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 51 By: Hicks
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6 AS INTRODUCED
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7 An Act relating to income tax credit; providing a
7 credit for the purchase of an e-bike; providing for
8 refundability under certain circumstances; defining
8 term; 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 2357.410 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 one-time credit against the income tax imposed by Section
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18 2355 of Title 68 of the Oklahoma Statutes for the purchase of an e-
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19 bike. The amount of the credit shall be Two Hundred Dollars
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20 ($200.00). If the credit exceeds the tax imposed by Section 2355 of
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21 Title 68 of the Oklahoma Statutes, the excess amount shall be
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22 refunded to the taxpayer.
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23 B. For purposes of this section, "e-bike" means a two-wheeled
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24 or three-wheeled plug-in electric vehicle manufactured primarily for
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Req. No. 441 Page 1
1 use on streets, roads, and highways, and capable of achieving a
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2 speed greater than fifteen (15) miles per hour. E-bike shall not
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3 mean an electric scooter that transports a person solely while
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4 standing upright.
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5 SECTION 2. This act shall become effective November 1, 2025.
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7 60-1-441 QD 1/19/2025 5:37:46 AM
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Req. No. 441 Page 2Every fact on this page links to its source, starting with the official bill record.