OK HB1092

Creates the "Oklahoma Trade School Tuition Tax Credit" allowing a tax credit up to $7,500 for tuition and fees paid to attend qualified trade or vocational schools in Oklahoma, effective for tax years beginning January 1, 2026

Qualified programs include Oklahoma-based trade schools offering training in HVAC, plumbing, automotive mechanics, electrical work, carpentry, welding, and construction

Taxpayers may claim the credit only once and must do so within 3 calendar years of receiving certification from the qualified program

Individuals who received postsecondary tuition scholarships from Oklahoma technology center schools are ineligible for the credit

Unused credit amounts may carry over to each of the following 3 taxable years, but cannot reduce tax liability below zero