OklahomaHB 2260Oklahoma 2026 Regular SessionHouseWALLET

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

Sponsored By: Nicole Miller (Republican)

Became Law

Senate Committee

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 3 benefits, 0 costs, 0 mixed.

New tax savings for civil engineers

The law takes effect November 1, 2025, and provides credits for tax years 2026–2030. Qualified civil engineers can claim up to $5,000 yearly for no more than five years. They must start working or contracting in Oklahoma with a qualified employer on or after January 1, 2026. The employer’s main business must be civil engineering services under industry code 541330. Workers must have an ABET-accredited engineering degree from an accredited college or university, or an Oklahoma Professional Engineer license. They cannot have worked as a civil engineer in Oklahoma immediately before the new employment. The credit cannot lower tax owed below zero, but unused amounts can carry forward for five subsequent tax years.

Engineering employers get employee pay credits

The law takes effect November 1, 2025, and provides credits for tax years 2026–2030. Employers whose main business is civil engineering services under industry code 541330 receive credits on qualified employees’ pay. The credit covers 10% of pay for Oklahoma program graduates, or 5% for out-of-state program graduates. It applies during the first five years of employment, with a $12,500 yearly cap per employee. Eligible pay includes wages and contract payments reported on Form 1099, but excludes benefits, travel, meals, lodging, and expense reimbursements. Employees must start working or contracting in Oklahoma on or after January 1, 2026. They need an ABET-accredited engineering degree from an accredited college or university, or an Oklahoma Professional Engineer license. They cannot have worked as a civil engineer in Oklahoma immediately before joining the employer. The credit cannot lower the employer’s tax owed below zero.

Tuition tax breaks for engineering employers

The law takes effect November 1, 2025, and provides credits for tax years 2026–2030. Employers whose main business is civil engineering services under industry code 541330 receive a credit for qualifying tuition reimbursements. The credit covers 50% of tuition reimbursed during an employee’s first four years with the employer. Its yearly cap is 50% of average annual tuition for a qualified program at a public Oklahoma institution. Books, fees, room, and board do not count, and the credit cannot lower the employer’s tax owed below zero. The employee must start working or contracting in Oklahoma on or after January 1, 2026. They cannot have worked as a civil engineer in Oklahoma immediately before joining the employer. They must receive an ABET-accredited engineering degree from an accredited college or university within one year of starting employment.

Sponsors & Cosponsors

Sponsor

Nicole Miller
Republican • House

Cosponsors

Arturo Alonso Sandoval
Democratic • House
Nick Archer
Republican • House
Steve Bashore
Republican • House
Jared Deck
Democratic • House
Avery Frix
Republican • Senate
Erick Harris
Republican • House
John Haste
Republican • Senate
Brian Hill
Republican • House
Annie Menz
Democratic • House
Cyndi Munson
Democratic • House
John Pfeiffer
Republican • House

Roll Call Votes

All Roll Calls

Yes: 348 • No: 117

Senate vote • 5/29/2025

OVERRIDE

Yes: 34 • No: 11

House vote • 5/29/2025

OVERRIDE

Yes: 69 • No: 17

House vote • 5/22/2025

FOURTH READING

Yes: 63 • No: 22

Senate vote • 5/22/2025

FOURTH READING

Yes: 29 • No: 13

Senate vote • 5/8/2025

THIRD READING

Yes: 27 • No: 18

Senate vote • 4/23/2025

Committee vote: Appropriations

Yes: 22 • No: 3

Senate vote • 4/14/2025

Committee vote: Revenue & Taxation

Yes: 7 • No: 4

House vote • 3/11/2025

THIRD READING

Yes: 59 • No: 27

House vote • 2/25/2025

DO PASS

Yes: 30 • No: 2

House vote • 2/10/2025

DO PASS

Yes: 8 • No: 0

Actions Timeline

Filed with Secretary of State
5/29/2025House
Measure returned to House
5/29/2025Senate
Veto overridden: Ayes: 34 Nays: 11
5/29/2025Senate
To Senate
5/29/2025House
Veto overridden: Ayes: 69 Nays: 17
5/29/2025House
Vetoed 05/28/2025
5/28/2025House
Sent to Governor
5/22/2025House
Enrolled measure signed, returned to House
5/22/2025Senate
Enrolled, signed, to Senate
5/22/2025House
Referred for enrollment
5/22/2025House
Measure passed, to House: Ayes: 29 Nays: 13
5/22/2025Senate
CCR adopted, GCCA
5/22/2025Senate
CCR read, GCCA
5/22/2025Senate
To Senate
5/22/2025House
Fourth Reading, Measure passed: Ayes: 63 Nays: 22
5/22/2025House
Coauthored by Representative(s) Archer
5/22/2025House
CCR adopted
5/22/2025House
Enacting clause restored
5/21/2025House
Title restored
5/21/2025House
CCR submitted
5/21/2025House
Conference granted, GCCA
5/20/2025Senate
HC's named: GCCA
5/19/2025House
SA's rejected, conference requested, conferees to be named later
5/19/2025House
SA's received
5/12/2025House
Engrossed to House
5/12/2025Senate

Bill Text

Enrolled (final version)
5/22/2025
PDF
House Conference Committee Report
5/21/2025
PDF
Scheduled House CCR 1(A)
5/20/2025
PDF
Amended And Engrossed
5/12/2025
PDF
Floor (Senate)
4/24/2025
PDF
Senate Committee Report 2
4/23/2025
PDF
Senate Committee Report 1
4/14/2025
PDF
Engrossed
3/12/2025
PDF
Floor (House)
2/27/2025
PDF
House Committee Report
2/26/2025
PDF
House Committee Report
2/10/2025
PDF
Introduced
1/16/2025
PDF

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