SB1802

Income tax deduction; creating the catastrophe savings account; authorizing income tax deduction for certain deposits. Effective date.

Introduced·2/2/26
Int Text

Oklahoma SB1802 creates a catastrophe savings account for primary residences, allowing tax deductions for deposits up to $250,000.

Oklahoma SB1802 establishes a catastrophe savings account for primary residences, allowing tax deductions for deposits up to $250,000. The account's purpose is to cover qualified catastrophe expenses. For tax year 2027 and subsequent years, interest or returns from the account are exempt from taxable income, and distributions for qualified catastrophe expenses are also exempt. The act becomes 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
Revenue and Taxation Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Feb 3

Senate

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

Feb 2

Senate

First Reading

Feb 2

Senate

Authored by Senator Rosino