Subject Index

Session Year:

Please click one of the options above to load the subjects in that category.

Showing List for: Taxation
Measure	Short Title	Last Action

HB1009	Revenue and taxation; sales tax exemption; veterans; effective date.	REC CR DP AP-FIN (H)

HB1131	Revenue and taxation; income tax; gambling losses; itemization; effective date.	REF TO APPR (S)

HB1293	Public finance; enacting the Allied Investments in Oklahoma Act of 2024; conditions for eligibility for tax credits; effective date; emergency.	REF TO FIN (S)

HB1333	Revenue and taxation; Senior Service Corps Act of 2023; income tax; Oklahoma adjusted gross income; exemption; school support services; wages; withholding tax; effective date.	REF TO ED (S)

HB1353	Revenue and taxation; manufacturing sales tax exemption; expanding definition; custom-order manufacturing; effective date.	REF TO APPR (S)

HB1362	Revenue and taxation; incentive payments; production expenditure amounts; effective date; emergency.	REF TO FIN (S)

HB1375	Revenue and taxation; income tax; Oklahoma taxable income; apportionment factors; elections; definitions; effective date.	GENERAL ORDER (S)

HB1442	Revenue and taxation; state licenses; providing for garnishment of wages; removing penalty for failure to pay licensing fees; effective date.	REC CR DP AP-NATUR (H)

HB1444	Revenue and taxation; sales tax; groceries; food items; effective date; emergency.	REF TO AP-FIN (H)

HB1447	Revenue and taxation; sales tax exemptions; nonprofit entity; STEM; effective date; emergency.	REF TO AP-FIN (H)

HB1453	Revenue and taxation; income tax credit; state and local sales tax rate differential; cell phones; trade-in or rebate amounts; effective date.	REF TO RULES (H)

HB1600	Digital asset mining; manufacturing tax exemption; creating certain exemption; effective date.	APPROVED BY GOV

HB1642	Revenue and taxation; Oklahoma Youth Entrepreneurs Promotion and Development Act of 2023; income tax; exemption; sole proprietor; minors; sales tax exemption; business license exemption; effective date.	REF TO AP-FIN (H)

HB1645	Revenue and taxation; income tax; taxable income; business entities; sales factor; effective date.	REF TO APPR (S)

HB1735	Revenue and taxation; sales tax exemption; nonprofit organization; effective date; emergency.	REF TO AP-FIN (H)

HB1788	Revenue and taxation; tax credit; pregnancy resource centers; effective date.	REF TO HEALTH (S)

HB1825	Revenue and taxation; property acquired for certain public purposes; county treasurer; ad valorem tax liability; requirements; time limit.	REF TO GENGOV (S)

HB1853	Motor vehicles; fee allowances for licensed operators; retention of taxes and fees; tax for transfer of vehicle ownership; emergency.	GENERAL ORDER (S)

HB1887	Revenue and taxation; sales tax exemption; nonprofit museum; effective date; emergency.	REF TO AP-FIN (H)

HB1906	Revenue and taxation; income tax information; tax benefits; disclosure; confidentiality; effective date.	REF TO AP-FIN (H)

HB1926	Revenue and taxation; ad valorem taxation; additional homestead exemption; effective date.	DIED IN CONFERENCE

HB1953	Revenue and taxation; income tax; income tax rates; effective date.	REF TO RULES (S)

HB1954	Revenue and taxation; income tax rates; effective date.	REF TO RULES (S)

HB1955	Revenue and taxation; sales tax; groceries; definitions; zero rate; local sales tax; effective date; emergency.	APPROVED BY GOV

HB1964	Revenue and taxation; medical research activities; income tax credit; vision services; effective date.	REF TO APPR (S)

HB1967	County sales tax; county vote; emergency medical services; county commissioners; limited purpose fund; effective date.	APPROVED BY GOV

HB1991	Revenue and taxation; income tax credit; apprenticeships; effective date.	REF TO AP-FIN (H)

HB2020	Revenue and taxation; income tax adjustments; retirement benefits; effective date.	REF TO APPR (S)

HB2021	Revenue and taxation; income tax; rates; brackets; effective date.	REF TO AP-FIN (H)

HB2025	Revenue and taxation; Oklahoma adjusted gross income; itemized deductions; effective date.	GENERAL ORDER (H)

HB2027	Revenue and taxation; sales tax exemption; hearing aids; effective date; emergency.	REF TO FIN (S)

HB2028	Revenue and taxation; income tax; standard deduction; Internal Revenue Code of 1986, as amended; effective date.	REF TO RULES (H)

HB2032	Revenue and taxation; Oklahoma Property Tax Relief Act of 2023; effective date.	REF TO RULES (H)

HB2033	Revenue and taxation; sales tax exemptions; custom manufacturing; effective date.	REC CR DP AP-FIN (H)

HB2086	Revenue and taxation; sales tax; groceries; duration of exemption; local sales taxes; effective date; emergency.	REF TO RULES (H)

HB2087	Revenue and taxation; income tax rates; revenue conditions; rate reduction; computation of revenue; procedures; effective date.	REF TO RULES (H)

HB2098	Revenue and taxation; Oklahoma taxable income and adjusted gross income; deduction; sale proceeds; real estate transactions; limitations; effective date.	REF TO FIN (S)

HB2101	Revenue and taxation; Oklahoma adjusted gross income and taxable income; Section 280E of Internal Revenue Code; effective date.	REF TO AP-FIN (H)

HB2122	Revenue and taxation; sales tax exemption; menstrual hygiene products; effective date; emergency.	REF TO AP-FIN (H)

HB2138	Revenue and taxation; income tax exemption; qualifying employment; effective date.	REC CR DP AP-FIN (H)

