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An Act
ENROLLED HOUSE
BILL NO. 2764 By: Caldwell (Trey), Kane,
Lepak, Crosswhite Hader,
Maynard, Wolfley, Woolley,
Hall, Boles, Adams,
Kendrix, Hays, Gise,
Banning, and Hildebrant of
the House
and
Hall, Haste, Bergstrom,
Sacchieri, McIntosh,
Bullard, Jett, and Prieto
of the Senate
An Act relating to revenue and taxation; amending 62
O.S. 2021, Section 34.103, which relates to the
duties of the State Board of Equalization; defining
terms; requiring certification of certain revenue
amounts in certain fiscal years; requiring
determination with respect to certain fiscal year;
amending 68 O.S. 2021, Section 2355, as last amended
by Section 1, Chapter 27, 1st Extraordinary Session,
O.S.L. 2023 (68 O.S. Supp. 2024, Section 2355), which
relates to income tax; modifying tax rates for
certain tax years; requiring the reduction of tax
rates for certain tax years upon certain
certification by the State Board of Equalization;
prohibiting reduction of certain rates upon
declaration of revenue failure; updating statutory
language and references; imposing duties upon State
Board of Equalization; requiring assistance by
government entities; and providing an effective date.
SUBJECT: Revenue and taxation
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 62 O.S. 2021, Section 34.103, is
amended to read as follows:
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Section 34.103. A. In addition to any other duties prescribed
by law, at the meeting required by Section 23 of Article X of the
Oklahoma Constitution to be held in February of 2017, and at the
February meeting of the State Board of Equalization each year
thereafter, the State Board of Equalization shall certify:
1. For the revenue derived from the tax levied on oil pursuant
to Section 1001 of Title 68 of the Oklahoma Statutes, which would
otherwise be apportioned to the General Revenue Fund, the average
annual amount of actual revenue apportioned to the General Revenue
Fund for the immediately preceding five (5) complete fiscal years.
For any year after the first year during which a deposit to the
Revenue Stabilization Fund is made, the amount of any deposit to the
Revenue Stabilization Fund shall be disregarded for purposes of this
paragraph and the average shall be computed using the total amount
of revenue that was available to be apportioned to the General
Revenue Fund for the applicable period of time;
2. For the revenue derived from the tax levied on natural gas
pursuant to Section 1001 of Title 68 of the Oklahoma Statutes, which
would otherwise be apportioned to the General Revenue Fund, the
average annual amount of actual revenue apportioned to the General
Revenue Fund for the previous five (5) fiscal years. For any year
after the first year during which a deposit to the Revenue
Stabilization Fund is made, the amount of any deposit to the Revenue
Stabilization Fund shall be disregarded for purposes of this
paragraph and the average shall be computed using the total amount
of revenue that was available to be apportioned to the General
Revenue Fund for the applicable period of time; and
3. For the revenue derived from the corporate income tax levied
pursuant to Section 2355 of Title 68 the Oklahoma Statutes, which
would otherwise be apportioned to the General Revenue Fund, the
average annual amount of actual revenue apportioned to the General
Revenue Fund for the previous five (5) fiscal years. For any year
after the first year during which a deposit to the Revenue
Stabilization Fund is made, the amount of any deposit to the Revenue
Stabilization Fund shall be disregarded for purposes of this
paragraph and the average shall be computed using the total amount
of revenue that was available to be apportioned to the General
Revenue Fund for the applicable period of time.
B. If the amount of revenue available for apportionment to the
General Revenue Fund for the next ensuing fiscal year exceeds the
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amounts certified pursuant to paragraph 1 or 2 of subsection A of
this section, with respect to each such revenue source, one hundred
percent (100%) of such amount in excess of the separately computed
five-year average, which would otherwise be apportioned to the
General Revenue Fund, shall be deposited to the credit of the
Revenue Stabilization Fund.
C. If the amount of revenue available for apportionment to the
General Revenue Fund for the next ensuing fiscal year exceeds the
amount certified pursuant to paragraph 3 of subsection A of this
section:
1. Twenty-five percent (25%) of such amount in excess of the
five-year average, which would otherwise be apportioned to the
General Revenue Fund, shall be deposited to the credit of the
Constitutional Reserve Fund unless such deposit would exceed the
maximum balance permitted pursuant to Section 23 of Article X of the
Oklahoma Constitution and in such case the amount in excess of the
maximum balance shall be deposited to the credit of the Revenue
Stabilization Fund; and
2. Seventy-five percent (75%) of such amount in excess of the
five-year average, which would otherwise be apportioned to the
General Revenue Fund, shall be deposited to the credit of the
Revenue Stabilization Fund, together with any amount required for
deposit pursuant to the provisions of paragraph 1 of this
subsection.
