Provides a deduction against adjusted gross income for dues paid by small businesses to chambers of commerce.
Provides a deduction against adjusted gross income for dues paid by small businesses to chambers of commerce.
Provides small businesses with gross income tax or corporation business tax deduction for wages paid to minimum wage employees.
Establishes a personal income tax deduction for the interest paid on student loans by individual taxpayers having a federal adjusted income of between $65,000 and $125,000, and married taxpayers filing jointly having a federal adjusted income of between $130,000 and $250,000.
Provides for an angel investor income tax credit for investments in qualified businesses that exceed $25,000.
Provides for a deduction from personal gross income for expenses incurred in the adoption of a child in the foster care system.
Requires any state aid owed to a school district from a prior year adjustment be paid as part of the first state aid payment of the following school year.
Enacts the lift our communities advertise locally (LOCAL) program which provides a tax credit on advertising for locally owned minority-owned and women-owned business enterprises, certified service-disabled veteran-owned business enterprises or a small business.
Provides gross income tax deduction for E-ZPass tolls paid.
Revenue and taxation; Oklahoma adjusted gross income; itemized deductions; effective date.