HB2234	Revenue and taxation; sales tax; sales for resale; procedures.	REF TO APPR (S)

HB2285	Revenue and taxation; income tax rates; revenue determinations; State Board of Equalization; comparisons; rate reductions; standard deductions; effective date.	GENERAL ORDER (S)

HB2292	Revenue and taxation; income tax credit; meat processing; definitions; credit amount; refundability; carryover; effective date.	REF TO FIN (S)

HB2295	Motor vehicles; revenue apportionment; cap amount; effective date; emergency.	REF TO RULES (H)

HB2316	Revenue and taxation; sales tax; definitions; occasional sales; effective date; emergency.	REF TO APPR (S)

HB2317	Revenue and taxation; sales tax; rolling stock; effective date.	REF TO FIN (S)

HB2318	Schools; Equal Opportunity Education Scholarship Act; foundations; tax credits; emergency.	REF TO APPR (S)

HB2349	Revenue and taxation; alcohol excise tax; spirits; effective date.	FAILED IN COMMITTEE (S)

HB2350	Revenue and taxation; expanding definition; defining terms; effective date.	REF TO APPR (S)

HB2451	Revenue and taxation; income tax credit; qualified employer child care expense; definitions; carryover; fiscal year cap; child care workers; income tax credit; refundability; sunset; effective date.	REF TO APPR (S)

HB2457	Workforce development; Oklahoma NextGen Employee Development Program; findings; definitions; Department of Commerce; Oklahoma Tax Commission; workforce training; payments; wages; NextGen Employee Development Program Revolving Fund; effective date; emergency.	GENERAL ORDER (S)

HB2508	Revenue and taxation; income tax; apportionment; County Community Safety Investment Fund; Rural Economic Action Plan; Rural Economic Action Plan Supplemental Revenue Revolving Fund; effective date; emergency.	REF TO RULES (H)

HB2549	Revenue and taxation; Oklahoma Revenue and Taxation Structure Analysis Act of 2023; effective date.	REF TO RULES (H)

HB2620	Revenue and taxation; income tax rates; standard deductions; effective date.	REF TO RULES (H)

HB2693	Revenue and taxation; franchise tax; rate reduction; effective date; emergency.	REF TO AP-FIN (H)

HB2695	Revenue and taxation; franchise tax; effective date.	REF TO APPR (S)

HB2697	Revenue and taxation; income tax; rates; brackets; effective date.	REF TO APPR (S)

HB2699	Revenue and taxation; Oklahoma Flat Income Tax Rate Study Act of 2023; effective date.	REF TO AP-FIN (H)

HB2707	Revenue and taxation; Oklahoma Income Tax Review and Amendments Act of 2023; effective date.	REF TO RULES (H)

HB2742	Revenue and taxation; ad valorem tax; sale process; sheriffs; notice; publication; sale expenses; void sales; purchasers; effective date.	CONF GRANTED/SC'S (S)

HB2745	Revenue and taxation; income tax; taxable income; deduction; wages; qualifying employers; qualifying employees; effective date.	REF TO APPROP (H)

HB2751	Motor vehicles; removing certain apportionment limits; deleting requirements that certain excess funds be deposited; effective date.	REC CR DP AP-TRANS (H)

HB2769	Revenue and taxation; earned income tax credit; effective date.	REF TO AP-FIN (H)

HB2948	Revenue and taxation; income tax; corporations; deductions; effective date.	REF TO RULES (S)

HB2949	Revenue and taxation; income tax rates for individuals and other entities; modifying tax rate; reduction; tax collections; further reductions using prescribed formula; effective dates.	REF TO RULES (S)

HB2950	Revenue and taxation; income tax rates for individuals and other entities; modifying rate for designated tax year; reductions; tax collections; effective date.	REF TO RULES (S)

HB2951	Revenue and taxation; individual income tax; tax rates; effective date.	REF TO RULES (H)

HB2952	Revenue and taxation; individual income tax; tax rates; effective date.	REF TO RULES (H)

HB2973	Excise tax; modifying excluded transfers; effective date.	CONF GRANTED/GCCA (S)

HB2977	Revenue and taxation; sales tax exemptions; effective date; emergency.	REC CR DP AP-FIN (H)

HB2980	Revenue and taxation; sales tax exemptions; governmental and nonprofit entities; homeless shelters; effective date; emergency.	REF TO AP-FIN (H)

HB2984	Revenue and taxation; Oklahoma Revenue and Taxation Act of 2024; effective date.	REF TO RULES (H)

HB2988	Revenue and taxation; sales tax; disabled veterans; emergency.	REF TO VET (S)

HB3027	Legal tender; gold and silver; specie; tax; regulation; contract; attorney general; Oklahoma court; debts; effective date.	REF TO FIN (S)

HB3028	Revenue and taxation; additional homestead exemption; definition; gross household income; effective date.	GENERAL ORDER (S)

HB3031	Revenue and taxation; motor fuel tax; Oklahoma ambulance districts; effective date.	APPROVED BY GOV

HB3051	Revenue and taxation; clean-burning motor vehicles; tax credits; fiscal year caps; effective date.	APPROVED BY GOV

HB3052	Revenue and taxation; definition; exemption; effective date; emergency.	REF TO AP-FIN (H)

HB3054	Gross production tax; ad valorem taxation exemptions; flowlines; gathering lines; effective date.	GENERAL ORDER (H)

HB3055	Revenue and taxation; Level Playing Field Quality Jobs Incentive Act; five-year incentive payment to qualified establishments; fund; rules; penalty; report; effective date; emergency.	REF TO AP-FIN (H)

HB3058	Revenue and taxation; individual income tax; rates; effective date.	REF TO AP-FIN (H)