D. 1. As used in this subsection and as used in subsection D
of Section 2355 of Title 68 of the Oklahoma Statutes:
a. "base year total collections" means the amount of
revenue certified by the State Board of Equalization
at its December meeting and includes all revenue
sources reported in the annual report of the Oklahoma
Tax Commission excluding any tax collected by the
Commission from levies imposed by counties, cities,
towns or any other entity of local government, which
for purposes of implementation of any income tax rate
reductions otherwise authorized by this act shall be
the highest preceding total collections amount as
defined by subparagraph b of this paragraph. For
purposes of reporting total collections for purposes
of this subsection, the Oklahoma Tax Commission shall
use the same methodology used to report estimated
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revenues to the State Board of Equalization that was
used to make the report for the December 2024 meeting,
b. "highest preceding total collections" means the
largest amount of revenue reported for any single
fiscal year prior to the immediately preceding full
fiscal year, determined by the State Board of
Equalization at its December meeting and including all
revenue sources reported in the annual report of the
Oklahoma Tax Commission excluding any tax collected by
the Commission from levies imposed by counties,
cities, towns or any other entity of local government.
For purposes of reporting total collections for
purposes of this subsection, the Oklahoma Tax
Commission shall use the same methodology used to
report estimated revenues to the State Board of
Equalization that was used to make the report for the
December 2024 meeting,
c. "income tax rate reduction threshold" means the amount
of revenue determined by the Oklahoma Tax Commission
for twelve (12) months comprising a single tax year
predicted to be foregone as a result of any reduction
in income tax rates pursuant to the provisions of this
act, including the provisions of subsection D of
Section 2355 of Title 68 of the Oklahoma Statutes
multiplied by the number one and twenty-five
hundredths (1.25). The income tax rate reduction cost
threshold shall not be less than the amount of revenue
loss attributable to a reduction in the income tax
rates for the previous fiscal year and shall not be
greater than such revenue loss for the previous fiscal
year multiplied by the number one and twenty-five
hundredths (1.25), and
d. "comparison year total collections" means the amount
of revenue determined by the State Board of
Equalization at its December meeting for the
immediately preceding fiscal year and includes all
revenue sources reported in the annual report of the
Oklahoma Tax Commission excluding any tax collected by
the Commission from levies imposed by counties,
cities, towns or any other entity of local government.
For purposes of reporting total collections for
purposes of this subsection, the Oklahoma Tax
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Commission shall use the same methodology used to
report estimated revenues to the State Board of
Equalization that was used to make the report for the
December 2024 meeting.
2. In addition to any other duties prescribed by law, at the
meeting required by Section 23 of Article X of the Oklahoma
Constitution to be held in December of 2026, and at the December
meeting of the State Board of Equalization each year thereafter, the
State Board of Equalization shall make a preliminary certification:
a. and report the base year total collections, the income
tax rate reduction threshold, and the comparison year
total collections,
b. if the comparison year total collections amount
exceeds the base year total collections amount plus
the income tax reduction cost threshold, the tax rates
otherwise prescribed pursuant to subsection D of
Section 2355 of Title 68 of the Oklahoma Statutes
shall be reduced according to the provisions of
Section 2355 of Title 68 of the Oklahoma Statutes and
any reduction in such rates shall become effective on
the January 1 date following the final February
certification by the State Board of Equalization that
an income tax rate reduction is authorized by the
provisions of this act, and
c. with respect to all subsequent meetings of the Board,
the Board shall make a preliminary finding at its
December meeting each year and, if the requirements of
this act are fulfilled, the State Board shall make a
final determination at its February meeting each year
whether the comparison year total collections exceeds
the base year total collections plus the income tax
reduction cost threshold, and a reduction in the
income tax rates otherwise prescribed pursuant to
paragraphs 1 and 2 of subsection D of Section 2355 of
Title 68 of the Oklahoma Statutes shall be implemented
and any reduction in such rates shall become effective
on the January 1 date following the final February
certification by the State Board of Equalization that
an income tax rate reduction is authorized by the
provisions of this act.
