SB71

Income tax; providing credit for certain renters. Effective date.

Introduced·2/3/25
Int Text

Oklahoma SB71 provides an income tax credit for renters of their primary residence, up to $110 annually, with inflation adjustments.

Oklahoma SB71 introduces an income tax credit for individuals who pay rent for their primary residence. The credit is limited to $110 for tax year 2026, with annual adjustments for inflation. The Oklahoma Tax Commission must provide a form for renters to claim this credit, requiring details such as address, landlord's name, monthly rent, and total rent paid in the tax year. The credit is refundable and becomes effective 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

D
1
0
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 Kirt