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STATE OF OKLAHOMA
2nd Session of the 58th Legislature (2022)
COMMITTEE SUBSTITUTE
FOR
HOUSE BILL NO. 3353 By: McCall
COMMITTEE SUBSTITUTE
An Act relating to revenue and taxation; defining
terms; providing for sales tax relief credit for
specified calendar years ; specifying amount of credit
based upon gross household income amounts; amending
68 O.S. 2021, Section 5011, which relates to
procedures for claiming of credits; modifying
provisions related to claim of credits; modifying
credit amounts for specified calendar years ; and
declaring an emergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLA HOMA:
SECTION 1. NEW LAW A n ew section of law to be codifie d
in the Oklahoma Statutes as Section 5010.1 of Title 68, unless there
is created a duplication in numbering, reads as follows:
A. As used in the Sales Tax Relief Act :
1. "Adult" means any person eighteen (18) years of age or
older;
2. "Disabled" means that a person has been determined to have
been permanently and totally disabled pursu ant to action of the
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Workers' Compensation Commission, a determination of di sability by
the United States Social Security Administration, a determination of
disability by a state or local pension system review board, or a
determination by a physician that a person has a physical or mental
condition that substantially impairs the ability of the person to
conduct a business or to sustain employment;
3. "Elderly" means a person who has attained the age of sixty-
five (65) years at the time the application for sales tax re lief is
submitted;
4. "Gross household income" means the gross amount of income of
every type, regardless of the source, received by all persons
occupying the same household, whether su ch income was taxable or
nontaxable for federal or state income tax purposes, including
pensions, annuities, federal Social Security, unemployment payments,
veterans' disability compensation, public assistanc e payments,
alimony, support money, workers' compensation, loss-of-time
insurance payments, capital gains , and any other type of income
received; and excluding gifts ; and
5. "Qualifying person" means an Oklahoma resident, whether
single or married, who is an adult.
B. For the period beginning on the effective date of this act,
and ending December 31, 2024, a qualifying person may receive a
credit against the tax imposed pursuant to Section 2355 of Title 68
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of the Oklahoma Statutes based upon the gross household income
according to the provisions of this sec tion:
1. A credit of One Hundred Eighty Dollars ($180.00) shall be
provided to a single person whose gross household income does not
exceed Thirty Thousand Dollars ($30,000.00);
2. A credit of Ninety Dollars ($90.00) shall be provided to a
single person whose gross household income does not exceed Thirty-
five Thousand Dollars ($35,000.00);
3. A credit of One Hundred Eighty Dollars ($180.00) shall be
provided to an adult who is elderly, is disabled , or who claims one
or more dependents for purposes of fil ing his or her federal income
tax return if their gross household income does not exceed Forty
Thousand Dollars ($40,000.00);
4. A credit of One Hundred Thirty-five Dollars ($135.00) shall
be provided to an adult who is elderly, is disabled, or who claims
one or more dependents for purposes of f iling his or her federal
income tax return if their gross household income does not exceed
Forty-five Thousand Dollars ($45,000.00);
5. A credit of Ninety Dollars ($90.00) shall be provided to an
adult who is elderly, is disabled, or who claims one or more
dependents for purposes of filing his or her federal income tax
return if their gross household income does not exceed Fifty
Thousand Dollars ($50,000.00); or
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6. A credit of Forty-five Dollars ($45.00) shall be provided to
an adult who is elderly, is disabled , or who claims one or more
dependents for purpose s of filing his or her federal income t ax
return if their gross household income does not exceed Fifty-five
Thousand Dollars ($55,000.00).
C. The provisions o f this section shall cease to be operative
for calendar year 2025 and every calendar year thereafter.
SECTION 2. AMENDATORY 68 O.S. 2021, Section 5011, is
amended to read as follows:
Section 5011. A. Except as otherwise provided by this section,
beginning with the for calendar year 1990 and for each calendar year
through 1998, and for calendar year 2003 years 2022, 2023, and 2024,
any individual who is a reside nt of and is domiciled in this state
during the entire calendar year for which the filing is made and
whose gross household income for such year does not exceed Twelve
Thousand Dollars ($12,000.00) the applicable amounts as prescribed
by Section 1 of this act may file a claim for sales tax rel ief.
B. For calendar years 1999, 2002 and 2004, any individual who
is a resident of and is domiciled in this state during the entire
calendar year for which the filing is m ade may file a claim for
sales tax relief if the gross household income for such ye ar does
not exceed the following amounts:
1. For an individual not subject to the provisions of paragraph
2 of this subsection and claiming no allowable personal exemption
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other than the allowable personal exemption for that individual or
the spouse of that individual, Fifteen T housand Dollars
($15,000.00); or
2. For an individual claiming one or more allowable personal
exemptions other than the allowable personal exemption for that
individual or the spouse of that individual, an individual with a
physical disability constitutin g a substantial handicap to
employment, or an individual who is sixty -five (65) years of age or
older at the close of the tax year, Thirty Thousand D ollars
($30,000.00).
C. For calendar years 2000, 2001, 2005 year 2025 and following,
an individual who is a reside nt of and is domiciled in this state
during the entire calendar year for which the filing is made may
file a claim for sales tax relief if the gross ho usehold income for
such year does not exceed the following amounts:
1. For an individual not subject to the provisions of paragraph
2 of this subsection and claiming no allowable personal exemption
other than the allowable personal exemption for that indi vidual or
the spouse of that individual, Twenty Thousand Dollars ($20,000 .00);
or
2. For an individual c laiming one or more allowable personal
exemptions other than the allowable personal exemption for that
individual or the spouse of that individual, an individual with a
physical disability constituting a substantial handicap to
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employment, or an individual who is sixty-five (65) years of age or
older at the close of the tax year, Fifty Thousand Dollars
($50,000.00).
D. C. The amount of the claim filed purs uant to the Sales Tax
Relief Act shall be Forty Dollars ($40.00) multi plied by the number
of allowable personal exemptions. As used in the Sales Tax Relief
Act, "allowable personal exemption " means a personal exemption to
which the taxpayer would be entit led pursuant to the provisions of
the Oklahoma Income Tax Act, except for:
1. The exemptions such tax payer would be entitled to pursuant
to Section 2358 of this title if such taxpayer or spouse is blind or
sixty-five (65) years of age or older at the clos e of the tax year;
2. An exemption for a person convicted of a felony if during
all or any part of th e calendar year for which the claim is filed
such person was an inmate in the custody of the Department of
Corrections; or
3. An exemption for a person i f during all or any part of the
calendar year for which the claim is f iled such person resided
outside of this state.
E. D. A person convicted of a felony shall not be permitted to
file a claim for sales tax relief pursuant to the provisions of
Sections 5010 through 5016 of this title for the period of time
during which the person is an inmate in the cust ody of the
Department of Corrections. Such period of time shall include the
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entire calendar year if the person is in the custody of the
Department of Correc tions during any part of the calendar year. The
provisions of this subsection shall not prohibit a ll other members
of the household of an inmate from filing a claim based upon the
personal exemptions to which the household members would be entitled
pursuant to the provisions of the Oklahoma Income Tax Act.
F. E. The Department of Corrections shall wit hhold up to fifty
percent (50%) of any money inmates receive for claims made pursuant
to the Sales Tax Relief Act prior to September 1, 1991, for costs of
incarceration.
G. F. For purposes of Section 139.105 of Title 17 of the
Oklahoma Statutes, the gross household income of any individual who
may file a claim for sales tax relief shall not exceed Twelve
Thousand Dollars ($12,000.00).
SECTION 3. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage an d approval.
58-2-11007 LRB 03/03/22