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3. In addition to any other requirements of this act for the
implementation of a reduction of individual income tax rates
pursuant to this subsection and pursuant to subsection E of Section
2355 of Title 68 of the Oklahoma Statutes, at the State Board of
Equalization meeting to be held in December 2026, the State Board
must certify that the revenues accruing to certified funds during
the first five and one-half (5 1/2) months of fiscal year ending
June 30, 2027, were within ninety-five percent (95%) of the estimate
made in February 2026, and no revenue failure was declared.
SECTION 2. AMENDATORY 68 O.S. 2021, Section 2355, as
last amended by Section 1, Chapter 27, 1st Extraordinary Session,
O.S.L. 2023 (68 O.S. Supp. 2024, Section 2355), is amended to read
as follows:
Section 2355. A. Individuals. For all taxable years beginning
after December 31, 1998, and before January 1, 2006, a tax is hereby
imposed upon the Oklahoma taxable income of every resident or
nonresident individual, which tax shall be computed at the option of
the taxpayer under one of the two following methods:
1. METHOD 1.
a. Single individuals and married individuals filing
separately not deducting federal income tax:
(1) 1/2% tax on first $1,000.00 or part thereof,
(2) 1% tax on next $1,500.00 or part thereof,
(3) 2% tax on next $1,250.00 or part thereof,
(4) 3% tax on next $1,150.00 or part thereof,
(5) 4% tax on next $1,300.00 or part thereof,
(6) 5% tax on next $1,500.00 or part thereof,
(7) 6% tax on next $2,300.00 or part thereof, and
(8) (a) for taxable years beginning after December
31, 1998, and before January 1, 2002, 6.75%
tax on the remainder,
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(b) for taxable years beginning on or after
January 1, 2002, and before January 1, 2004,
7% tax on the remainder, and
(c) for taxable years beginning on or after
January 1, 2004, 6.65% tax on the remainder.
b. Married individuals filing jointly and surviving
spouse to the extent and in the manner that a
surviving spouse is permitted to file a joint return
under the provisions of the Internal Revenue Code of
1986, as amended, and heads of households as defined
in the Internal Revenue Code of 1986, as amended, not
deducting federal income tax:
(1) 1/2% tax on first $2,000.00 or part thereof,
(2) 1% tax on next $3,000.00 or part thereof,
(3) 2% tax on next $2,500.00 or part thereof,
(4) 3% tax on next $2,300.00 or part thereof,
(5) 4% tax on next $2,400.00 or part thereof,
(6) 5% tax on next $2,800.00 or part thereof,
(7) 6% tax on next $6,000.00 or part thereof, and
(8) (a) for taxable years beginning after December
31, 1998, and before January 1, 2002, 6.75%
tax on the remainder,
(b) for taxable years beginning on or after
January 1, 2002, and before January 1, 2004,
7% tax on the remainder, and
(c) for taxable years beginning on or after
January 1, 2004, 6.65% tax on the remainder.
2. METHOD 2.
a. Single individuals and married individuals filing
separately deducting federal income tax:
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(1) 1/2% tax on first $1,000.00 or part thereof,
(2) 1% tax on next $1,500.00 or part thereof,
(3) 2% tax on next $1,250.00 or part thereof,
(4) 3% tax on next $1,150.00 or part thereof,
(5) 4% tax on next $1,200.00 or part thereof,
(6) 5% tax on next $1,400.00 or part thereof,
(7) 6% tax on next $1,500.00 or part thereof,
(8) 7% tax on next $1,500.00 or part thereof,
(9) 8% tax on next $2,000.00 or part thereof,
(10) 9% tax on next $3,500.00 or part thereof, and
(11) 10% tax on the remainder.
b. Married individuals filing jointly and surviving
spouse to the extent and in the manner that a
surviving spouse is permitted to file a joint return
under the provisions of the Internal Revenue Code of
1986, as amended, and heads of households as defined
in the Internal Revenue Code of 1986, as amended,
deducting federal income tax:
(1) 1/2% tax on the first $2,000.00 or part thereof,
(2) 1% tax on the next $3,000.00 or part thereof,
(3) 2% tax on the next $2,500.00 or part thereof,
(4) 3% tax on the next $1,400.00 or part thereof,
(5) 4% tax on the next $1,500.00 or part thereof,
(6) 5% tax on the next $1,600.00 or part thereof,
(7) 6% tax on the next $1,250.00 or part thereof,
(8) 7% tax on the next $1,750.00 or part thereof,
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(9) 8% tax on the next $3,000.00 or part thereof,
(10) 9% tax on the next $6,000.00 or part thereof, and
(11) 10% tax on the remainder.