HB3078	Revenue and taxation; motor vehicle excise tax; sales tax; motor vehicles; effective date; emergency.	REF TO RULES (H)

HB3083	Revenue and taxation; motor vehicle excise tax; sales tax; emergency.	REF TO AP-FIN (H)

HB3085	Fireworks; prohibition of certain fireworks; explosive devices; certain exception for sale and use of skyrockets with sticks; effective date.	APPROVED BY GOV

HB3103	Revenue and taxation; sales tax exemption; nonprofit entities; limitation on gross revenues; exception for alcohol and tobacco; effective date; emergency.	REF TO AP-FIN (H)

HB3116	Revenue and taxation; Large-scale Economic Activity and Development Act of 2022; repealer; effective date; emergency.	REF TO AP-FIN (H)

HB3154	Revenue and taxation; motor fuel tax; Oklahoma ambulance districts; effective date.	REF TO RULES (H)

HB3176	Firearms; directing the Department of Public Safety to provide free firearm locks to Oklahoma residents; codification; effective date.	REC CR DPCS AP-PSFTY (H)

HB3185	Vehicle excise tax; value of vehicle; effective date; emergency.	REF TO AP-FIN (H)

HB3197	Revenue and taxation; Vision Care and Research Tax Credit Act of 2024; income tax credit; vision services; donations; carryover; effective date.	REF TO HEALTH (S)

HB3233	Revenue and taxation; sales tax; tourism gross receipts tax; use tax; apportionments; effective date; emergency.	REC CR DP AP-FIN (H)

HB3240	County assessors; permanent records and records maintenance; prescribing duty of submission of certain data to the State Data Center; effective date.	APPROVED BY GOV

HB3241	Sales and use tax; apportionments; removing certain limitations; effective date; emergency.	REF TO RULES (H)

HB3243	Revenue and taxation; affordable housing tax credit; annual cap; nonrefundable; effective date.	REF TO AP-FIN (H)

HB3269	Schools; Oklahoma Parental Choice Tax Credit Act; directing Oklahoma Tax Commission to prorate certain credits; effective date.	REF TO AP-FIN (H)

HB3287	Revenue and taxation; ad valorem taxation; manufactured homes; listing; effective date.	REF TO APPROP (H)

HB3289	Revenue and taxation; clean burning motor vehicles; tax credits; fiscal year caps; effective date.	REF TO APPROP (H)

HB3290	Revenue and taxation; Oklahoma Revenue and Tax Policy Act of 2024; effective date.	REF TO RULES (H)

HB3308	Revenue and taxation; vehicle excise tax; veteran; effective date; emergency	REF TO AP-FIN (H)

HB3314	Revenue and taxation; vehicle excise tax; value; bill of sale; report; effective date.	REC CR DP AP-FIN (H)

HB3343	Revenue and taxation; documentary stamp tax; refunds; effective date; emergency.	GENERAL ORDER (S)

HB3344	Revenue and taxation; sales tax exemptions; Oklahoma State University Medical Authority and Trust; Oklahoma State University Veterinary Medicine Authority and Trust; effective date; emergency.	REC CR DP AP-FIN (H)

HB3346	Revenue and taxation; revocation of sales tax permit with respect to certain places of business based upon cessation of business activity; effective date; emergency.	APPROVED BY GOV

HB3351	Medical preceptorship training; providing income tax credit; revolving fund; license fee; emergency.	APPROVED BY GOV

HB3352	Alcoholic beverages; bond; exemption; effective date.	APPROVED BY GOV

HB3387	Schools; Oklahoma Parental Choice Tax Credit Act; exempting certain eligible taxpayers from providing additional income verification; effective date; emergency.	GENERAL ORDER (H)

HB3388	Income tax credits: prohibiting claims for deduction from certain tax credit; providing exemption for certain tax credits received; parental choice tax credits, modifying income limitations; allowing certain credit to qualifying students; establishing credit amount for certain private schools; emergency.	APPROVED BY GOV

HB3389	Ad valorem tax; application for military service disability homestead exemption prior to purchase of real property; effective date.	GENERAL ORDER (S)

HB3396	Revenue and taxation; Oklahoma taxable income and adjusted gross income; Oklahoma Parental Choice Tax Credit; refunded amounts; exemption; effective date.	GENERAL ORDER (H)

HB3400	Revenue and taxation; Child Care Expenditure Tax Credit Policy Act of 2024; effective date.	REF TO RULES (H)

HB3401	Revenue and taxation; Property Tax Relief Act of 2024; effective date.	REF TO RULES (H)

HB3402	Revenue and taxation; payments to persons who filed tax returns in certain years; effective date.	REF TO FIN (S)

HB3419	Revenue and taxation; Oklahoma Revenue and Taxation Act of 2024; effective date.	REF TO RULES (H)

HB3420	Revenue and taxation; Oklahoma Revenue and Taxation Policy Act of 2024; effective date.	REF TO RULES (H)

HB3426	Revenue and taxation; transportation space vehicle; income tax credit; tax years; eligibility; effective date.	GENERAL ORDER (S)

HB3427	Sales tax; providing exemptions for firearm and gun safety devices; effective date.	GENERAL ORDER (S)

HB3429	Revenue and taxation; sales tax; exemptions; rifle ammunition; deer gun hunting season; effective date.	REF TO FIN (S)

HB3431	Revenue and taxation; Oklahoma Revenue and Taxation Act of 2024; effective date.	REF TO RULES (H)

HB3432	Revenue and taxation; Oklahoma Revenue and Taxation Amendment Act of 2024; effective date.	REF TO RULES (H)

HB3433	Revenue and taxation; Oklahoma Revenue and Taxation Policy Act of 2024; effective date.	REF TO RULES (H)

