SB323

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

Introduced·2/3/25
Int Text

Oklahoma SB323 modifies income tax rates for certain corporations and updates withholding requirements.

Oklahoma SB323 amends the state's income tax rates for certain corporations, reducing the rate from 30% to 4% for taxable years beginning after December 31, 2021. It also updates the withholding requirements for certain tax years. The bill specifies tax rates for different income brackets and modifies the banking privilege tax. The changes are set to take effect on November 1, 2025.

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