Oklahoma 2024 Regular Session

Oklahoma House Bill HB1954

Introduced
2/6/23  
Refer
2/7/23  
Refer
2/27/23  
Report Pass
3/2/23  
Engrossed
3/27/23  

Caption

Revenue and taxation; income tax rates; effective date.

Impact

The impact of HB1954 on state laws is set to be substantial, particularly regarding the individual and corporate tax brackets. For individuals, the bill proposes lower rates on lower income levels, which could alleviate some of the tax burdens for lower and middle-class families. Corporations would also see a reduced tax rate from the previous higher percentages, allowing for increased disposable income that could be reinvested in business operations. These modifications could potentially encourage more businesses to operate in Oklahoma, spurring economic growth and job creation.

Summary

House Bill 1954 seeks to amend existing income tax rates for individuals and corporations in Oklahoma, establishing a new framework for calculating taxable income. The proposed adjustments include a restructuring of tax brackets, which would result in changes to the percentage of income that is taxed at various levels. By modifying these rates, the bill aims to provide a tax relief measure for residents and help boost economic activity within the state. A key feature of the bill is its effective date, set for January 1, 2024, which signals a significant shift in the state's approach to income tax.

Sentiment

General sentiment surrounding the bill appears to be cautiously optimistic among proponents, who argue that these changes will make Oklahoma more appealing for residents and businesses alike. Supporters believe that such tax reductions could stimulate local economies. However, there are likely concerns from some segments of the population regarding the sustainability of funding for public services, as the reduction in tax rates may lead to decreased revenue for essential state programs. This dual sentiment reflects the tension between fiscal responsibility and economic stimulus.

Contention

Notable points of contention in discussions surrounding HB1954 involve the implications of reduced tax revenue for public services. Some legislators express concerns that the tax cuts may lead to underfunding in crucial areas such as education and healthcare. Debate centers on whether the presumed economic benefits of tax relief will outweigh the potential risks of revenue shortfalls. Additionally, the criteria used for determining tax rates necessitate scrutiny, as lawmakers and constituents consider the fairness and effectiveness of the proposed changes in promoting equality for taxpayers.

Companion Bills

OK HB1954

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

Previously Filed As

OK HB1954

Revenue and taxation; income tax rates; effective date.

OK HB1953

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

OK HB2021

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

OK HB2697

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

OK HB2087

Revenue and taxation; income tax rates; revenue conditions; rate reduction; computation of revenue; procedures; effective date.

OK HB2620

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

OK HB1040

Revenue and taxation; income tax; modifying certain dollar amount for income tax liability computation; joint filing; effective date.

OK HB2285

Revenue and taxation; income tax rates; revenue determinations; State Board of Equalization; comparisons; rate reductions; standard deductions; effective date.

OK SB319

Income tax; modifying certain brackets and rates. Effective date.

OK HB2020

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

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Revenue and taxation; duties of the State Board of Equalization; certification of revenue amounts; income tax rate reduction; effective date.

OK HB1953

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