Part 7 - CREDITS AGAINST TAX

  1. § 710:50-15-70 - Credits from Oklahoma income tax
  2. § 710:50-15-71 - Credit for child care/child tax credit
  3. § 710:50-15-72 - Credit for taxes paid other states
  4. § 710:50-15-73 - Credit for use of solar energy and passive solar system [REVOKED]
  5. § 710:50-15-74 - Credit for investment/new jobs
  6. § 710:50-15-75 - Recycling, reuse and source reduction incentives [REVOKED]
  7. § 710:50-15-76 - Oklahoma coal credits
  8. § 710:50-15-77 - Venture capital company credit
  9. § 710:50-15-78 - Qualification as a venture capital company
  10. § 710:50-15-79 - Health insurance tax credit [REVOKED]
  11. § 710:50-15-80 - Credit for wind or photovoltaic energy systems [REVOKED]
  12. § 710:50-15-81 - Credit for qualified clean-burning motor vehicle fuel property
  13. § 710:50-15-79 - Health insurance tax credit [REVOKED], version 2
  14. § 710:50-15-80 - Credit for wind or photovoltaic energy systems [REVOKED], version 2
  15. § 710:50-15-81 - Credit for qualified clean-burning motor vehicle fuel property, version 2
  16. § 710:50-15-82 - Amendment and repeal of certain tax credit provisions; preservation of certain claims under repealed law [REVOKED]
  17. § 710:50-15-83 - Limitation of credits allowed by the Oklahoma Quality Jobs Program, the Small Employer Quality Jobs Incentive Acts and the 21st Century Quality Jobs Incentive Act
  18. § 710:50-15-84 - Recycling facility credit [REVOKED]
  19. § 710:50-15-85 - [Revoked]
  20. § 710:50-15-86 - Small Business Capital Company / Oklahoma Small Business Venture credits [REVOKED]
  21. § 710:50-15-86.1 - Letter rulings pursuant to the Small Business Capital Formation Incentive Act [REVOKED]
  22. § 710:50-15-87 - Oklahoma Rural Small Business Capital Company / Rural Small Business Venture credits [REVOKED]
  23. § 710:50-15-87.1 - Letter rulings pursuant to the Rural Venture Capital Formation Incentive Act [REVOKED]
  24. § 710:50-15-88 - Tourism attraction project credit [RESERVED]
  25. § 710:50-15-89 - Oklahoma coal production credit [REVOKED]
  26. § 710:50-15-90 - Oklahoma earned income tax credit
  27. § 710:50-15-91 - Credit for employers incurring expenses for the provision of child care services
  28. § 710:50-15-92 - Credit for manufacturers of advanced small wind turbines
  29. § 710:50-15-93 - [Revoked]
  30. § 710:50-15-94 - Volunteer firefighter credit
  31. § 710:50-15-95 - [Revoked]
  32. § 710:50-15-96 - Sales tax relief credit
  33. § 710:50-15-97 - [Revoked]
  34. § 710:50-15-98 - [Revoked]
  35. § 710:50-15-99 - [Revoked]
  36. § 710:50-15-100 - Credit for qualified wages, capital expenditures, and training expenses [REVOKED]
  37. § 710:50-15-101 - Twenty-five percent (25%) Film and Music Profit Reinvestment Credit [REVOKED]
  38. § 710:50-15-103 - Credit for qualified railroad reconstruction or replacement expenditures
  39. § 710:50-15-104 - [Revoked]
  40. § 710:50-15-105 - Credit for research and development
  41. § 710:50-15-106 - Credits for ethanol production [REVOKED]
  42. § 710:50-15-107 - Eligible wage and modification expenses credits [REVOKED]
  43. § 710:50-15-108 - Credit for qualified rehabilitation expenditures
  44. § 710:50-15-109 - Credit for qualified employers and employees of the aerospace sector
  45. § 710:50-15-110 - Income tax credit moratorium [REVOKED]
  46. § 710:50-15-111 - Wire transfer fee credit
  47. § 710:50-15-112 - [Revoked]
  48. § 710:50-15-113 - Qualified independent biomedical research institute or qualified cancer research center credit
  49. § 710:50-15-114 - Credit for contributions to a scholarship-granting organization
  50. § 710:50-15-115 - Credit for contributions to an educational improvement grant organization
  51. § 710:50-15-115.1 - Credit for contributions to a public school foundation or public school district
  52. § 710:50-15-116 - Credit for qualified employers and employees in the vehicle manufacturing industry
  53. § 710:50-15-117 - Credit for qualified software or cybersecurity employee
  54. § 710:50-15-118 - Credit for nonrecurring adoption expenses
  55. § 710:50-15-119 - [Effective until 9/14/2025] Parental Choice Tax Credit [REVOKED]
  56. § 710:50-15-119 - [Effective 9/14/2025] Parental Choice Tax Credit, version 2
  57. § 710:50-15-120 - Caring for Caregivers Credit

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

No prior version found.