Oklahoma 2022 3rd Special Session

Oklahoma House Bill HB1023

Caption

Revenue and taxation; Oklahoma adjusted gross income; retirement benefits; exemption; effective date.

Impact

The bill is expected to positively impact senior citizens by increasing the available exemptions for retirement income, making it more favorable for them financially. By raising the amounts exempt from taxable income, HB 1023 seeks to lessen the tax burden on low to moderate-income retirees, potentially improving their quality of life. However, the bill’s adjustments could also have broader implications for state revenue, as increased exemptions may lead to reduced tax collections. This aspect raised concerns among some legislators who worry about the sustainability of such tax policies in the long term. Thus, the bill indicates a balancing act between providing relief to retirees and maintaining the state’s fiscal health.

Summary

House Bill 1023 proposes modifications to how Oklahoma computes taxable income and adjusted gross income for individuals and corporations. One of the key changes is the adjustment of the exemption amounts for certain retirement benefits, particularly for individuals aged sixty-five and older. The bill outlines specific income thresholds that determine the level of exemption, which aims to provide financial relief to retirees during their income tax assessments. Additionally, it intends to align state taxation more closely with federal tax treatment, especially in how capital gains and retirement distributions are handled. This reflects a trend towards streamlining tax codes for better compliance with federal standards.

Sentiment

Sentiment around HB 1023 appears to be generally supportive among those who advocate for tax relief, particularly for seniors. Proponents emphasize the necessity of adapting tax policy to meet the needs of an aging population, while opponents express caution regarding the potential decreases in state revenue and the need for adequate funding for public services. Overall, this legislative measure has prompted a reflective debate about how best to support vulnerable populations in the state without jeopardizing essential public resources.

Contention

Notable points of contention within the discussions surrounding HB 1023 include the impacts on state revenue and the potential for disparities in the treatment of various income groups. Critics have pointed out that while seniors might benefit from higher exemptions, there is a fundamental concern regarding how the state will offset potential losses in tax revenues that are vital for funding essential programs. Moreover, questions about the clarity and administrative feasibility of implementing these changes have also been raised, suggesting that additional guidance may be necessary to ensure a smooth transition.

Companion Bills

No companion bills found.

Previously Filed As

OK HB2020

Revenue and taxation; income tax adjustments; retirement benefits; effective date.

OK HB2025

Revenue and taxation; Oklahoma adjusted gross income; itemized deductions; effective date.

OK HB2101

Revenue and taxation; Oklahoma adjusted gross income and taxable income; Section 280E of Internal Revenue Code; effective date.

OK HB1333

Revenue and taxation; Senior Service Corps Act of 2023; income tax; Oklahoma adjusted gross income; exemption; school support services; wages; withholding tax; effective date.

OK HB2098

Revenue and taxation; Oklahoma taxable income and adjusted gross income; deduction; sale proceeds; real estate transactions; limitations; effective date.

OK HB1953

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

OK HB2620

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

OK HB1375

Revenue and taxation; income tax; Oklahoma taxable income; apportionment factors; elections; definitions; effective date.

OK HB1642

Revenue and taxation; Oklahoma Youth Entrepreneurs Promotion and Development Act of 2023; income tax; exemption; sole proprietor; minors; sales tax exemption; business license exemption; effective date.

OK HB2028

Revenue and taxation; income tax; standard deduction; Internal Revenue Code of 1986, as amended; effective date.

Similar Bills

OK HB2194

Revenue and taxation; retirement benefits; exemption; effective date.

OK HB1200

Revenue; taxation rates; income; exemptions; deductions; effective date.

OK SB299

Income tax; modifying certain apportionment factor for calculation of Oklahoma taxable income. Effective date.

OK HB2646

Revenue and taxation; adjustments; wagering; tax year; effective date.

OK HB2178

Revenue and taxation; income tax; Oklahoma taxable income; Oklahoma adjusted gross income; OK Able Accounts; effective date.

OK HB2041

Revenue and taxation; providing income tax credit for individuals; prescribing method for computation of tax credit; computation of taxable income; effective date.

OK SB48

Income tax; limiting certain capital gains deduction to certain tax years. Effective date.

OK HB1909

Revenue and taxation; Oklahoma adjusted gross income and taxable income; business license; Section 280E of Internal Revenue Code; effective date.