OK HB2260

Creates three income tax credits for the civil engineering sector, effective for tax years 2026-2030, targeting employers in NAICS code 541330 (civil engineering services)

Employers may claim a credit equal to 50% of tuition reimbursed to qualified employees who graduated within one year of hire, available for the first four years of employment

Employers may claim a compensation credit of 10% for employees who graduated from Oklahoma institutions or 5% for out-of-state graduates, capped at $12,500 per employee annually for up to five years

Qualified civil engineers may claim a personal income tax credit of up to $5,000 per year for up to five years, with unused credits carrying forward for five subsequent tax years

Qualified employees must hold a degree from an ABET-accredited engineering program or be licensed as a Professional Engineer, and must not have been employed as a civil engineer in Oklahoma immediately prior to qualifying