Concurrent resolution; stating legislative intent to reduce the individual income tax rate by 0.25% point.

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STATE OF OKLAHOMA

1st Session of the 60th Legislature (2025)

SENATE CONCURRENT
RESOLUTION 11 By: Guthrie of the Senate

and

Lepak of the House

AS INTRODUCED

A Concurrent Resolution stating legislative intent to
reduce the individual income tax rate by 0.25% point;
urging fiscal restraint in agency reductions to
protect taxpayer services; recognizing historic state
savings; emphasizing responsible governance and the
will of the people; reaffirming the principles of
limited government and economic liberty; and
directing distribution.

WHEREAS, the State of Oklahoma currently maintains over $5
billion in reserve savings, with the majority of those funds readily
available, placing the state in its strongest financial position in
history; and
WHEREAS, Oklahoma families continue to bear the burdens of
inflation and economic uncertainty, and the state has a
responsibility to return excess revenue to the hardworking taxpayers
when fiscally feasible; and

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WHEREAS, tax relief will keep more money in the pockets of
Oklahomans, allowing them to spend and invest in their communities,
supporting local businesses and strengthening the state economy; and
WHEREAS, Oklahomans know best how to spend their money, and the
government should not penalize individuals for their productivity
through excessive taxation; and
WHEREAS, Oklahomans who get up every day to go to work should
not be punished by an income tax as a tax on work is a tax on the
backbone of our state; and
WHEREAS, many state agencies are being funded for vacant
positions that have gone unfilled for months or years, resulting in
millions of dollars in unnecessary appropriations with no return for
the taxpayer; and
WHEREAS, bloated agency administrations and layers of
bureaucracy reduce economic efficiency and make it harder for state
government to fulfill its most essential responsibilities; and
WHEREAS, the Governor has proposed a 0.5% point income tax cut
to be offset by a 2% across-the-board reduction to all agencies and
elimination of long-vacant jobs; and
WHEREAS, the bloat and inefficiencies in government would allow
for across-the-board cuts without the risk of undermining core
services such as education, public safety, and health care, as some
agencies have suggested they could be cut by as much as 10%; and

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WHEREAS, government growth in recent years has outpaced
population growth, and it is time to return to a limited government
focused on its core functions, not expanding bureaucracies; and
WHEREAS, the majority of the members of the Legislature were
elected on platforms promising to reduce waste, cut taxes, and
deliver a government that serves the people, not itself; and
WHEREAS, polling and public feedback consistently show that
Oklahomans overwhelmingly support a tax cut, and expect their
elected leaders to deliver real relief without damaging public
services; and
WHEREAS, Oklahoma has responsibly reduced its top individual
income tax rate from a high of 7.0% in prior decades to the current
rate of 4.75%, and during that time, overall state revenues have
continued to grow due to a stronger economy, population gains, and a
broader tax base; and
WHEREAS, a 0.25% point tax cut is a fiscally responsible middle
ground that reflects conservative values, honors the intent of
taxpayers, and maintains the long-term stability of state finances.
NOW, THEREFORE, BE IT RESOLVED BY THE SENATE OF THE 1ST SESSION
OF THE 60TH OKLAHOMA LEGISLATURE, THE HOUSE OF REPRESENTATIVES
CONCURRING THEREIN:
THAT the Legislature hereby expresses its intent to enact a
0.25% reduction in the individual income tax rate during the 1st
Regular Session of the 60th Oklahoma Legislature.

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THAT the Legislature encourages immediate tax relief as a means
to strengthen economic growth, empower working families, and reduce
dependency on the government by letting Oklahomans keep more of what
they earn.
THAT the Legislature urges targeted agency budget reductions so
that vital public services and frontline needs are protected while
bureaucratic overhead is eliminated.
THAT the Legislature calls for agency accountability, including
a thorough review of appropriations for persistently unfilled full-
time positions, and directs efforts to streamline management, reduce
overhead, and eliminate waste.
THAT the Legislature reaffirms its commitment to limited,
efficient government focused on protecting rights, delivering core
services, and returning surplus dollars to the people.
THAT copies of this resolution be distributed to the Governor,
the Director of the Office of Management and Enterprise Services,
the Speaker of the House of Representatives, and the President Pro
Tempore of the Senate, and be made available to the public.

60-1-2105 KC 5/6/2025 1:11:01 PM