SB304

Income tax; limiting certain personal exemption to certain tax years; modifying amount of standard deduction for certain tax years. Effective date.

Chamber Passed·3/26/25

Oklahoma SB304 modifies income tax rates and standard deductions for certain tax years.

Oklahoma SB304 amends the state's income tax laws by modifying income tax rates for specific tax years and adjusting the standard deduction for individuals using it to determine taxable income. The bill sets different qualifying amounts and tax brackets for various filing statuses and taxable years. It also introduces new exemptions and deductions for certain income types, such as retirement benefits and contributions to specific savings plans. The bill specifies effective dates for these changes and updates statutory references to ensure compliance with federal tax laws.

Included in complete analysis

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

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Where it stands

Last
Passed the Senate · 23–3 · Mar 26, 2025
Current
The House
Next
House floor vote

Sponsors

0
5
RRRRR
Democratic CaucusRepublican Caucus

Roll Call Votes

23 Yea

RRRRRRRRRRRRRRDRRRRRRRR

3 Nay

DDD

History

Apr 17, 2025

House

CR; Do Pass, as amended, Appropriations and Budget Committee

Apr 17, 2025

House

Enacting clause stricken

Apr 17, 2025

House

Coauthored by Representative(s) Lepak, Maynard