SB383

Income tax; exempting certain income from taxable income. Effective date.

Introduced·2/3/25
Int Text

Oklahoma SB383 amends income tax laws to exempt certain income from taxable income.

Oklahoma SB383 amends Oklahoma income tax laws to exempt certain income from taxable income. It includes exemptions for income from retirement benefits, contributions to the Oklahoma College Savings Plan, and certain livestock show awards. The bill also adjusts taxable income for various factors, including federal net operating loss deductions, state and local sales taxes, and unemployment compensation. Additionally, it provides deductions for contributions to accounts established under the Oklahoma College Savings Plan Act and for certain agricultural commodity processing facilities.

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 Stewart