HB2447

Revenue and taxation; broadband communications; income tax credit; effective date.

Introduced·2/3/25
Int Text

Oklahoma HB2447 provides a 25% income tax credit for costs of qualified broadband telecommunications infrastructure.

Oklahoma HB2447 introduces a 25% income tax credit for costs related to qualified broadband telecommunications infrastructure, effective for taxable years beginning after December 31, 2025. The credit cannot reduce the taxpayer's liability to less than zero and unused credits may be carried over to the next five tax years. The act will become effective January 1, 2026.

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

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Where it stands

Current
Rules Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Feb 4, 2025

House

Second Reading referred to Rules

Feb 3, 2025

House

First Reading

Feb 3, 2025

House

Authored by Representative Fetgatter