SB342

Income tax; providing credit for certain miles commuted to workplace. Effective date.

Introduced·2/3/25
Int Text

Oklahoma SB342 provides a tax credit for employees commuting at least two miles each way to their workplace.

Oklahoma SB342 introduces a tax credit for individual taxpayers who commute at least two miles each way to their workplace. The credit is calculated by multiplying the number of miles commuted by two hundred forty. If the credit exceeds the tax imposed, the excess amount is refunded. The credit must be claimed on a form prescribed by the Oklahoma Tax Commission and includes the workplace address. The act 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
Revenue and Taxation Committee
Next
Committee decision

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

History

Feb 4, 2025

Senate

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

Feb 3, 2025

Senate

First Reading

Feb 3, 2025

Senate

Authored by Senator Boren