Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB297

Introduced
2/3/25  

Caption

Income tax; exempting certain income from taxable income. Effective date.

Impact

The implications of SB297 are significant for Oklahoma's tax framework, especially for retirees whose income may be exempt from taxation under the proposed amendments. This means that older citizens in lower income brackets could benefit substantially as their taxable income is reduced, thereby potentially lowering their tax burden and aiding their economic stability. Furthermore, the bill indicates an intent to simplify the state tax process by eliminating certain complexities associated with retirement income taxation.

Summary

Senate Bill 297 aims to amend existing clauses in Oklahoma's tax code regarding income tax adjustments. The bill specifically proposes exemptions on certain types of income from taxable income, which includes retirement benefits for older individuals and other specific sources of income. The bill revises Section 2358 of Title 68 of the Oklahoma Statutes and seeks to update statutory language and references to align with current standards, thus streamlining the legislative framework governing income tax in Oklahoma.

Contention

However, there have been points of contention raised regarding SB297. Critics worry that while the bill seeks to relieve some tax burdens for specific groups, it may lead to a disproportionate tax structure where low-income individuals and families continue to bear a heavier tax load relative to those who are exempted. Additionally, discussions highlighted concerns from lawmakers and stakeholders about how this bill could impact the overall state budget and fiscal health, primarily due to reduced tax revenues from the exemptions.

Notable_points

Overall, SB297 represents a shift towards more favorable tax treatment for particular categories of income while attempting to maintain a balanced approach in regards to state revenue. The ongoing discourse around the bill encompasses the challenges of ensuring equity in taxation while providing necessary support to vulnerable populations, such as retirees and low-income earners. Legislators will need to navigate these discussions carefully to address both fiscal responsibility and the welfare of their constituents.

Companion Bills

No companion bills found.

Previously Filed As

OK SB882

Driving under the influence; modifying bail provisions related to charges of driving under the influence. Effective date.

OK SB434

County employees' retirement systems; increasing maximum amount of total employer and employee contributions. Effective date. Emergency.

OK SB201

Schools; establishing minimum salary schedule for teachers. Effective date. Emergency.

OK SB936

Tobacco and vapor products; modifying applicability of fines under the Prevention of Youth Access to Tobacco Act. Effective date.

OK SB327

Income tax; modifying marginal income tax brackets for certain tax years. Effective date.

OK SB292

Income tax; modifying certain income tax rate for certain tax years. Effective date.

OK SB290

Tax; modifying certain income tax rates for certain tax years. Effective date.

OK HB2140

Revenue and taxation; Ad Valorem Tax Code; definitions; classifications of property; valuation procedures; effective date.

Similar Bills

OK HB2646

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

OK HB1200

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

OK HB1391

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

OK HB1927

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

OK HB1248

Revenue and taxation; Senior Service Corps Act of 2025; adjustments to Oklahoma adjusted gross income and taxable income; support services; schools; effective date.

OK HB2194

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

OK HB1599

Revenue and taxation; income tax; pensions; taxable income; exemption; effective date.

OK HB2199

Revenue and taxation; standard deduction amounts; effective date.