HB3458	Revenue and taxation; confidentiality; district attorneys; Attorney General; Oklahoma Medical Marijuana Authority; emergency.	APPROVED BY GOV

HB3463	Revenue and taxation; sales tax; exemptions; motor vehicles; disabled veterans; effective date; emergency	REC CR DP AP-FIN (H)

HB3494	Revenue and taxation; Oklahoma Revenue and Tax Act of 2024; effective date	REF TO RULES (H)

HB3495	Revenue and taxation; Oklahoma Revenue and Taxation Reform Act of 2024; effective date.	REF TO RULES (H)

HB3504	Revenue and taxation; Oklahoma Feral Hog Trapping Tax Credit Act; definitions; income tax credit; feral hog trapping equipment; carryover; effective date.	REF TO FIN (S)

HB3506	Revenue and taxation; Oklahoma taxable income and adjusted gross income; retirement income; effective date.	REF TO AP-FIN (H)

HB3537	Revenue and taxation; Oklahoma Disabled Veteran Tax Policy Amendments Act of 2024; effective date.	REF TO RULES (H)

HB3559	Revenue and taxation; Pass-Through Entity Tax Act; election; income tax returns; effective date.	APPROVED BY GOV

HB3608	Revenue and taxation; Oklahoma Revenue and Taxation Act of 2024; effective date.	REF TO RULES (H)

HB3609	Revenue and taxation; Oklahoma Revenue and Taxation Reform Act of 2024; effective date.	REF TO RULES (H)

HB3670	Revenue and taxation; income tax credit; civil engineering; effective date.	MEASURE FAILED (S)

HB3674	Revenue and taxation; individual income tax; rates; State Board of Equalization; revenue computations; reductions; threshold tax rate; further reductions; effective date.	REC CR DP AP-FIN (H)

HB3685	Revenue and taxation; Oklahoma Taxpayer Relief Act of 2024; effective date.	REF TO RULES (H)

HB3738	Sales tax; agriculture exemption; modifying definition; defining terms; effective date.	CONF GRANTED/GCCA (S)

HB3741	Revenue and taxation; ad valorem taxation; definitions; classification; managed timber; effective date.	REF TO AP-FIN (H)

HB3748	Revenue and taxation; unmanufactured farm products; ad valorem tax; effective date.	REC CR DP AP-FIN (H)

HB3768	Delinquent taxes; resale property fund; operating expenses; county treasurer's office; effective date.	APPROVED BY GOV

HB3806	Revenue and taxation; income tax credit; Oklahoma National Guard; assigned home station; effective date.	REC CR DP AP-GOV (H)

HB3811	Revenue and taxation; property tax; income tax credit; gross household income; effective date.	GENERAL ORDER (H)

HB3816	Revenue and taxation; ad valorem taxation; additional homestead exemption; fair cash value limitation; effective date.	REF TO RULES (H)

HB3830	Revenue and taxation; Oklahoma Revenue and Taxation Act of 2024; effective date.	REF TO RULES (H)

HB3854	Revenue and taxation; creating investment rebate program; application; Department of Commerce; claims and payments; creating the Water Infrastructure for Economic Development Fund; emergency.	CCR SUBMITTED (H)

HB3855	Revenue and taxation; Oklahoma Revenue and Taxation Act of 2024; effective date.	REF TO RULES (H)

HB3868	Revenue and taxation; Oklahoma Revenue and Taxation Act of 2024; effective date.	REF TO RULES (H)

HB3899	Revenue and taxation; income tax credit; negative carbon dioxide emissions; vehicles; trucks; effective date.	REF TO AP-FIN (H)

HB3911	Revenue and taxation; Oklahoma Parental Choice Tax Credit Act; credit amounts; cap amounts; school years; priority; procedures; allocation; exemption; emergency.	REF TO RULES (H)

HB3912	Revenue and taxation; sales tax; exemptions; hearing aids; effective date; emergency.	REF TO HEALTH (S)

HB3928	Revenue and taxation; Oklahoma Electric Vehicle Tax Policy Act of 2024; effective date.	REF TO RULES (H)

HB3929	Revenue and taxation; Local Music Incentive Act of 2024; incentive payments; eligibility; application procedures; revolving fund; effective date; emergency.	REF TO AP-FIN (H)

HB3933	Revenue and taxation; ad valorem tax; delinquency; tax sales; exemption; fair cash value; effective date; emergency.	APPROVED BY GOV

HB3944	Oklahoma Parental Choice Tax Credit Act; requiring certain taxpayers and private schools to submit an annual report to the Oklahoma Tax Commission; effective date.	REF TO AP-EDU (H)

HB3945	Oklahoma Parental Choice Tax Credit Program; prohibiting private schools from requiring a parent or guardian to participate in program; effective date; emergency.	REF TO AP-EDU (H)

HB3959	Rebate payments; creating the Oklahoma Five Major Sports Leagues Rebate Program Act; providing rebate payments for certain establishments; prescribing requirements for qualification of payments; providing transfer of certain monies to the Oklahoma Quick Action Closing Fund; prescribing procedures; effective date.	APPROVED BY GOV

HB3961	Ad valorem tax; defining terms; providing assessment percentage ratio for certain property; effective date.	CONF GRANTED/SC'S (S)

HB3964	Television episodic film production incentives; revolving fund; fund use; fund issuance; emergency.	GENERAL ORDER (S)

HB3969	Revenue and taxation; Oklahoma Ad Valorem Tax Relief Act of 2024; effective date.	REF TO RULES (H)

HB3971	Vapor products; vapor product manufacturer attestation, material change, directory of manufacturers and products and unlawful acts; Attorney General; attestation; reports; material change; fines; violations; criminal penalties; tobacco products tax enforcement unit and annual report; vapor products; purchase regulations; definitions; untaxed merchandise, bond, and penalties; tobacco products; trucks and vehicles; Tax Commission licenses and fees; tobacco product distributors and retailers, required record-keeping, sellers; effective date.	GENERAL ORDER (H)

