SB322

Income tax; modifying rate for certain corporations for certain tax years. Effective date.

Introduced·2/3/25
Int Text

Oklahoma SB322 modifies corporate income tax rates and effective dates for certain tax years.

Oklahoma SB322 amends the state's income tax code to modify the tax rates for corporations for specific tax years. For the 2008 tax year and subsequent years, the bill sets a 5.25% tax rate on the remainder of corporate income unless a different rate is in effect. The bill also adjusts the tax rates for individuals and modifies withholding requirements. The changes are set to become effective on November 1, 2025.

Included in complete analysis

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

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

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