Income tax; providing credit for certain workplace clothing. Effective date.

SB 343 creates a state income tax credit for Oklahoma employees who purchase required workplace safety clothing, such as steel-toed boots, helmets, or high-visibility gear. The credit covers up to $100 annually per employee for clothing mandated by their employer for safety or job performance. Any unused credit amount is refundable if it exceeds the employee’s income tax liability. The law takes effect for tax year 2026.