HB3974	Education scholarships; Oklahoma Equal Opportunity Education Scholarship Act; definitions; effective date.	FAILED IN COMMITTEE (S)

HB3986	Housing incentives; Oklahoma Affordable Housing Tax Credit Act of 2024; effective date.	REF TO RULES (H)

HB3987	Revenue and taxation; Oklahoma Sales Tax Relief Act of 2024; effective date.	REF TO APPROP (H)

HB3990	Revenue and taxation; Oklahoma Gun Safe Tax Incentive Act of 2024; effective date.	REF TO RULES (H)

HB3993	Revenue and taxation; Oklahoma Revenue and Taxation Act of 2024; effective date.	REF TO RULES (H)

HB3994	Revenue and taxation; Oklahoma Adoptive Parents Tax Relief Act of 2024; effective date.	REF TO RULES (H)

HB4000	Digital asset mining; manufacturing; exemptions; commercial mining of digital assets; effective date.	REF TO BUS (S)

HB4018	Revenue and taxation; affordable housing tax credits; reallocation; effective date.	APPROVED BY GOV

HB4038	Revenue and taxation; income tax credit; manufacturing employer and employee; effective date.	REF TO FIN (S)

HB4044	Revenue and taxation; voluntary disclosure; compliance with certain tax laws; waiver of penalty and interest; procedures; appointed or elected official; effective date.	GENERAL ORDER (S)

HB4056	Revenue and taxation; Oklahoma Property Tax Payment Plan Act of 2024; effective date.	REF TO RULES (H)

HB4061	Heated tobacco products; taxes on cigarettes and tobacco products; definitions; clarifying taxability of products; levy; effective date.	GENERAL ORDER (H)

HB4062	Revenue and taxation; tax credits; loan guarantee program fees; effective date.	APPROVED BY GOV

HB4070	County economic development; creating the Rural County Economic Development Act of 2024; County Economic Development Organization; county-option sales tax levy; effective date.	GENERAL ORDER (S)

HB4072	Revenue and taxation; income tax credit; aerospace industry; effective date.	APPROVED BY GOV

HB4075	Revenue and taxation; Oklahoma Finance Act of 2024; effective date.	REF TO RULES (H)

HB4081	Revenue and taxation; Oklahoma Rebate Pass Through Act of 2024; effective date.	REF TO RULES (H)

HB4092	Revenue and taxation; banks; credit unions; deductions; agriculture loans; effective date.	REF TO FIN (S)

HB4108	Revenue and taxation; Farm and Ranch Equipment Property Tax Reform Act of 2024; effective date.	REF TO RULES (H)

HB4110	Revenue and taxation; Oklahoma Revenue and Taxation Reform Act of 2024; effective date.	REF TO RULES (H)

HB4111	Revenue and taxation; Oklahoma Revenue and Tax Act of 2024; effective date.	REF TO RULES (H)

HB4126	Revenue and taxation; sales tax; exemptions; drugs; diapers and baby wipes; feminine hygiene products; baby bottles; breast milk pumping products; maternity clothing; postpartum care products; effective date.	REF TO AP-FIN (H)

HB4138	Revenue and taxation; E-Cigarette Tax Policy Act of 2024; effective date.	REF TO RULES (H)

HB4147	Revenue and taxation; income tax credit; childcare; employer; qualified childcare worker; effective date.	CONF GRANTED/GCCA (S)

HB4150	Debtor and creditor; exemptions; distributions; effective date.	APPROVED BY GOV

HJR1019	Oklahoma Constitution; ad valorem; senior fair cash value limit; ballot title; filing.	GENERAL ORDER (H)

HJR1025	Oklahoma Constitution; ad valorem taxation; homesteads; age; income; ballot title; filing.	REF TO RULES (S)

HJR1042	Oklahoma Constitution; ad valorem tax; homesteads; seniors; valuation; ballot title; filing.	REF TO RULES (H)

HJR1049	Oklahoma Constitution; millage levies; school districts; ballot title; filing.	REF TO RULES (H)

HJR1052	Oklahoma Constitution; Oklahoma Property Tax Relief Policy Act of 2024; ballot title; filing.	REF TO RULES (H)

HJR1059	Approving certain proposed permanent rules of state agencies; disapproving certain rules; distribution.	GENERAL ORDER (H)

SB1063	Income tax; providing credit for providing certain child care services. Effective date.	DIED IN CONFERENCE

SB1068	Sales tax; providing exemption for certain custom order manufacturers. Effective date.	HA'S REJ, CONF REQ (S)

SB1071	Income tax; providing tax credit for purchase of firearm safety device. Effective date.	CCR READ (S)

SB1083	Income tax credit; providing credit for school choice expenditures and home school expenditures. Effective date.	REF TO RULES (S)

SB113	Sales tax exemption; deleting manufacturer exemption for certain construction materials. Effective date.	REF TO AP-FIN (H)

SB1215	Sales tax; eliminating certain deadline for qualification for veterans sales tax exemption. Emergency.	APPROVED BY GOV

SB1228	Taxation; directing State Board of Equalization to make certain certification; reduction of income tax rate upon certain certification. Emergency.	REF TO RULES (S)

SB1237	Aircraft excise tax; eliminating tax for certain years; modifying sales tax exemption for sales of aircraft. Effective date.	REF TO FIN (S)

SB1240	Tax procedure; modifying rate of interest on certain delinquent tax payments. Effective date.	REF TO FIN (S)

SB1241	Sales and use tax; modifying exemption on sales of motor vehicles. Effective date.	REF TO RULES (S)

