SB923

Revenue and taxation; expanding requirement for certain eligible qualifying projects placed in service after certain date. Effective date.

Introduced·2/3/25
Int Text

Oklahoma SB923 expands the eligibility and requirements for affordable housing tax credits.

Oklahoma SB923 amends the Oklahoma Affordable Housing Act to expand the eligibility criteria for affordable housing tax credits. It requires that these credits be allocated to low-income buildings that meet the definition of workforce housing. The bill also mandates that the amount of state tax credits for qualified projects placed in service after July 1, 2015, cannot exceed the federal low-income housing tax credits. Additionally, it sets an annual cap on the tax credits and makes them nonrefundable.

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

Feb 3, 2025

Senate

First Reading

Feb 3, 2025

Senate

Authored by Senator Nice