Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB586

Introduced
2/6/23  
Refer
2/7/23  
Report Pass
2/8/23  
Refer
2/8/23  
Report Pass
2/22/23  
Engrossed
3/6/23  
Refer
3/29/23  

Caption

Income tax credit; providing credit for investments in qualified clean-burning motor vehicle fuel property; requiring registration of vehicle in this state to qualify for credit. Effective date.

Impact

The proposed amendments will impact state law by altering the tax landscape for businesses and individuals investing in clean energy vehicles and infrastructure. By redefining what constitutes qualified clean-burning fuel property, SB586 is intended to encourage the adoption of environmentally-friendly fuel sources. This can lead to greater adoption rates of alternative fuel vehicles, potentially reducing greenhouse gas emissions and reliance on traditional fossil fuels. Additionally, by keeping the credit system self-regulating through annual limits, SB586 seeks to mitigate potential over-budgeting issues in future tax credits issued by the state.

Summary

Senate Bill 586 aims to amend existing state laws concerning income tax credits for investments in qualified clean-burning motor vehicle fuel property. The bill outlines specific tax credits available based on the type of clean-burning fuel systems installed, whether they be for compressed natural gas, liquefied petroleum gas, or electric vehicle charging systems. The measure is positioned to incentivize investments in alternative energy infrastructure while establishing eligibility criteria that mandate vehicles be registered in the state to qualify for such credits. The bill also introduces limits on the total amount of credits that can be issued annually, ensuring fiscal responsibility within the state's budget framework.

Sentiment

The general sentiment surrounding SB586 reflects a strong inclination towards promoting environmentally sustainable practices among state legislators. Proponents of the bill largely view it as a positive step toward supporting green energy and fostering a cleaner environment. However, concerns may arise about whether the state's fiscal structure can support such tax credits. Those opposing the bill may focus on potential revenue losses for the state, worrying that significant tax deductions could undermine public funding and services. This discourse highlights the often contentious debate between investing in long-term environmental goals versus immediate fiscal responsibility.

Contention

Notable points of contention have emerged regarding the bill's eligibility requirements and the potential economic impact on state revenues. Critics may argue that mandating vehicle registration within the state could limit the effectiveness of the tax credits, potentially discouraging out-of-state investments and partnerships. Additionally, there may be concerns about the allocation of resources for tracking and managing these credits effectively without overwhelming the Tax Commission. Such doubts suggest a need for careful considerations of the balance between environmental goals and administrative practicality.

Companion Bills

OK SB586

Carry Over Income tax credit; providing credit for investments in qualified clean-burning motor vehicle fuel property; requiring registration of vehicle in this state to qualify for credit. Effective date.

Previously Filed As

OK SB586

Income tax credit; providing credit for investments in qualified clean-burning motor vehicle fuel property; requiring registration of vehicle in this state to qualify for credit. Effective date.

OK SB589

Income tax credit; modifying credit for clean-burning motor vehicle fuel property for certain tax years. Effective date.

OK HB2542

Revenue and taxation; income tax credit; qualified clean burning fuels; effective date; emergency.

OK SB815

Income tax credit; requiring the Oklahoma Tax Commission to verify if certain credit has been claimed for motor vehicle. Effective date.

OK SB605

Income tax credit; modifying required calculation by Tax Commission. Effective date. Emergency.

OK HB2011

Motor vehicles; providing for biennial registration for certain vehicles; effective date.

OK HB1421

Motor vehicles; creating the Motor Vehicle Reform Act; effective date.

OK SB578

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

OK SB983

Sales and use tax; modifying exemption for purchase of motor vehicle. Effective date. Emergency.

OK HB2764

Motor vehicles; creating the Motor Vehicles Updating Act of 2023; effective date.

Similar Bills

OK HB3051

Revenue and taxation; clean-burning motor vehicles; tax credits; fiscal year caps; effective date.

OK SB1857

Income tax credit; extending credit for qualified clean-burning vehicles; providing credit for hydrogen fuel cells. Effective date.

OK SB605

Income tax credit; modifying required calculation by Tax Commission. Effective date. Emergency.

OK SB605

Income tax credit; modifying required calculation by Tax Commission. Effective date. Emergency.

OK HB2542

Revenue and taxation; income tax credit; qualified clean burning fuels; effective date; emergency.

OK HB2542

Revenue and taxation; income tax credit; qualified clean burning fuels; effective date; emergency.

OK SB586

Income tax credit; providing credit for investments in qualified clean-burning motor vehicle fuel property; requiring registration of vehicle in this state to qualify for credit. Effective date.

OK SB589

Income tax credit; modifying credit for clean-burning motor vehicle fuel property for certain tax years. Effective date.