HB3603

Revenue and taxation; income tax; taxable income; business entities; computation; effective date.

Introduced·2/2/26
Int Text

Oklahoma HB3603 amends the Oklahoma Income Tax Act to adjust taxable income and exempt certain income from taxation.

Oklahoma HB3603 modifies the Oklahoma Income Tax Act by adjusting taxable income and exempting specific income from taxation. It exempts certain retirement benefits, Social Security benefits, and agricultural commodity processing facility investments from taxable income. The bill also adjusts taxable income for various factors, including federal adjusted gross income, federal net operating loss deductions, and contributions to certain savings plans. Effective January 1, 2027.

Included in complete analysis

  • Overview
  • 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 3

House

Second Reading referred to Rules

Feb 2

House

First Reading

Feb 2

House

Authored by Representative Lepak