HB 2260: Revenue and taxation; income tax credit; civil engineering; effective date. - Oklahoma

Floor (House) → Floor (Senate) · 5 edits

MODERATE

The bill was amended to transition from the House version to the Senate floor version, incorporating additional sponsors and refining the definitions and eligibility criteria for civil engineering tax credits. The Senate version adds a new category of eligible employees (those working through professional staffing companies), clarifies the definition of qualified programs, and explicitly limits the tuition reimbursement credit to the first four years of employment.

Scope change

The bill's scope was expanded to include employees assigned to civil engineering sectors through professional staffing companies, and the definition of qualified programs was clarified to ensure both undergraduate and graduate degrees in the same discipline count as a single qualified program.

ELIGIBILITY

Added a new provision allowing employees who were previously qualified and established the credit against a different employer, or are establishing the credit for the first time with a different employer, to remain eligible, provided they have not claimed the credit for more than five years.

Added an exception to the definition of qualified employee to include persons employed by professional staffing companies and assigned to work in the civil engineering sector in Oklahoma.

DEFINITION

Clarified that both undergraduate and graduate programs in the same engineering discipline at an institution count as a single qualified program if either is ABET accredited.

REQUIREMENT

Explicitly stated that the tuition reimbursement credit may not be claimed after the fourth year of employment with the qualified employer.

TECHNICAL

Updated the bill header and sponsor list to reflect Senate floor version changes, including additional Senate sponsors.

Enrolled (final version) → Floor (House) · 4 edits

MODERATE

The bill underwent formatting and structural reorganization from its enrolled version to the House floor version, with line numbers added and page headers inserted. The substantive policy content regarding tax credits for civil engineering employers and employees remains unchanged, though some text was reformatted for clarity.

TECHNICAL

Added line numbers and page headers throughout the document to indicate this is the House floor version rather than the enrolled version.

Reformatted the bill title and sponsor information to match House floor conventions, including adding '1st Session of the 60th Legislature (2025)' and adjusting sponsor list formatting.

Changed 'authorizing' to 'authoring' in the act summary description, likely a minor typographical correction.

Inserted bold face notation indicating committee amendments with page references, which is standard markup for legislative floor versions.

Engrossed → Enrolled (final version) · 4 edits · May 22, 2025

MODERATE

The bill was finalized from its engrossed version with minor formatting and structural changes. The substantive policy content regarding tax credits for civil engineering employers and tuition reimbursement credits remains largely the same, though the enrolled version includes a more detailed subject line and slightly reorganized section headers for clarity.

Scope change

The bill's scope remains focused on providing income tax credits to Oklahoma employers engaged in civil engineering and for tuition reimbursements to qualified employees.

TECHNICAL

Formatting changes including removal of bracketed summary text and reorganization of page headers and section numbering for the final enrolled version.

Added a comprehensive subject line in the enrolled version that summarizes all provisions of the bill for clarity.

DEFINITION

Minor rewording of definitions for 'Compensation' and 'Tuition' to improve clarity while maintaining the same meaning.

TIMELINE

Consistency in effective dates maintained between versions, with credits available for taxable years beginning after December 31, 2025, and ending before January 1, 2031.

Amended And Engrossed → Engrossed · 5 edits · May 22, 2025

MODERATE

This amendment adds new tax credit provisions for employers who provide tuition reimbursement to employees pursuing civil engineering degrees. The changes expand the bill's scope by introducing two new sections that create tax incentives for qualified employers. These additions establish specific eligibility requirements, credit amounts, and timeframes for claiming the tax benefits.

Scope change

The bill now includes new tax credit provisions for tuition reimbursement programs, expanding beyond the original civil engineering employer tax credit framework.

ELIGIBILITY

New requirement that employees must receive an undergraduate or graduate degree within one year of starting employment to qualify for the tuition reimbursement tax credit.

FISCAL

New tax credit allowing employers to claim 50% of tuition reimbursement for the first four years of employment, capped at the average annual tuition cost at Oklahoma public institutions.

TIMELINE

New tax credit provisions apply to taxable years beginning after December 31, 2025, through January 1, 2031.

DEFINITION

Added new definitions for 'qualified program' and 'tuition' related to ABET-accredited graduate or undergraduate programs.

REQUIREMENT

New requirement that the tax credit cannot reduce employer tax liability below zero and cannot be claimed after the fourth year of employment.

Introduced → Amended And Engrossed · 4 edits · May 22, 2025

MODERATE

The bill was amended to correct formatting and title information, reorganizing the document structure and clarifying the legislative intent. The substantive policy content regarding income tax credits for civil engineering employers and employees remains unchanged, though the amendment reorders sections and adds descriptive headers.

Scope change

No substantive change to the bill's scope or applicability; changes are primarily structural and formatting-related.

TECHNICAL

Replaced the original 'Introduced' title page with an 'Engrossed Senate Amendment' title page to reflect the bill's current legislative status.

Added a descriptive summary of the bill's purpose in brackets, outlining the income tax credits for civil engineering employers and employees.

Reorganized the bill structure by moving the enacting clause and definitions to a new page layout and renumbering sections.

Corrected formatting inconsistencies in the title page, sponsor information, and legislative session details.

Revenue and taxation; income tax credit; civil engineering; effective date.

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