Revenue and taxation; income tax credit; certified public accountant; effective date.

HB 2192 creates a state income tax credit for certified public accountants (CPAs) employed by two specific Oklahoma state offices: the Treasurer's Office and the Auditor's Office. It allows eligible CPAs to claim up to $5,000 annually against their income tax for up to five years total, but the credit cannot reduce tax liability below zero. Unused credits can be carried forward to future tax years. The credit applies only to CPAs hired on or after January 1, 2026, and is limited to those working directly for these two state agencies. The bill takes effect November 1, 2025.