SB101

Income tax; providing credit for certain housing expenses. Effective date.

Introduced·2/3/25
Int Text

Oklahoma SB101 provides income tax credits for housing expenses based on household income and number of dependents.

Oklahoma SB101 introduces an income tax credit for housing expenses, varying by household income and number of dependents. For tax year 2026 and beyond, eligible taxpayers can claim credits ranging from $1,000 to $7,000. The credit is refundable if it exceeds the tax owed. The credit is limited to one per residence per tax year. The state median income is defined by the U.S. Department of Housing and Urban Development. The act becomes effective November 1, 2025.

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

D
1
0
Democratic CaucusRepublican Caucus

History

Feb 4, 2025

Senate

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

Feb 3, 2025

Senate

First Reading

Feb 3, 2025

Senate

Authored by Senator Boren