Oklahoma § 68-2357.322 - Tuition reimbursement credit
Full text of Oklahoma Oklahoma Statutes § 68-2357.322 — Tuition reimbursement credit, with citation guidance and answers to common questions.
§ 68-2357.322. Tuition reimbursement credit
A. For taxable years beginning after December 31, 2025, and
ending before January 1, 2031, a qualified employer shall be allowed
a credit against the tax imposed pursuant to Section 2355 of Title
68 of the Oklahoma Statutes 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.
Oklahoma Statutes - Title 68. Revenue and Taxation
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.
Added by Laws 2025, c. 338, § 2, eff. Nov. 1, 2025.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-2357.322
What does Oklahoma Statutes § 68-2357.322 cover?
Section 68-2357.322 ("Tuition reimbursement credit") 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 § 68-2357.322?
A common citation format is "Oklahoma Statutes § 68-2357.322" (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 § 68-2357.322 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.