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An Act
ENROLLED HOUSE
BILL NO. 3044 By: West (Josh) and Fugate of
the House
and
Stanley of the Senate
An Act relating to tax refunds; amending 72 O.S.
2021, Section 63.19, which relates to tax refund
donations to Oklahoma Department of Veterans Affairs;
reauthorizing provisions; and providing an effective
date.
SUBJECT: Tax refunds
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 72 O.S. 2021, Section 63.19, is
amended to read as follows:
Section 63.19. A. The Oklahoma Tax Commission shall include on
each state individual income tax return form for tax years beginning
after December 31, 2001, and each state corporate tax return form
for tax years beginning after December 31, 2001, an opportunity for
the taxpayer to donate from a tax refund for the benefit of the
Oklahoma Department of Veterans Affairs Equipment and Capital
Improvement Program.
B. The monies generated from donations made pursuant to
subsection A of this section shall be used by the Oklahoma
Department of Veterans Affairs to purchase equipment and develop
capital improvement projects and to acquire properties for expanding
ENR. H. B. NO. 3044 Page 2
or improving existing projects, or for future projects to include
site acquisition, architectural plan development and construction.
C. Except as otherwise provided for in this section, all monies
generated pursuant to subsection A of this section shall be paid to
the State Treasurer and placed to the credit of the Capital
Improvement Program Revolving Fund.
D. There is hereby created in the State Treasury a revolving
fund for the Oklahoma Department of Veterans Affairs to be
designated "Capital Improvement Program Revolving Fund". The fund
shall be a continuing fund not subject to fiscal year limitations
and shall consist of all monies received pursuant to the provisions
of this section. The Oklahoma Department of Veterans Affairs is
hereby authorized to invest all or part of the monies of the fund in
securities and any interest or dividends accruing from the
investments and any monies generated at the time of redemption of
the investments shall be deposited in the Capital Improvement
Program Revolving Fund. All monies accruing to the credit of the
fund are hereby appropriated and may be budgeted and expended by the
Oklahoma Department of Veterans Affairs for the purposes stated in
subsection B of this section. Any monies withdrawn from the fund by
the Oklahoma Department of Veterans Affairs for investment pursuant
to this section shall be deemed to be for the purpose of equipment
purchases or enhancing the veterans capital improvement programs of
the State of Oklahoma. Expenditures from the fund shall be made
upon warrants issued by the State Treasurer against claims filed as
prescribed by law with the Director of the Office of Management and
Enterprise Services for approval and payment.
E. If a taxpayer makes a donation pursuant to subsection A of
this section in error, the taxpayer may file a claim for refund at
any time within three (3) years from the due date of the tax return.
Such claims shall be filed pursuant to the provisions of Section
2373 of Title 68 of the Oklahoma Statutes and, if allowed, shall be
paid pursuant to the provisions of said section. Prior to the
apportionment set forth in subsection C of this section, an amount
equal to the total amount of refunds made pursuant to this
subsection during any one (1) year shall be deducted during the
following year, and the amount deducted shall be paid to the State
Treasurer and placed to the credit of the Income Tax Withholding
Refund Account.
F. The Legislature hereby reauthorizes the provisions of this
section.
ENR. H. B. NO. 3044 Page 3
SECTION 2. This act shall become effective November 1, 2026.
ENR. H. B. NO. 3044 Page 4
Passed the House of Representatives the 17th day of February,
2026.
Presiding Officer of the House
of Representatives
Passed the Senate the 15th day of April, 2026.
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: _________________________________