Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB1302

Introduced
2/7/22  
Refer
2/8/22  
Report Pass
2/8/22  
Engrossed
3/24/22  
Refer
3/30/22  
Refer
3/30/22  
Report Pass
4/14/22  
Enrolled
5/20/22  

Caption

Uniform tax procedures; income tax; state employees; garnishment. Effective date.

Impact

This legislation modifies existing tax compliance protocols, specifically lifting the requirement for automatic garnishment of wages after notice is given. Instead, it requires a more structured notification process whereby state employees will receive information regarding their compliance status and the potential for disciplinary actions. This approach is presumed to support state employees by offering them opportunities to address tax issues without immediate punitive measures, thereby fostering a more accommodating environment.

Summary

Senate Bill 1302 aims to amend procedures related to the collection of income taxes owed by state employees in Oklahoma. The bill establishes a framework designed to ensure that state employees comply with income tax laws while minimizing disruptions in state agency operations. Notably, it mandates that the Oklahoma Tax Commission provide advance notice to noncompliant employees and presents a clearer avenue for these individuals to rectify their status before facing consequences such as wage garnishment.

Sentiment

Overall sentiment around SB1302 appears to be positive among its supporters who argue that it helps to protect employees' rights by offering them a chance to comply before facing dire consequences. The inclusion of a thorough notification process reflects an understanding of individual circumstances, particularly regarding financial obligations. However, there may be opponents who feel that such measures could lead to leniency and potentially encourage noncompliance with tax laws.

Contention

A key point of contention regarding the bill involves balancing the interests of tax enforcement with those of state employees. While supporters advocate for a more supportive framework for compliance, critics may argue that easing the punitive measures could undermine the enforcement of tax laws. The legislation underscores a broader debate on how to effectively administer tax collection while maintaining fair treatment of state employees.

Companion Bills

No companion bills found.

Previously Filed As

OK HB2780

State revenue administration; garnishment; unpaid taxes; tax collection; delinquent taxes; tax incentives; effective date.

OK HB3905

Revenue and taxation; state revenue administration; effective date; emergency.

OK SB597

Tax administration; adding mixed beverage receipts tax to those for which individuals may be liable. Effective date.

OK HB2289

Revenue and taxation; state and local taxes; procedures; administration; Oklahoma Tax Commission; effective date; emergency.

OK HB2289

Revenue and taxation; state and local taxes; procedures; administration; Oklahoma Tax Commission; effective date; emergency.

OK SB598

Uniform tax procedure; authorizing garnishment of certain earnings. Effective date.

OK HB1953

Revenue and taxation; income tax; income tax rates; effective date.

OK HB1953

Revenue and taxation; income tax; income tax rates; effective date.

OK HB1956

Revenue and taxation; Dixon Act; garnishments; professional licenses; effective date.

OK HB1956

Revenue and taxation; Dixon Act; garnishments; professional licenses; effective date.

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