Notwithstanding the provisions of Sections 2-301 and 2-303 of Title 40 of the Oklahoma Statutes, nothing shall be construed to prohibit the deduction of an amount from unemployment compensation, otherwise payable to an individual, to pay the withholding of federal or state individual income tax, if that individual elected to have such a deduction made and that deduction is made under a program approved by the United States Secretary of Labor. For the purposes of this section, if an individual elects to have this deduction taken from his or her weekly benefits, fifteen percent (15%) of the total benefit amount will be taken to pay federal withholding and three percent (3%) of the total benefit amount will be deducted to pay the state withholding, for a total deduction of eighteen percent (18%) of the weekly benefit amount. This section shall be effective for all benefit payments made after December 31, 1996.

Added by Laws 1995, c. 340, § 6, eff. January 1, 1997.