SB46

Income tax; exempting certain income tax refunds from taxation. Effective date.

Introduced·2/3/25
Int Text

Oklahoma SB46 amends income tax adjustments and exemptions.

Oklahoma SB46 amends the Oklahoma Income Tax Act to adjust income tax calculations and exemptions. It modifies the computation of Oklahoma taxable income by adjusting for certain federal deductions and exclusions. The bill exempts specific income types, such as retirement benefits from the Armed Forces, certain medical savings accounts, and contributions to the Oklahoma College Savings Plan. It also adjusts the apportionment of income for multi-state businesses and modifies the standard deduction for certain taxpayers.

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 Weaver