Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 50 - Income
Subchapter 15 - Oklahoma Taxable Income
Part 7 - CREDITS AGAINST TAX
- Section 710:50-15-70 - Credits from Oklahoma income tax
- Section 710:50-15-71 - Credit for child care/child tax credit
- Section 710:50-15-72 - Credit for taxes paid other states
- Section 710:50-15-73 - Credit for use of solar energy and passive solar system [REVOKED]
- Section 710:50-15-74 - Credit for investment/new jobs
- Section 710:50-15-75 - Recycling, reuse and source reduction incentives [REVOKED]
- Section 710:50-15-76 - Oklahoma coal credits
- Section 710:50-15-77 - Venture capital company credit
- Section 710:50-15-78 - Qualification as a venture capital company
- Section 710:50-15-79 - Health insurance tax credit [REVOKED]
- Section 710:50-15-80 - Credit for wind or photovoltaic energy systems [REVOKED]
- Section 710:50-15-81 - Credit for qualified clean-burning motor vehicle fuel property
- Section 710:50-15-79 - Health insurance tax credit [REVOKED]
- Section 710:50-15-80 - Credit for wind or photovoltaic energy systems [REVOKED]
- Section 710:50-15-81 - Credit for qualified clean-burning motor vehicle fuel property
- Section 710:50-15-82 - Amendment and repeal of certain tax credit provisions; preservation of certain claims under repealed law [REVOKED]
- Section 710:50-15-83 - Limitation of credits allowed by the Oklahoma Quality Jobs Program, the Small Employer Quality Jobs Incentive Acts and the 21st Century Quality Jobs Incentive Act
- Section 710:50-15-84 - Recycling facility credit [REVOKED]
- Section 710:50-15-85
- Section 710:50-15-86 - Small Business Capital Company / Oklahoma Small Business Venture credits [REVOKED]
- Section 710:50-15-86.1 - Letter rulings pursuant to the Small Business Capital Formation Incentive Act [REVOKED]
- Section 710:50-15-87 - Oklahoma Rural Small Business Capital Company / Rural Small Business Venture credits [REVOKED]
- Section 710:50-15-87.1 - Letter rulings pursuant to the Rural Venture Capital Formation Incentive Act [REVOKED]
- Section 710:50-15-88 - Tourism attraction project credit [RESERVED]
- Section 710:50-15-89 - Oklahoma coal production credit [REVOKED]
- Section 710:50-15-90 - Oklahoma earned income tax credit
- Section 710:50-15-91 - Credit for employers incurring expenses for the provision of child care services
- Section 710:50-15-92 - Credit for manufacturers of advanced small wind turbines
- Section 710:50-15-93
- Section 710:50-15-94 - Volunteer firefighter credit
- Section 710:50-15-95
- Section 710:50-15-96 - Sales tax relief credit
- Section 710:50-15-97
- Section 710:50-15-98
- Section 710:50-15-99
- Section 710:50-15-100 - Credit for qualified wages, capital expenditures, and training expenses [REVOKED]
- Section 710:50-15-101 - Twenty-five percent (25%) Film and Music Profit Reinvestment Credit [REVOKED]
- Section 710:50-15-103 - Credit for qualified railroad reconstruction or replacement expenditures
- Section 710:50-15-104
- Section 710:50-15-105 - Credit for research and development
- Section 710:50-15-106 - Credits for ethanol production [REVOKED]
- Section 710:50-15-107 - Eligible wage and modification expenses credits [REVOKED]
- Section 710:50-15-108 - Credit for qualified rehabilitation expenditures
- Section 710:50-15-109 - Credit for qualified employers and employees of the aerospace sector
- Section 710:50-15-110 - Income tax credit moratorium [REVOKED]
- Section 710:50-15-111 - Wire transfer fee credit
- Section 710:50-15-112
- Section 710:50-15-113 - Qualified independent biomedical research institute or qualified cancer research center credit
- Section 710:50-15-114 - Credit for contributions to a scholarship-granting organization
- Section 710:50-15-115 - Credit for contributions to an educational improvement grant organization
- Section 710:50-15-115.1 - Credit for contributions to a public school foundation or public school district
- Section 710:50-15-116 - Credit for qualified employers and employees in the vehicle manufacturing industry
- Section 710:50-15-117 - Credit for qualified software or cybersecurity employee
- Section 710:50-15-118 - Credit for nonrecurring adoption expenses
- Section 710:50-15-119 - Parental Choice Tax Credit
- Section 710:50-15-120 - Caring for Caregivers Credit
Disclaimer: These regulations may not be the most recent version. Oklahoma may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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