SB1

Taxation; directing State Board of Equalization to make certain certification; reduction of income tax rate upon certain certification. Emergency.

Introduced·2/3/25
Int Text

Oklahoma SB1 amends tax rates and requires certification by the State Board of Equalization for tax reductions.

Oklahoma SB1 modifies income tax rates for individuals and corporations, and mandates the State Board of Equalization to certify certain revenue collections. The bill adjusts tax rates for various income brackets and taxable years, with specific reductions contingent on the Board's certification. It also requires the Board to certify revenue estimates annually and mandates adjustments to tax rates if collections exceed certified estimates by a certain threshold. The bill declares an emergency, allowing it to take effect immediately upon passage and approval.

Included in complete analysis

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

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Where it stands

Current
Revenue and Taxation Committee
Next
Committee decision

Sponsors

0
2
RR
Democratic CaucusRepublican Caucus

History

Feb 26, 2025

Senate

Coauthored by Representative Lepak (principal House author)

Feb 4, 2025

Senate

Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee

Feb 3, 2025

Senate

First Reading