Oklahoma Administrative Code (Last Updated: March 11, 2021) |
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 710:50-15-82. Amendment and repeal of certain tax credit provisions; preservation of certain claims under repealed law [revoked] |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 21 st Century Quality Jobs Incentive Act |
SECTION 710:50-15-84. Recycling facility credit [revoked] |
SECTION 710:50-15-85. Credit for investment in Oklahoma producer-owned agricultural processing cooperative, venture, or marketing association [revoked] |
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. Credit for qualified Oklahoma space transportation vehicle providers [revoked] |
SECTION 710:50-15-94. Volunteer firefighter credit |
SECTION 710:50-15-95. Poultry litter credit |
SECTION 710:50-15-96. Sales tax relief credit |
SECTION 710:50-15-97. Credit for qualified direct costs of a business enterprise of specially trained canines |
SECTION 710:50-15-98. Credits for biodiesel production |
SECTION 710:50-15-99. Dry fire hydrant credit |
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. Credit for construction of energy efficient residential property |
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. Credit for electric motor vehicle manufacturers |
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 710:50-15-116. Credit for qualified employers and employees in the vehicle manufacturing industry |
SECTION 710:50-15-117. Credit for qualified software or cybersecurity employee |