SB1392

Income tax credit; modifying credit amount for qualified employee in aerospace sector. Effective date.

Introduced·2/2/26
Int Text

Oklahoma SB1392 modifies the income tax credit for qualified aerospace sector employees, increasing the credit amount for certain tax years.

Oklahoma SB1392 amends the income tax credit for qualified employees in the aerospace sector. It increases the credit amount to $10,000 for tax years 2027 through 2031, while maintaining a $5,000 credit for tax years 2009 through 2026. The bill specifies that no credit can be claimed for events occurring after July 1, 2010, until July 1, 2011, after which credits can be claimed according to the new provisions. The changes will take effect on November 1, 2026.

Included in complete analysis

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

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Where it stands

Current
Appropriations Committee
Next
Committee decision

Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

Roll Call Votes

Senate: Revenue & Taxation Committee: DO PASS

6 Yea

RRRDDR

5 Nay

RRRRR

History

Feb 9

Senate

Reported Do Pass Revenue and Taxation committee; CR filed

Feb 9

Senate

Referred to Appropriations

Feb 3

Senate

Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee