SB2055

Income tax; eliminating income tax for corporations owned by US citizens: eliminating privilege tax for banking institutions owned by US citizens. Effective date.

Introduced·2/2/26
Int Text

Oklahoma SB2055 eliminates income tax for corporations and privilege tax for banking institutions owned by U.S. citizens.

Oklahoma SB2055 amends the state's income tax laws to eliminate income tax for corporations exclusively owned by U.S. citizens doing business within the state, effective for tax years beginning after December 31, 2021. The bill also modifies the banking privilege tax, setting it to zero percent for banking institutions owned by U.S. citizens, effective for taxable years beginning after December 31, 2021. The changes are set to take effect on November 1, 2026.

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 Deevers