Revenue and taxation; Rural Jobs Tax Credit; applications; effective date.

HB 3385 extends the deadline for new applications for Oklahoma's Rural Jobs Tax Credit from December 1, 2025, to December 1, 2026. It directly affects businesses seeking this credit to offset taxes for hiring workers in rural areas. The bill amends the existing law to delay the cutoff for new applications by one year, without changing the credit amount or eligibility rules. The change takes effect on November 1, 2026.