Part 7 - CREDITS AGAINST TAX

Section 710:50-15-70 - Credits from Oklahoma income tax
Section 710:50-15-71 - Credit for child care/child tax credit
Section 710:50-15-72 - Credit for taxes paid other states
Section 710:50-15-73 - Credit for use of solar energy and passive solar system [REVOKED]
Section 710:50-15-74 - Credit for investment/new jobs
Section 710:50-15-75 - Recycling, reuse and source reduction incentives [REVOKED]
Section 710:50-15-76 - Oklahoma coal credits
Section 710:50-15-77 - Venture capital company credit
Section 710:50-15-78 - Qualification as a venture capital company
Section 710:50-15-81 - Credit for qualified clean-burning motor vehicle fuel property (§ 710:50-15-81)
Section 710:50-15-79 - Health insurance tax credit [REVOKED] (§ 710:50-15-79)
Section 710:50-15-80 - Credit for wind or photovoltaic energy systems [REVOKED] (§ 710:50-15-80)
Section 710:50-15-82 - Amendment and repeal of certain tax credit provisions; preservation of certain claims under repealed law [REVOKED]
Section 710:50-15-83 - Limitation of credits allowed by the Oklahoma Quality Jobs Program, the Small Employer Quality Jobs Incentive Acts and the 21st Century Quality Jobs Incentive Act
Section 710:50-15-84 - Recycling facility credit [REVOKED]
Section 710:50-15-85 - [Revoked]
Section 710:50-15-86 - Small Business Capital Company / Oklahoma Small Business Venture credits [REVOKED]
Section 710:50-15-86.1 - Letter rulings pursuant to the Small Business Capital Formation Incentive Act [REVOKED]
Section 710:50-15-87 - Oklahoma Rural Small Business Capital Company / Rural Small Business Venture credits [REVOKED]
Section 710:50-15-87.1 - Letter rulings pursuant to the Rural Venture Capital Formation Incentive Act [REVOKED]
Section 710:50-15-88 - Tourism attraction project credit [RESERVED]
Section 710:50-15-89 - Oklahoma coal production credit [REVOKED]
Section 710:50-15-90 - Oklahoma earned income tax credit
Section 710:50-15-91 - Credit for employers incurring expenses for the provision of child care services
Section 710:50-15-92 - Credit for manufacturers of advanced small wind turbines
Section 710:50-15-93 - [Revoked]
Section 710:50-15-94 - Volunteer firefighter credit
Section 710:50-15-95 - [Revoked]
Section 710:50-15-96 - Sales tax relief credit
Section 710:50-15-97 - [Revoked]
Section 710:50-15-98 - [Revoked]
Section 710:50-15-99 - [Revoked]
Section 710:50-15-100 - Credit for qualified wages, capital expenditures, and training expenses [REVOKED]
Section 710:50-15-101 - Twenty-five percent (25%) Film and Music Profit Reinvestment Credit [REVOKED]
Section 710:50-15-103 - Credit for qualified railroad reconstruction or replacement expenditures
Section 710:50-15-104 - [Revoked]
Section 710:50-15-105 - Credit for research and development
Section 710:50-15-106 - Credits for ethanol production [REVOKED]
Section 710:50-15-107 - Eligible wage and modification expenses credits [REVOKED]
Section 710:50-15-108 - Credit for qualified rehabilitation expenditures
Section 710:50-15-109 - Credit for qualified employers and employees of the aerospace sector
Section 710:50-15-110 - Income tax credit moratorium [REVOKED]
Section 710:50-15-111 - Wire transfer fee credit
Section 710:50-15-112 - [Revoked]
Section 710:50-15-113 - Qualified independent biomedical research institute or qualified cancer research center credit
Section 710:50-15-114 - Credit for contributions to a scholarship-granting organization
Section 710:50-15-115 - Credit for contributions to an educational improvement grant organization
Section 710:50-15-115.1 - Credit for contributions to a public school foundation or public school district
Section 710:50-15-116 - Credit for qualified employers and employees in the vehicle manufacturing industry
Section 710:50-15-117 - Credit for qualified software or cybersecurity employee
Section 710:50-15-118 - Credit for nonrecurring adoption expenses
Section 710:50-15-119 - Parental Choice Tax Credit
Section 710:50-15-120 - Caring for Caregivers Credit