Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB306

Introduced
2/6/23  

Caption

Income tax credit; providing credit for the purchase of an e-bike. Effective date.

Impact

The implementation of SB306 marks a significant step towards incentivizing environmentally conscious transportation methods in Oklahoma. By providing a financial incentive for the purchase of e-bikes, the state government seeks to support the adoption of alternative modes of transport that can mitigate traffic congestion and reduce air pollution. This bill aligns with broader trends in state legislatures focusing on sustainability and reducing reliance on fossil fuels, likely influencing similar legislation in other states as they observe its impacts.

Summary

Senate Bill 306 introduces an income tax credit for the purchase of electric bicycles (e-bikes). Effective from November 1, 2023, the bill allows a credit of $200 against state income tax for taxpayers who purchase an e-bike, defined as a two or three-wheeled electric vehicle designed primarily for road use, capable of speeds exceeding 15 mph. In cases where the tax credit surpasses the owed tax, the excess amount will be refunded to the taxpayer. This initiative aims to promote the use of eco-friendly transportation options within the state, encouraging sustainability and reducing greenhouse gas emissions associated with traditional vehicles.

Contention

While the bill has garnered support for promoting sustainable transport, there are potential areas of contention. Critics may argue about the necessity and effectiveness of tax incentives for e-bikes, suggesting that the funds could be allocated to more pressing transportation infrastructure improvements. Moreover, the definition of an e-bike and the specific conditions surrounding the tax credit's application could be points of debate, particularly among groups with vested interests in traditional vehicle markets. Ensuring that the bill meets the diverse transportation needs of all Oklahoma residents while promoting green initiatives may be challenging.

Companion Bills

OK SB306

Carry Over Income tax credit; providing credit for the purchase of an e-bike. Effective date.

Previously Filed As

OK SB306

Income tax credit; providing credit for the purchase of an e-bike. Effective date.

OK SB386

Income tax credit; providing credit for certain purchases of naloxone. Effective date.

OK SB998

Income tax; providing credit toward home purchase expenditures for members of the Oklahoma National Guard. Effective date.

OK SB581

Income tax credit; employer tax credit for purchase of employee disability insurance; providing amount of credit; prohibiting reduction of income tax to less than zero. Effective date.

OK SB1063

Income tax; providing credit for providing certain child care services. Effective date.

OK SB312

Income tax; providing credit for certain renters. Effective date.

OK SB1083

Income tax credit; providing credit for school choice expenditures and home school expenditures. Effective date.

OK SB578

Income tax; providing credit for certain qualified software employers and employees. Effective date.

OK SB971

Income tax; providing credit for certain school choice and qualifying educational expenses. Effective date.

OK SB987

Income tax credit; providing credit for entities providing free classroom space for pre-K programs; providing for carry over; setting amount. Effective date.

Similar Bills

No similar bills found.