Relates to treatment of gains from qualified opportunity zones in calculating taxable income; removes exclusion of gains on property in qualified opportunity zones in calculation of income.
Relates to treatment of gains from qualified opportunity zones in calculating taxable income; removes exclusion of gains on property in qualified opportunity zones in calculation of income.
Relates to treatment of gains from qualified opportunity zones in calculating taxable income; removes exclusion of gains on property in qualified opportunity zones in calculation of income.
Taxation: gross income exclusions: opportunity zones.
Income taxes: credits: low-income housing: qualified opportunity zone.
Income tax; revise certain provisions to address investment in federally designated qualified opportunity zones.
Designated qualified opportunity zones: sale or lease of property.
Income tax; modifying certain apportionment factor for calculation of Oklahoma taxable income. Effective date.
Personal income taxes: exclusions: capital gains: sale of residence.