Oklahoma SB343 provides an income tax credit for certain workplace clothing required for safety and protection.
Oklahoma SB343 introduces a new section of law to be codified in the Oklahoma Statutes as Section 2357.411 of Title 68. It defines "workplace clothing" to include items such as boots, helmets, protective eyewear, and high-visibility clothing. The bill provides an income tax credit for these items, which are required by employers for safety and protection or to enable employees to perform their duties. If the credit exceeds the tax imposed, the excess amount will be refunded to the taxpayer. The act is set to become effective November 1, 2025.
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