Income tax credit; providing credit for the purchase of an e-bike. Effective date.

SB 51 creates a $200 one-time income tax credit for Oklahoma taxpayers who purchase an e-bike in tax years 2026 and later. The credit applies to qualifying e-bikes defined as two- or three-wheeled plug-in electric vehicles (excluding standing scooters) capable of exceeding 15 mph. If the credit amount exceeds a taxpayer's income tax liability, the excess is refunded. The bill takes effect November 1, 2025, and is codified in Oklahoma tax law. This directly affects residents purchasing eligible e-bikes, providing a financial incentive through the state tax system.