B. Individuals. For all taxable years beginning on or after
January 1, 2008, and ending any tax year which begins after December
31, 2015, for which the determination required pursuant to Sections
4 2355.1F and 5 2355.1G of this act title is made by the State Board
of Equalization, a tax is hereby imposed upon the Oklahoma taxable
income of every resident or nonresident individual, which tax shall
be computed as follows:
1. Single individuals and married individuals filing
separately:
(a) 1/2% tax on first $1,000.00 or part thereof,
(b) 1% tax on next $1,500.00 or part thereof,
(c) 2% tax on next $1,250.00 or part thereof,
(d) 3% tax on next $1,150.00 or part thereof,
(e) 4% tax on next $2,300.00 or part thereof,
(f) 5% tax on next $1,500.00 or part thereof,
(g) 5.50% tax on the remainder for the 2008 tax year and
any subsequent tax year unless the rate prescribed by
subparagraph (h) of this paragraph is in effect, and
(h) 5.25% tax on the remainder for the 2009 and subsequent
tax years. The decrease in the top marginal
individual income tax rate otherwise authorized by
this subparagraph shall be contingent upon the
determination required to be made by the State Board
of Equalization pursuant to Section 2355.1A of this
title.
2. Married individuals filing jointly and surviving spouse to
the extent and in the manner that a surviving spouse is permitted to
file a joint return under the provisions of the Internal Revenue
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Code of 1986, as amended, and heads of households as defined in the
Internal Revenue Code of 1986, as amended:
(a) 1/2% tax on first $2,000.00 or part thereof,
(b) 1% tax on next $3,000.00 or part thereof,
(c) 2% tax on next $2,500.00 or part thereof,
(d) 3% tax on next $2,300.00 or part thereof,
(e) 4% tax on next $2,400.00 or part thereof,
(f) 5% tax on next $2,800.00 or part thereof,
(g) 5.50% tax on the remainder for the 2008 tax year and
any subsequent tax year unless the rate prescribed by
subparagraph (h) of this paragraph is in effect, and
(h) 5.25% tax on the remainder for the 2009 and subsequent
tax years. The decrease in the top marginal
individual income tax rate otherwise authorized by
this subparagraph shall be contingent upon the
determination required to be made by the State Board
of Equalization pursuant to Section 2355.1A of this
title.
C. Individuals. For all taxable years beginning on or after
January 1, 2024 tax years 2024 and 2025, a tax is hereby imposed
upon the Oklahoma taxable income of every resident or nonresident
individual, which tax shall be computed as follows:
1. Single individuals and married individuals filing
separately:
(a) 0.25% tax on first $1,000.00 or part thereof,
(b) 0.75% tax on next $1,500.00 or part thereof,
(c) 1.75% tax on next $1,250.00 or part thereof,
(d) 2.75% tax on next $1,150.00 or part thereof,
(e) 3.75% tax on next $2,300.00 or part thereof, and
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(f) 4.75% tax on the remainder.
2. Married individuals filing jointly and surviving spouse to
the extent and in the manner that a surviving spouse is permitted to
file a joint return under the provisions of the Internal Revenue
Code of 1986, as amended, and heads of households as defined in the
Internal Revenue Code of 1986, as amended:
(a) 0.25% tax on first $2,000.00 or part thereof,
(b) 0.75% tax on next $3,000.00 or part thereof,
(c) 1.75% tax on next $2,500.00 or part thereof,
(d) 2.75% tax on next $2,300.00 or part thereof,
(e) 3.75% tax on next $4,600.00 or part thereof, and
(f) 4.75% tax on the remainder.
No deduction for federal income taxes paid shall be allowed to
any taxpayer to arrive at taxable income.
