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

SB 343 creates a refundable income tax credit for Oklahoma employees required to purchase specific safety or work-related clothing. The credit covers up to $100 per year for items like steel-toed boots, helmets, high-visibility vests, or protective eyewear mandated by employers. If the credit exceeds the employee's tax bill, the excess is refunded directly. The policy applies starting with tax year 2026, effective November 1, 2025. This directly benefits workers in safety-sensitive jobs who bear these costs.