SB1242	Sales and use tax; allowing deduction of value on personal sale of previous vehicle from value of newly purchased vehicle for purposes of calculating sales and use tax. Effective date.	GENERAL ORDER (S)

SB1244	Sales tax; modifying qualification for certain exemption. Effective date.	GENERAL ORDER (S)

SB1245	Income tax; providing exemption to limit on itemized deduction for wagering losses; retroactivity. Effective date.	REF TO FIN (S)

SB1246	Taxation; modifying rate of certain cigarette and tobacco taxes. Effective date.	REF TO FIN (S)

SB1248	Sales and use tax; modifying exemption on sale of motor vehicles. Effective date.	REF TO RULES (S)

SB1249	Income tax; eliminating limit on itemized deductions for certain tax years. Effective date.	REF TO RULES (S)

SB1250	Income tax; modifying rate for certain tax years. Effective date.	REF TO RULES (S)

SB1251	Income tax; modifying income limit to qualify for property tax relief credit. Effective date.	REF TO FIN (S)

SB1259	Sales tax exemption; modifying period that rebates for purchases of qualifying broadband equipment can be made; adding reporting deadlines.	APPROVED BY GOV

SB1262	Income tax credit; eliminating limitation on fees paid that are eligible for the credit against privilege tax. Effective date.	REF TO APPROP (H)

SB1263	Income tax; modifying rate for certain tax years. Effective date. Emergency.	REF TO RULES (S)

SB1266	Economic Incentives; expanding requirements; defining term. Effective date.	REF TO BUS (S)

SB1267	Quality Jobs Program; requiring certain paid leave to qualify for incentive payments. Effective date.	REF TO BUS (S)

SB1283	Sales tax code; state grocery tax exemption; modifying definitions; local sales and use taxes; differential tax dates. Effective date.	APPROVED BY GOV

SB1289	Uniform tax procedure; eliminating fee from Oklahoma Tax Commission to Oklahoma Medical Marijuana Authority for collection; authorizing Commission to retain portion of certain tax collection. Effective date. Emergency.	GENERAL ORDER (S)

SB1297	Ad valorem tax; decreasing the time period for unpaid property tax before property is sold for the payment of the tax. Effective date.	REF TO FIN (S)

SB1298	Income Tax; modifying the personal income tax rate and the standard deduction amount. Effective date. Emergency.	REF TO RULES (S)

SB1299	Income tax credit; making certain railroad expenditures refundable for certain tax years; adding reporting requirements. Effective date.	REF TO FIN (S)

SB1300	Sales tax; expanding certain exemption to be included in certain industries. Effective date.	REF TO FIN (S)

SB1348	Income tax; eliminating limitation on itemization of wagering losses. Effective date.	REF TO FIN (S)

SB1349	Commerce; apportioning funds to Department of Commerce to be transferred to provide funding for a fire department. Effective date. Emergency.	REF TO BUS (S)

SB1350	Parental choice tax credit; prohibiting use of tax credit to offset liabilities; exempting credit from taxable income. Emergency.	REF TO FIN (S)

SB1381	Student assessments; directing assessments be administered to students who attend certain private schools and for whom certain tax credit was claimed. Effective date. Emergency.	REF TO ED (S)

SB1401	Income tax; modifying eligibility for income tax credit; modifying projects allowed for qualified initial infrastructure expenditures. Effective date.	APPROVED BY GOV

SB1404	Income tax credit; providing credit to landlords for rental of dwellings to hard to house people; providing procedures; defining terms; prohibiting refundability of credit; authorizing carry forward of credit. Effective date.	REF TO BUS (S)

SB1405	Income tax credit; adding contributions to higher education institutions for eligibility for tax credit pursuant to the Oklahoma Equal Opportunity Education Scholarship Act; providing procedures. Effective date.	REF TO ED (S)

SB1410	Sales tax; providing sales tax exemption for purchase of ammunition. Effective date.	REF TO FIN (S)

SB1411	Income tax credit; providing tax credit for certain air traffic controller instructors. Effective date.	REF TO FIN (S)

SB1413	Tax procedure; adding persons who may waive tax penalties other than the Tax Commission. Effective date.	REF TO FIN (S)

SB1415	Tax procedure; creating the First Time Abatement Program; authorizing waiver of penalty and interest due on tax returns for eligible taxpayers; specifying eligibility; limiting waiver amount. Effective date.	GENERAL ORDER (H)

SB1426	Income tax credit; extending time for claiming tax credit for construction of energy efficient property. Requiring property to be completed in same year as credit is claimed. Effective date.	REF TO FIN (S)

SB1438	Fees; authorizing rental fee on heavy equipment rentals; exempting fee from sales tax; stating purpose of fee. Effective date.	SEC OF STATE

SB1445	Sales tax exemption; providing exemption for OSU Medical Authority and Trust and OSU Veterinary Authority and Trust to extend to entities entered into public contracts. Effective date. Emergency.	APPROVED BY GOV

SB1446	Income tax credit; authorizing credit for individuals who conduct a preceptorship rotation. Effective date.	REF TO FIN (S)

SB1451	Income tax credit; providing for tax credit for percentage of court costs paid by residents with certain adjusted gross incomes. Effective date.	GENERAL ORDER (S)

SB1452	Income tax; authorizing an income tax credit for employers that provide employee paid leave for volunteering for poll work. Effective date.	APPROVED BY GOV

SB1454	Income tax; exempting employers with fewer than fifty employees from income tax. Effective date.	REF TO FIN (S)

SB1476	Sales tax; exempting sales tax on purchase of gun safes and guns safety devices. Effective date.	GENERAL ORDER (S)

