HB1279

Revenue and taxation; Uniform Tax Procedure Code; protest process; procedures; denial of certain tax credit; oral hearing; Tax Commission; emergency.

Complete·5/5/25

Oklahoma HB1279 amends the protest process for certain tax credits, effective November 1.

Oklahoma HB1279 introduces the Oklahoma Parental Choice Tax Credit Amendments Act of 2025, which modifies the protest process for certain tax credits. The act specifies procedures for handling denials of tax credits and includes provisions for oral hearings. The Tax Commission is tasked with implementing these changes, which are set to take effect on November 1.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

Roll Call Votes

44 Yea

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0 Nay

3 Absent

RRD

History

May 5, 2025

House

Approved by Governor 05/03/2025

Apr 29, 2025

House

Enrolled, signed, to Senate

Apr 29, 2025

Senate

Enrolled measure signed, returned to House