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

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

MODERATE

The bill was updated from the House version to the Senate floor version, incorporating amendments that redefine who qualifies for tax credits and clarify how those credits are calculated. The most significant change is the expansion of the 'qualified employee' definition to include individuals working through professional staffing companies, provided they have a degree and are assigned to civil engineering work. Additionally, the Senate version adds a lifetime limit on claiming the credit to a maximum of five years and clarifies that tuition credits apply only to public institutions within Oklahoma.

Scope change

The bill's scope was expanded to include employees of professional staffing agencies under specific conditions, whereas the House version did not explicitly cover this scenario. The applicability of the tuition credit is now restricted to public institutions in Oklahoma.

ELIGIBILITY

The definition of a 'qualified employee' was modified to include persons employed by professional staffing companies who are assigned to work in the civil engineering sector, provided they hold an ABET-accredited degree.

TIMELINE

A new provision was added stating that the definition of a qualified employee will also apply to individuals who previously established the credit with one employer and later become employed by a different qualified employer, with a lifetime cap of five years.

DEFINITION

The definition of 'qualified program' was clarified to ensure that both undergraduate and graduate programs of the same engineering discipline are considered part of the qualified program if either is ABET accredited.

REQUIREMENT

A new requirement was added limiting the total duration a person can claim the tuition reimbursement credit to a maximum of five years over their lifetime.

SCOPE

The scope of the tuition credit was modified to specify that it applies only to tuition paid for enrollment at public institutions located within Oklahoma.

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

MODERATE

The bill was transitioned from its final enrolled version to the House floor version, resulting in significant formatting changes and a critical typo correction. The most substantive policy change is the correction of the word 'authoring' to 'authorizing' in the summary of provisions, ensuring the bill accurately reflects its intent to create a tax credit. Additionally, the text was reorganized to remove 'Enrolled' headers and insert standard House floor formatting, including page numbers and committee amendment indicators.

Scope change

The scope of the bill remains unchanged; it continues to authorize income tax credits for civil engineering employers and employees in Oklahoma. The changes are primarily structural and clerical rather than altering the bill's legal effect.

TECHNICAL

Corrected a typo in the summary of provisions on line 16, changing 'authoring' to 'authorizing' to accurately describe the bill's intent.

Replaced the 'Enrolled House' header with 'House of Representatives - Floor Version' and updated the legislative session details to reflect the 60th Legislature (2025).

Removed the list of Senate sponsors (Haste and Frix) from the sponsor section, leaving only the House sponsors (Miller, Menz, Munson, Alonso-Sandoval) as appropriate for the floor version.

Inserted standard floor version headers, including page numbers and a note indicating that bold face text denotes committee amendments.

Engrossed → Enrolled (final version) · 1 edit · May 22, 2025

MINOR

The bill transitioned from an 'Engrossed' draft to its final 'Enrolled' version, incorporating minor formatting corrections and adding a comprehensive summary of the bill's purpose. The substantive policy content, including tax credit amounts, eligibility criteria, and effective dates, remains unchanged between the two versions.

Scope change

The bill's scope and applicability remain identical; no changes were made to the laws, tax credits, or eligibility rules.

TECHNICAL

Minor formatting adjustments were made to the header and title page to reflect the final enrolled status, such as updating the sponsor list and adding a formal summary of the act's purpose.

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

MODERATE

The amendment adds two new tax credit programs for employers hiring civil engineers. It creates a tuition reimbursement credit for the first four years of employment and a separate compensation credit starting in 2026, both capped at 50% of eligible costs.

Scope change

The bill's scope expanded to include two distinct tax incentives specifically for civil engineering employers, replacing a single credit with a more detailed structure.

FISCAL

Added a new tax credit allowing employers to claim 50% of tuition reimbursements for civil engineers for the first four years of employment.

Added a new tax credit allowing employers to claim 50% of compensation paid to civil engineers for taxable years beginning on or after January 1, 2026.

ELIGIBILITY

Established a requirement that the employee must receive an undergraduate or graduate degree within one year of starting employment to qualify for the tuition credit.

TIMELINE

Extended the eligibility period for the tuition credit to cover the first four years of employment, whereas the previous version was limited to five years.

DEFINITION

Defined 'Qualified program' as an ABET-accredited graduate or undergraduate program and 'Tuition' as the average annual amount paid by a qualified employee.

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

MODERATE

The bill was amended to formally designate it as an 'Engrossed Senate Amendment' and updated the title to explicitly list tuition reimbursement credits. The text of the bill itself remains largely unchanged in this specific diff, though the amendment process indicates the Senate has reviewed and approved the House version.

Scope change

The bill's scope regarding civil engineering tax credits remains the same, but the legislative process has moved from the House to the Senate for final approval.

TECHNICAL

Added the header 'ENGROSSED SENATE AMENDMENT' to indicate the bill has passed the Senate and is being sent back to the House.

Updated the bill title to include 'income tax credit for tuition reimbursements' in the descriptive text.

Changed the status line from 'AS INTRODUCED' to 'Passed the Senate the 8th day of May, 2025'.

Removed the original 'HOUSE BILL' header and replaced it with the Senate amendment header.

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

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