SB1477	Income tax; modifying various procedures for parental choice tax credits; disallowing credit to be used for certain tax offsets; exempting credit from taxable income. Emergency.	HA'S READ (S)

SB1482	Income tax credit; providing rebate tax credit upon certain revenue growth certification by State Board of Equalization. Effective date.	REF TO RULES (S)

SB1483	Sales tax; defining terms; eliminating sales tax on certain items. Effective date.	REF TO FIN (S)

SB1484	Sales tax; authorizing sales tax exemption for first responders who have been granted a disability retirement from the state retirement systems; specifying amount. Effective date.	REF TO FIN (S)

SB1485	Long-term care; requiring certain liability insurance coverage; providing income tax credit for certain premiums.	REF TO HEALTH (S)

SB1490	Income tax; modifying definition; clarifying time period for claiming an income tax credit for a qualified employee in the aerospace sector. Effective date.	IN CONFERENCE

SB1494	Sales tax; modifying exemption eligibility requirements for qualified aircraft maintenance or manufacturing facilities. Effective date.	GENERAL ORDER (S)

SB1495	Taxpayer information; requiring the Oklahoma Tax Commission to publish a web-based application for utilization by taxpayers to determine where tax dollars are spent. Effective date.	GENERAL ORDER (S)

SB1496	Income tax; providing an income tax credit for eligible expenses incurred for a child care business; defining expenses; providing credit amount; authorizing carry forward of credit. Effective date.	REF TO FIN (S)

SB1497	Income tax; modifying income tax credit for donations to certain research institutes. Effective date.	HA'S READ (S)

SB1498	Income tax; adjusting income tax credit for donations to a certain research institute. Effective date.	REF TO AP-FIN (H)

SB1499	Sales tax: creating the Feminine Hygiene Program; providing grants to local health departments; creating revolving fund; providing sales tax exemption to certain entities for purchase of hygiene products. Effective date.	REF TO HEALTH (S)

SB1500	Income tax; excluding certain compensation to certain nonresidents. Effective date.	REF TO FIN (S)

SB1501	Income tax credit; creating the Oklahoma Geothermal Investment Affordability Act. Effective date.	GENERAL ORDER (S)

SB1502	Sales tax; extending sales tax exemption to contractors in connection to performance of a contract with a tax exempt entity. Effective date.	HA'S READ (S)

SB1503	Income tax; providing income tax credit for purchase of firearm safety device; specifying amount; prohibiting refundability; authorizing carry forward; limiting claims. Effective date.	REF TO FIN (S)

SB1504	Income tax; income tax credit for preceptorship rotation; creating and specifying sources of funds; providing for transfer of monies to Oklahoma Tax Commission; authorizing administrative expenditures. Effective date. Emergency.	GENERAL ORDER (H)

SB1507	Specie; providing for use of tender; exemption from certain tax. Effective date.	REF TO FIN (S)

SB1508	Income tax; allowing income tax deduction for gains related to sale of gold and silver. Effective date.	REF TO FIN (S)

SB2006	Zero-emission facilities; requiring facilities that generate electricity by zero-emissions and receive a tax credit to provide annual report to lessee landowners; providing contents of report. Effective date.	FAILED IN COMMITTEE (S)

SB2007	Ad valorem tax; authorizing additional exemption for households with dependents that are home schooled. Effective date.	REF TO ED (S)

SB2010	Incentives; repealing incentives provided or created pursuant to the Local Development Act. Allowing for continuance until maturity or expiration date for incentives prior to repeal date. Effective date.	REF TO FIN (S)

SB2012	Ad valorem tax; exempting commercial property of a nonprofit development organization from property tax. Effective date.	GENERAL ORDER (S)

SB2013	Incentive Evaluation Commission; repealing the Incentive Evaluation Act. Effective date. Emergency.	REF TO FIN (S)

SB2014	Income tax; requiring the addition to Oklahoma taxable and adjusted gross income the loss or deduction allowed by certain federal law. Effective date.	REF TO FIN (S)

SB2023	Oklahoma Tax Commission; adding expenditure to be paid from Office of Management and Enterprise Services Joint Computer Enhancement Fund. Effective date. Emergency.	APPROVED BY GOV

SB2025	Gross production tax; authorizing producer to pay tax on unsold oil; requiring notification and report. Effective date.	APPROVED BY GOV

SB2026	Ad valorem tax; providing property tax credit for certain expenses or reduction in fair cash value of property resulting from certain nuisances. Effective date.	REF TO FIN (S)

SB2027	Tobacco Products Tax Enforcement Unit; requiring attendance by Oklahoma Tax Commission representative at certain meetings. Effective date.	GENERAL ORDER (S)

SB2028	Sales tax exemption; including certain game animals as an agricultural product for purpose of a sales tax exemption. Effective date.	FAILED IN COMMITTEE (S)

SB2029	Oklahoma Tax Commission; expanding authority for designating peace officer; requiring certification. Effective date.	APPROVED BY GOV

SB2031	Income tax; modifying income tax rate. Effective date.	REF TO RULES (S)

SB2037	Sales tax rebate; creating the Grocery Tax Relief Rebate Act. Effective date.	REF TO RULES (S)

SB207	Income tax incentives; limiting certain credit and exemption to certain tax years. Effective date.	REF TO FIN (S)

SB210	Income tax; credits; North American Industry Classification System; formula. Effective date.	CONFEREES DISAGREE (S)

SB305	Income tax credit; limiting certain credit for investment in depreciable property to certain years. Effective date.	REF TO FIN (S)

SB306	Income tax credit; providing credit for the purchase of an e-bike. Effective date.	REF TO FIN (S)

SB307	Income tax; modifying calculation of the Oklahoma earned income tax credit. Effective date.	REF TO FIN (S)

