HB2192

Revenue and taxation; income tax credit; certified public accountant; effective date.

Introduced·2/3/25
Int Text

Oklahoma HB2192 creates an income tax credit for certified public accountants employed by the Oklahoma State Treasurer's Office or the Oklahoma State.

Oklahoma HB2192 establishes an income tax credit for certified public accountants (CPA) employed by the Oklahoma State Treasurer's Office or the Oklahoma State Auditor and Inspector's Office. The credit is up to $5,000 per tax year for a maximum of five years. The credit can be claimed in nonconsecutive tax years and cannot reduce the tax liability to less than zero. Any unused credit can be carried over to subsequent years. The credit becomes effective November 1, 2025.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Appropriations and Budget Finance Subcommittee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Feb 4, 2025

House

Second Reading referred to Appropriations and Budget

Feb 4, 2025

House

Referred to Appropriations and Budget Finance Subcommittee

Feb 3, 2025

House

First Reading