Energy Efficient Residential Construction Tax Credit (Personal) (Oklahoma)

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Last modified on February 12, 2015.

Financial Incentive Program

Place Oklahoma

Name Energy Efficient Residential Construction Tax Credit (Personal)
Incentive Type Personal Tax Credit
Applicable Sector Construction, Residential
Eligible Technologies Building Insulation, Caulking/Weather-stripping, Central Air conditioners, Comprehensive Measures/Whole Building, Doors, Duct/Air sealing, Furnaces, Heat pumps, Roofs, Windows
Active Incentive Yes

Implementing Sector State/Territory
Energy Category Energy Efficiency Incentive Programs
Amount Amount of eligible expenditures

Carryover Provisions Can carry over unused credit for up to four years

Equipment Requirements Property must be less than 2,000 square feet.
Start Date 2005-11-01

Maximum Incentive 4,000

Program Administrator Oklahoma Tax Commission

Date added to DSIRE 2005-07-29
Last DSIRE Review 2012-07-03

References DSIRE[1]


Note: After a 2 year moratorium on all state tax credits, this credit may be claimed for tax year 2012 and subsequent tax years, for eligible expenditures on or after July 1, 2012.

Oklahoma allows a contractor who is the primary builder of an energy efficient home or manufactured home substantially completed after December 31, 2005 to claim an income tax credit beginning in tax year 2006. The home must be under 2,000 square feet. Improvements eligible for the credit include energy efficient heating and cooling systems, windows, doors, roofs and insulation to minimize heat loss and gain.

The contractor can take a tax credit for the amount of the eligible expenditures, not to exceed $2,000 for a home that is between 20% and 39% above the International Energy Conservation Code 2003 or $4,000 for a home that is 40% or above of the Code. In addition, the heating and cooling efficiencies must meet the minimum requirements established by the National Appliance Energy Conservation Act of 1987 and building envelope improvements must account for a certain percentage of the reduced annual heating and cooling energy consumption levels.

The contractor can carryover any unused portion of the tax credit for up to four subsequent years. As the result of a 2006 amendment, credits earned after August 25, 2006 are freely transferable to any taxpayer upon the filing of a transfer agreement.

Incentive Contact

Contact Name Carolyn Sullivan
Department Oklahoma Department of Commerce
Division State Energy Office
Address 900 North Stiles
Address 2 P.O. Box 26980
Place Oklahoma City, Oklahoma
Zip/Postal Code 73126-0980
Phone (405) 815-5347

Contact Name Information Specialist - OTC
Department Oklahoma Tax Commission

Address Post Office Box 26800

Place Oklahoma City, Oklahoma
Zip/Postal Code 73126-0800
Phone (405) 521-3160


Authorities (Please contact the if there are any file problems.)

Authority 1: 68 O.S. § 2357.46
Date Effective 2005-11-01
Date Enacted 06/08/2005 (amended 2006)

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"