D. Individuals. For tax year 2026 and for subsequent tax years
subject to rate reductions as provided by subsection E of this
section, a tax is hereby imposed upon the Oklahoma taxable income of
every resident or nonresident individual, which tax shall be
computed as follows:
1. Single individuals and married individuals filing
separately:
(a) 0% tax on first $3,750.00 or part thereof,
(b) 2.5% tax on the next $1,150.00 or part thereof,
(c) 3.5% tax on next $2,300.00 or part thereof, and
(d) 4.5% tax on the remainder.
2. Married individuals filing jointly and surviving spouse to
the extent and in the manner that a surviving spouse is permitted to
file a joint return under the provisions of the Internal Revenue
Code of 1986, as amended, and heads of households as defined in the
Internal Revenue Code of 1986, as amended:
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(a) 0% tax on first $7,500.00 or part thereof,
(b) 2.5% tax on the next $2,300.00 or part thereof,
(c) 3.5% tax on next $4,600.00 or part thereof, and
(d) 4.5% tax on the remainder.
No deduction for federal income taxes paid shall be allowed to
any taxpayer to arrive at taxable income.
E. As provided by subsection D of Section 34.103 of Title 62 of
the Oklahoma Statutes, if the comparison year total collections
exceeds the base year total collections plus the income tax rate
reduction threshold, as certified by the State Board of Equalization
pursuant to paragraph 2 of subsection D of Section 34.103 of Title
62 of the Oklahoma Statutes, the tax rates otherwise prescribed in
paragraphs 1 and 2 of subsection D of this section shall each be
reduced by twenty-five one-hundredths (0.25) of a percentage point
(0.0025) until the applicable rate equals zero percent (0%). Each
successive certification by the State Board of Equalization with
respect to which the comparison year total collections exceeds the
base year total collections plus the income tax rate reduction
threshold, as determined by the State Board of Equalization as
provided by subsection D of Section 34.103 of Title 62 of the
Oklahoma Statutes, shall further reduce the individual income tax
rates by twenty-five one-hundredths (0.25) of a percentage point
(0.0025) until the applicable rate equals zero percent (0%). Any
reduction in the income tax rates authorized by this section and by
this act shall take effect on January 1 following the final
certification by the State Board of Equalization, if any, made
during its meeting in February each year.
F. If a revenue failure is declared pursuant to the provisions
of Section 34.49 of Title 62 of the Oklahoma Statutes prior to the
end of the calendar year in which the Board makes a certification
pursuant to paragraph 2 of subsection D of Section 34.103 of Title
62 of the Oklahoma Statutes, the reduction in tax rates, as
otherwise provided for in this section, shall not occur until a
subsequent certification is made by the State Board of Equalization
pursuant to paragraph 2 of subsection D of Section 34.103 of Title
62 of the Oklahoma Statutes.
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G. Nonresident aliens. In lieu of the rates set forth in
subsection A above, there shall be imposed on nonresident aliens, as
defined in the Internal Revenue Code of 1986, as amended, a tax of
eight percent (8%) instead of thirty percent (30%) as used in the
Internal Revenue Code of 1986, as amended, with respect to the
Oklahoma taxable income of such nonresident aliens as determined
under the provision of the Oklahoma Income Tax Act.
Every payer of amounts covered by this subsection shall deduct
and withhold from such amounts paid each payee an amount equal to
eight percent (8%) thereof. Every payer required to deduct and
withhold taxes under this subsection shall for each quarterly period
on or before the last day of the month following the close of each
such quarterly period, pay over the amount so withheld as taxes to
the Oklahoma Tax Commission, and shall file a return with each such
payment. Such return shall be in such form as the Tax Commission
shall prescribe. Every payer required under this subsection to
deduct and withhold a tax from a payee shall, as to the total
amounts paid to each payee during the calendar year, furnish to such
payee, on or before January 31, of the succeeding year, a written
statement showing the name of the payer, the name of the payee and
the payee’s Social Security account number, if any, the total amount
paid subject to taxation, and the total amount deducted and withheld
as tax and such other information as the Tax Commission may require.
Any payer who fails to withhold or pay to the Tax Commission any
sums herein required to be withheld or paid shall be personally and
individually liable therefor to the State of Oklahoma.
E. H. Corporations. For all taxable years beginning after
December 31, 2021, a tax is hereby imposed upon the Oklahoma taxable
income of every corporation doing business within this state or
deriving income from sources within this state in an amount equal to
four percent (4%) thereof.
