Income tax; providing credit to qualified employers for certain compensation paid and expenses incurred. Effective date.

SB 236 provides a tax credit to Oklahoma employers in the aerospace and defense sector that must achieve U.S. Department of Defense cybersecurity certification (CMMC) by 2026. It covers 50% of eligible compensation and expenses paid to reach initial CMMC compliance, with a lifetime maximum credit of $50,000 per employer. The credit applies to businesses with 5-200 employees that have DoD contracts requiring CMMC but are not yet compliant as of January 1, 2026. Credits cannot be used to reduce tax below zero, must be claimed within five years, and total credits across all employers are capped at $10 million annually. The credit is only for initial compliance costs, not ongoing maintenance.