Req. No. 1123 Page 1 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
SENATE BILL 342 By: Boren
AS INTRODUCED
An Act relating to income tax; providing credit for
certain miles commuted to workplace ; prescribing
calculation of credit amount; making credit
refundable; requiring submission of certain
information; 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 2357.412 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 a credit against the tax imposed by Section 2355 of Title 68
of the Oklahoma Statutes for individual taxpayers who are employees
commuting at least two (2) miles each way to their workplace;
provided, the taxpayer shall be employed and assigned to the same
workplace and reside at his or her primary residence for the
entirety of the tax year.
B. The credit amount shall be ca lculated as follows: by
multiplying the number two hundred forty by the miles commuted each
Req. No. 1123 Page 2 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
day, not to exceed forty (40) miles, and by multiplying the
resulting product by the standard mileage rate for the applicable
tax year as prescribed by the Internal Revenue Code of 1986, as
amended. The miles commuted shall equal the shortest driving
distance between the address of the primary residence of the
taxpayer and the address of the workplace.
C. If the credit allowed pursuant to this section exceeds the
tax imposed by Section 2355 of Title 68 of the Oklahoma Statutes,
the excess amount shall be refunded to the taxpayer.
D. The credit authorized pursuant to this section shall be
claimed on a form prescribed by the Oklahoma Tax Commission and
shall include the address of the workplace.
SECTION 2. This act shall become effective November 1, 2025.
60-1-1123 QD 1/2/2025 10:41:49 PM