/state-conformity / OK
Federal energy / EV credit conformity · OK
Oklahoma · OK
Federal conformity
How Oklahoma treats each federal credit
Oklahoma computes Oklahoma AGI from federal AGI under 68 O.S. §2353. Federal §25C / §25D / §30D / §25E reduce federal liability and the underlying expenses are reflected in FAGI; default-conforms with no specific decoupling identified for the energy / EV credit AGI flow-through. Specific decoupling not surveyed at deep level 2026-05-07.
Independent OK programs
State-level energy and EV credits
These programs survive federal termination — they apply independently of §25C / §25D / §30D / §25E.
Energy / residential
No state-level residential-energy income-tax credit identified at primary source.
Oklahoma also imposes an EV-charging excise tax of $0.03/kWh at public charging stations under HB 2234 (DRIVE Act, effective January 1, 2024) — this is a tax on charging, not a credit. No state individual income-tax credit for residential solar / heat pump identified at OK Tax Commission 2026-05-07.
EV / vehicle
- OK Credit for Investment in Qualified Clean-Burning Motor Vehicle Fuel Property (Form 567-A)
For OEM-installed qualified clean-burning property: lesser of 10% of vehicle cost or $1,500 per qualifying vehicle; separate tiers apply to converted vehicles, fueling equipment, and EV charging infrastructure under 68 O.S. §2357.22 (verify current tier and aggregate $20M annual program cap with OK Tax Commission)
tax-credit (one-time, vehicle / charging equipment) · expires Available through tax year 2028 (one-time credit per qualifying vehicle / property; 5-year carryforward; aggregate program cap of $20,000,000 per year for tax years beginning on or after January 1, 2020) · verified 2026-05-07
Amend-window decoder
Decode your OK situation
Open the decoder pre-filled to Oklahoma to see how the federal §25C / §25D / §30D / §25E rules and the §6511(a) amend window apply to your install or vehicle.
last verified2026-05-07·source:law.cornell.edu
Last verified · 2026-05-07 · 2026-05-07 sweep