Oklahoma 2024 Regular Session

Oklahoma House Bill HB2693

Introduced
2/6/23  
Refer
2/7/23  

Caption

Revenue and taxation; franchise tax; rate reduction; effective date; emergency.

Impact

The proposed adjustments in HB 2693 are poised to heavily influence the financial landscape for businesses in Oklahoma. Supporters of the bill argue that reducing the franchise tax fosters a more conducive environment for economic development, enabling businesses to reinvest savings into operations and growth. This is anticipated to attract both in-state and external companies, providing a long-term benefit to the state’s economy. However, it also raises concerns about the potential decrease in state revenue, which could affect funding for public services and infrastructure.

Summary

House Bill 2693 aims to amend the existing franchise tax structure within Oklahoma by reducing the tax rates over several years and eventually eliminating the tax completely for specified tax years. The bill delineates a step-down approach, starting with a rate of $1.25 for every $1,000 of capital used for the period ending June 30, 2023, decreasing to zero for tax years following June 30, 2028. This legislation has significant implications for businesses operating in the state, affecting how they calculate their tax liabilities based on capital investments.

Contention

Opposition to HB 2693 centers around the fear that substantial tax reductions could lead to a shortfall in revenue that manages state-funded programs and services. Critics worry that while the intent is to stimulate business activity, the long-term implications might leave state budgets strained. Various stakeholders, including fiscal watchdog groups and public policy analysts, have highlighted the delicate balance between incentivizing business growth and ensuring adequate funding for essential state services. Thus, the discourse around this bill encapsulates a broader debate on economic strategy and fiscal responsibility.

Companion Bills

OK HB2693

Carry Over Revenue and taxation; franchise tax; rate reduction; effective date; emergency.

Previously Filed As

OK HB2693

Revenue and taxation; franchise tax; rate reduction; effective date; emergency.

OK HB2695

Revenue and taxation; franchise tax; effective date.

OK HB1039

Revenue and taxation; franchise tax; removing levy of tax after certain year; effective date; emergency.

OK HB2285

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

OK HB2620

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

OK HB1953

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

OK HB2025

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

OK HB2028

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

OK HB2020

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

OK HB1568

Revenue and taxation; sales tax; exemption; nonprofit entities; revenues; effective date; emergency.

Similar Bills

MS SB2211

Tax Payer Pay Raise Act; remove phase out of income & franchise tax & remove deduction of federal employment tax.

OK HB2693

Revenue and taxation; franchise tax; rate reduction; effective date; emergency.

MS SB2989

Taxation; freeze phase-in of income tax cuts and phase out of corporation franchise tax.

MS HB274

Economically Distressed Municipalities Development Act; create.

MS SB2159

Mississippi Flexible Tax Incentive Act; create.

MS HB627

Mississippi Flexible Tax Incentive Act; create.

PA HB1057

Amending the act of May 11, 1889 (P.L.188, No.210), entitled "A further supplement to an act, entitled 'An act to establish a board of wardens for the Port of Philadelphia, and for the regulation of pilots and pilotage, and for other purposes,' approved March twenty-ninth, one thousand eight hundred and three, and for regulating the rates of pilotage and number of pilots," further providing for rates of pilotage and computation, for pilotage fees and unit charge and for charges for services.

WY HB0029

Hathaway scholarship amendments.