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An Act
ENROLLED SENATE
BILL NO. 1832 By: Stanley of the Senate
and
Smith of the House
An Act relating to income tax; amending 68 O.S. 2021,
Section 2368.28, which relates to income tax refund
donation to the Indigent Veteran Burial Program;
reauthorizing donation for certain tax years;
amending 72 O.S. 2021, Section 63.19, which relates
to the Oklahoma Department of Veterans Affairs
Equipment and Capital Improvement Program;
reauthorizing donation for certain tax years;
updating statutory reference; updating statutory
language; providing an effective date; and declaring
an emergency.
SUBJECT: Indigent Veteran Burial Program
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 2368.28, is
amended to read as follows:
Section 2368.28. A. Each state individual income tax return
form for tax years which begin after December 31, 2016 2017 through
2020 and tax year 2026 and subsequent tax years, and each state
corporate tax return form for tax years beginning after December 31,
2016 2017 through 2020 and tax year 2026 and subsequent tax years,
shall contain a provision to allow a donation from a tax refund for
the benefit of the Oklahoma Department of Veterans Affairs Indigent
Veteran Burial Program.
ENR. S. B. NO. 1832 Page 2
B. All monies generated pursuant to subsection A of this
section shall be paid to the State Treasurer by the Oklahoma Tax
Commission and placed to the credit of the Indigent Veteran Burial
Revolving Fund created in subsection C of this section.
C. There is hereby created in the State Treasury a revolving
fund to be designated the “Indigent Veteran Burial Revolving Fund”
and administered by the Oklahoma Department of Veterans Affairs.
The fund shall be a continuing fund, not subject to fiscal year
limitations, and shall consist of all the monies received pursuant
to the provisions of subsection A of this section and any donations
received from any individuals or organizations. All monies accruing
to the credit of the fund are appropriated and may be budgeted and
expended by the Oklahoma Department of Veterans Affairs to provide
reimbursement to a cemetery or funeral home for costs incurred
burying an indigent veteran; provided, the maximum reimbursement
shall not exceed Five Hundred Dollars ($500.00) per veteran and
total reimbursements made in calendar year 2017 shall be limited to
Twenty Thousand Dollars ($20,000.00). 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.
D. If a taxpayer makes a donation pursuant to subsection A of
this section in error, such 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 this title. Prior to the
apportionment set forth in this section, an amount equal to the
total amount of refunds made pursuant to this subsection during any
one (1) year shall be deducted from the total donations received
pursuant to this section during the following year and such amount
deducted shall be paid to the State Treasurer and placed to the
credit of the Income Tax Withholding Refund Account.
E. Pursuant to Section 2368.18 of this title, the income tax
checkoff contained in this section is hereby reauthorized upon the
effective date of this act.
SECTION 2. AMENDATORY 72 O.S. 2021, Section 63.19, is
amended to read as follows:
ENR. S. B. NO. 1832 Page 3
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 1994 through 2008, and each state corporate
tax return form for tax years beginning after December 31, 2001 1994
through 2008 and tax year 2026 and subsequent tax years, 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
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 the “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 this state. 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.
ENR. S. B. NO. 1832 Page 4
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 such 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. Pursuant to Section 2368.18 of this title, the income tax
checkoff contained in this section is hereby reauthorized upon the
effective date of this act.
SECTION 3. This act shall become effective July 1, 2026.
SECTION 4. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
ENR. S. B. NO. 1832 Page 5
Passed the Senate the 9th day of March, 2026.
Presiding Officer of the Senate
Passed the House of Representatives the 6th day of May, 2026.
Presiding Officer of the House
of Representatives
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: _________________________________