Oklahoma § 68-2357.302 - Credit for employee tuition reimbursement
Full text of Oklahoma Oklahoma Statutes § 68-2357.302 — Credit for employee tuition reimbursement, with citation guidance and answers to common questions.
§ 68-2357.302. Credit for employee tuition reimbursement
A. Except as provided in subsection F of this section, for tax
years 2009 through 2031, a qualified employer shall be allowed a
credit against the tax imposed pursuant to Section 2355 of this
title for tuition reimbursed to a qualified employee.
B. The credit authorized by subsection A of this section may be
claimed only if the qualified employee has been awarded an
undergraduate or graduate degree within one (1) year of commencing
employment with the qualified employer.
C. The credit authorized by subsection A of this section shall
be in the amount of fifty percent (50%) of the tuition reimbursed to
a qualified employee for the first through fourth years of
employment. In no event shall this credit exceed fifty percent
(50%) of the average annual amount paid by a qualified employee for
enrollment and instruction in a qualified program at a public
institution in Oklahoma.
D. The credit authorized by subsection A of this section shall
not be used to reduce the tax liability of the qualified employer to
less than zero (0).
E. No credit authorized by this section shall be claimed after
the fourth year of employment.
F. No credit otherwise authorized by the provisions of this
section may be claimed for any event, transaction, investment,
expenditure or other act occurring on or after July 1, 2010, for
which the credit would otherwise be allowable. The provisions of
this subsection shall cease to be operative on July 1, 2011.
Beginning July 1, 2011, the credit authorized by this section may be
claimed for any event, transaction, investment, expenditure or other
act occurring on or after July 1, 2011, according to the provisions
of this section.
Added by Laws 2008, c. 417, § 2, eff. Jan. 1, 2009. Amended by Laws
2010, c. 327, § 26, eff. July 1, 2010; Laws 2011, c. 5, § 1; Laws
2014, c. 30, § 2, eff. Nov. 1, 2014; Laws 2017, c. 153, § 1, eff.
Nov. 1, 2017; Laws 2025, c. 402, § 1, eff. Nov. 1, 2025.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-2357.302
What does Oklahoma Statutes § 68-2357.302 cover?
Section 68-2357.302 ("Credit for employee tuition reimbursement") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-2357.302?
A common citation format is "Oklahoma Statutes § 68-2357.302" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-2357.302 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.