Bill > SB343

This bill introduces a new tax credit for employees who are required to purchase specific workplace clothing for safety and job performance purposes. The bill defines "workplace clothing" broadly to include items like steel-toed boots, slip-resistant shoes, helmets, hard hats, protective eyewear, impact or weather-resistant clothing, insulating materials, high-visibility clothing, and gloves. Starting in the 2026 tax year, employees will be eligible for a tax credit equal to the cost of required workplace clothing, with a maximum credit of $100 per tax year. Importantly, if the credit amount exceeds the taxpayer's income tax liability, the excess amount will be refunded to the employee, making it a fully refundable credit. This legislation aims to provide financial relief to workers who must invest in specialized clothing or equipment as a condition of their employment, recognizing the out-of-pocket expenses some employees incur to meet workplace safety and performance requirements. The bill will become effective on November 1, 2025.

Budget and Finance

http://www.oklegislature.gov/BillInfo.aspx?Bill=sb343&Session=2600