OK SB343

Defines "workplace clothing" as equipment required by employers for employee safety and protection, including boots, helmets, hard hats, protective eyewear, high-visibility clothing, and gloves.

Creates an income tax credit for employees required to wear workplace clothing, equal to the actual cost of required workplace clothing with a maximum of $100.00 per tax year, beginning in tax year 2026.

Makes the credit refundable, meaning if the credit exceeds the employee's tax liability under Section 2355 of Title 68, the excess amount shall be refunded to the taxpayer.

Becomes effective November 1, 2025.