and subsequent tax years, there shall be
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2 allowed a credit against the tax imposed by Section 2355 of Title 68
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3 of the Oklahoma Statutes for employees required to wear workplace
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4 clothing in the performance of their job duties in an amount equal
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5 to the cost of any required workplace clothing, not to exceed One
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6 Hundred Dollars ($100.00) in any tax year.
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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 SECTION 2. This act shall become effective November 1, 2025.
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12 60-1-1124 QD 1/2/2025 10:44:08 PM
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Req. No. 1124 Page 2Every fact on this page links to its source, starting with the official bill record.