SB310	Sales tax; modifying period and eligibility of exemption for certain museums. Effective date.	GENERAL ORDER (S)

SB312	Income tax; providing credit for certain renters. Effective date.	REF TO FIN (S)

SB313	Sales tax; providing exemption for certain air and space museums. Effective date.	REF TO APPR (S)

SB315	Income tax credit; limiting certain credit for investment in depreciable property to certain years. Effective date.	GENERAL ORDER (S)

SB318	Sale tax; modifying certain procedure to claim exemption. Effective date.	REF TO AP-FIN (H)

SB319	Income tax; modifying certain brackets and rates. Effective date.	REF TO FIN (S)

SB337	Small business incubators; requiring period of tenant occupancy to receive tax exemption; requiring certain information. Effective date.	HA'S READ (S)

SB378	Income tax; modifying certain definition pertaining to the deduction for qualified equity investment; records; report; filing fee. Effective date.	HA'S READ (S)

SB382	Feminine hygiene products; adding definitions; creating the Feminine Hygiene Program; creating the Feminine Hygiene Program Revolving Fund; stating purpose of program. Effective date.	GENERAL ORDER (H)

SB384	Income tax; providing deduction for certain wages paid during the use of certain family medical leave. Effective date.	REF TO FIN (S)

SB386	Income tax credit; providing credit for certain purchases of naloxone. Effective date.	GENERAL ORDER (S)

SB387	Sales tax; providing exemption for certain goods and services purchased for construction of nonprofit facility. Effective date.	REF TO AP-FIN (H)

SB388	Oklahoma Tax Commission; requiring certain report for certain compliant taxpayer. Effective date.	REF TO FIN (S)

SB390	Sales tax; providing exemption for certain nonprofits that train rescue dogs and first responders. requiring certain training sufficiency. Effective date.	REF TO AP-FIN (H)

SB394	Sales tax credit; modifying certain annual limit to the Oklahoma Tourism Development Act. Effective date.	GENERAL ORDER (H)

SB406	Sales tax; providing exemption for certain nonprofits. Effective date.	2 CCR READ (S)

SB576	Motor vehicles; exempting approved foreign export vehicles from excise tax when titled; providing fee for certain title; providing inspection exception. Effective date. Emergency.	HA'S REJ, CONF REQ (S)

SB578	Income tax; providing credit for certain qualified software employers and employees. Effective date.	GENERAL ORDER (S)

SB583	Ad Valorem Reimbursement Fund; requiring Tax Commission to provide certain reports. Emergency.	HA'S REJ, CONF REQ (S)

SB584	Tax Compliance; repealing provision to prohibit renewal of occupational license of noncompliant taxpayer. Effective date.	REF TO FIN (S)

SB586	Income tax credit; providing credit for investments in qualified clean-burning motor vehicle fuel property; requiring registration of vehicle in this state to qualify for credit. Effective date.	REF TO AP-FIN (H)

SB588	Gross production tax; creating the Carbon Sequestration Gross Production Rebate Program; Effective date.	REF TO FIN (S)

SB591	Sales and use tax; authorizing vendor to deduction certain amount for compliance expense. Effective date.	REF TO FIN (S)

SB592	Documentary tax stamp; increasing certain penalty. Effective date.	REF TO APPROP (H)

SB603	Aircraft registration and tax; transferring certain authorities and duties to Service Oklahoma. Effective date.	GENERAL ORDER (H)

SB606	Ad valorem tax; deleting authorization to grant extension. Effective date.	REF TO APPROP (H)

SB608	Oklahoma Tax Commission; authorizing applicant to file protest and request certain hearing within certain period; requiring notice of hearing. Effective date.	GENERAL ORDER (H)

SB626	Income tax; exempting gambling losses from limitation on itemized deductions. Effective date.	GENERAL ORDER (S)

SB749	School district and technology center bond elections; authorizing persons that own property inside a school district to vote on school district bonds. Effective date.	REF TO JUD (S)

SB750	Revenue and taxation; tax credits; medical research activities; vision research. Effective date.	CONFEREES DISAGREE (S)

SB815	Income tax credit; requiring the Oklahoma Tax Commission to verify if certain credit has been claimed for motor vehicle. Effective date.	REF TO FIN (S)

SB960	County severance tax; authorizing county election for tax on aggregates; providing maximum tax; providing for apportionment; providing credit. Effective date.	REF TO ENTEL (S)

SB971	Income tax; providing credit for certain school choice and qualifying educational expenses. Effective date.	REF TO FIN (S)

SB990	Family leave benefits; creating the Oklahoma Paid Family Leave Program; authorizing certain pay for family leave based upon certain contributions by employer and employee. Effective date.	REF TO BUS (S)

SB996	Municipal taxation; imposing certain limitations on private auditors or audit firms that were previously exempt. Effective date.	REF TO GENGOV (S)

SB998	Income tax; providing credit toward home purchase expenditures for members of the Oklahoma National Guard. Effective date.	REF TO FIN (S)

SB999	Internal Revenue Service; requiring agents and employees of Service to be licensed from Oklahoma Tax Commission. Effective date.	REF TO FIN (S)

SJR24	Constitutional amendment; ad valorem tax; removing income threshold on taxpayers aged 65 and over homestead limit for fair cash value.	REF TO RULES (S)

SJR25	Constitution; creating the Taxpayer Allocation Program Fund; providing for individual income tax credit when Fund exceeds certain balance.	REF TO RULES (S)

SJR27	Constitutional amendment; eliminating income threshold to qualify for certain limit on fair cash value of homestead for certain individuals.	REF TO RULES (S)

Address: 2300 N Lincoln Blvd., State Capitol Building, Oklahoma City, OK 73105

Showing List for: Taxation

Measure

Short Title

Last Action