SB282

Federal taxes; creating the Budget Accountability for State's Economic Defense (BASED) Act; requiring certain withholding and estimated tax payments be made to State Treasurer. Effective date. Emergency.

Introduced·2/3/25
Int Text

Oklahoma SB282 mandates withholding of federal income taxes until Congress passes a balanced budget, directing payments to the State Treasurer.

Oklahoma SB282, the Budget Accountability for State's Economic Defense (BASED) Act, requires withholding federal income taxes collected within the state until Congress enacts a balanced federal budget. Employers and taxpayers must make federal tax payments to the State Treasurer instead of the federal government. If a balanced budget is not achieved, the State Treasurer will deposit these funds into the Taxpayer Protection Escrow Revolving Fund. The State Treasurer will disburse these funds if a balanced budget is certified at least 30 days before the federal fiscal year begins.

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 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 Deevers