There shall be no additional Oklahoma income tax imposed on
accumulated taxable income or on undistributed personal holding
company income as those terms are defined in the Internal Revenue
Code of 1986, as amended.
F. I. Certain foreign corporations. In lieu of the tax imposed
in the first paragraph of subsection D G of this section, for all
taxable years beginning after December 31, 2021, there shall be
imposed on foreign corporations, as defined in the Internal Revenue
Code of 1986, as amended, a tax of four percent (4%) instead of
thirty percent (30%) as used in the Internal Revenue Code of 1986,
ENR. H. B. NO. 2764 Page 14
as amended, where such income is received from sources within
Oklahoma this state, in accordance with the provisions of the
Internal Revenue Code of 1986, as amended, and the Oklahoma Income
Tax Act.
Every payer of amounts covered by this subsection shall deduct
and withhold from such amounts paid each payee an amount equal to
four percent (4%) thereof. Every payer required to deduct and
withhold taxes under this subsection shall for each quarterly period
on or before the last day of the month following the close of each
such quarterly period, pay over the amount so withheld as taxes to
the Tax Commission, and shall file a return with each such payment.
Such return shall be in such form as the Tax Commission shall
prescribe. Every payer required under this subsection to deduct and
withhold a tax from a payee shall, as to the total amounts paid to
each payee during the calendar year, furnish to such payee, on or
before January 31, of the succeeding year, a written statement
showing the name of the payer, the name of the payee and the payee’s
Social Security account number, if any, the total amounts paid
subject to taxation, the total amount deducted and withheld as tax,
and such other information as the Tax Commission may require. Any
payer who fails to withhold or pay to the Tax Commission any sums
herein required to be withheld or paid shall be personally and
individually liable therefor to the State of Oklahoma.
G. J. Fiduciaries. A tax is hereby imposed upon the Oklahoma
taxable income of every trust and estate at the same rates as are
provided in subsection B or C subsections B through D of this
section for single individuals. Fiduciaries are not allowed a
deduction for any federal income tax paid.
H. K. Tax rate tables. For all taxable years beginning after
December 31, 1991, in lieu of the tax imposed by subsection A, B or
C subsections A through D of this section, as applicable there is
hereby imposed for each taxable year on the taxable income of every
individual, whose taxable income for such taxable year does not
exceed the ceiling amount, a tax determined under tables, applicable
to such taxable year which shall be prescribed by the Tax Commission
and which shall be in such form as it determines appropriate. In
the table so prescribed, the amounts of the tax shall be computed on
the basis of the rates prescribed by subsection A, B or C
subsections A through D of this section. For purposes of this
subsection, the term “ceiling amount” means, with respect to any
taxpayer, the amount determined by the Tax Commission for the tax
rate category in which such taxpayer falls.
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SECTION 3. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 34.103A of Title 62, unless
there is created a duplication in numbering, reads as follows:
In addition to the other duties imposed upon it by law and by
the provisions of this act, the State Board of Equalization shall
create an agenda item for its December 2025 meeting and its February
2026 meeting to perform an analysis regarding the provisions of this
act as if the State Board were to be performing the revenue analysis
in order to comply with the provisions of this act at its December
2026 meeting and its February 2027 meeting in order to provide an
opportunity for the State Board of Equalization, the Office of
Management and Enterprise Services, the Oklahoma Tax Commission or
other entities to establish procedures necessary for the State Board
of Equalization to perform the duties imposed upon it pursuant to
the provisions of subsection D of Section 34.103 of Title 62 of the
Oklahoma Statutes and any other applicable provision of this act.
All state government entities shall cooperate with the State Board
of Equalization to provide necessary information to comply with the
provisions of this section.
SECTION 4. This act shall become effective November 1, 2025.
ENR. H. B. NO. 2764 Page 16
Passed the House of Representatives the 20th day of May, 2025.
Presiding Officer of the House
of Representatives
Passed the Senate the 22nd day of May, 2025.
Presiding Officer of the Senate
OFFICE OF THE GOVERNOR
Received by the Office of the Governor this ____________________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________
Approved by the Governor of the State of Oklahoma this _________
day of ___________________, 20_______, at _______ o'clock _______ M.
_________________________________
Governor of the State of Oklahoma
OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this __________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________