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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
SENATE BILL 326 By: Deevers
AS INTRODUCED
An Act relating to income tax; providing tax credit
for qualified fees required to obtain and renew
certain license or certification; de fining term and
construing meaning; establishing certain requirements
for taxpayer claiming the credit; prohibiting
refundability of credit; providing for codification;
and providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law t o be codified
in the Oklahoma Statutes as Section 2357.416 of Title 68, unless
there is created a duplication in numbering, reads as follows:
A. For tax year 2026 and subsequent tax years, there shall be
allowed as a credit against the tax imposed pursuant to Section 2355
of Title 68 of the Oklahoma Statutes an amount equal to qualified
fees required for an individual taxpayer to obtain and renew a
license or certification in an occupation, when the license or
certification is required by state law to work in this state. For
the purposes of this section, “qualified fees” shall include any
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fees or other charges established by rule or statute which are
assessed by an entity:
1. With the statutory duty for administering an examination,
conferring a license or certification, or renewing a license or
certification; or
2. Which provides continuing education courses required by
state law in order to maintain an existing license or cert ification.
For purposes of this subsection, an entity may include a third
party which administers examinations, provides continuing education,
or provides services necessary to meet the statutory requirements
for licensing, certification , or renewal.
B. In order to claim the tax credit authorized by subsection A
of this section, a taxpayer shall:
1. Be required to provide such documentation as may be
determined by the Oklahoma Tax Commission to verify the amount of
fees paid; and
2. Not have been subject to license suspension or revocation
during the tax year for which the credit is claimed.
C. The credit authorized by this section shall not be used to
reduce the tax liability of the taxpayer to less than zero (0).
SECTION 2. This act shall become effective November 1, 2025.
60-1-1422 QD 12/31/2024 12:36:54 PM