Oklahoma 2022 Regular Session

Oklahoma House Bill HB3353 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	SENATE FLOOR VERSION - HB3353 SFLR Page 1
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	3	+	ENGR. H. B. NO. 3353 Page 1 1
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29		-	SENATE FLOOR VERSION
30		-	April 13, 2022
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33	28		ENGROSSED HOUSE
34	29		BILL NO. 3353 By: McCall, Phillips, Wallace,
35	30		Sims, and McDugle of the
36	31		House
37	32
38	33		and
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40	35		Allen of the Senate
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	40	+
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	43	+
45	44		[ revenue and taxation - sales tax relief credit for
46	45		specified calendar years –
47	46		emergency ]
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53	51		BE IT ENACTED BY THE PEOPL E OF THE STATE OF OKLA HOMA:
54	52		SECTION 1. NEW LAW A n ew section of law to be c odified
55	53		in the Oklahoma Statutes as Section 5010.1 of Title 68, unless there
56	54		is created a duplication in numbering, reads as follows:
57	55		A. As used in the Sales Tax Relief Act:
58	56		1. "Adult" means any person eighteen (18) years of age or
59	57		older;
60	58		2. "Disabled" means that a person has been determined to have
61	59		been permanently and totally disabled pursu ant to action of the
62	60		Workers' Compensation Commission, a determina tion of disability by
63	61		the United States Social Security Administration, a determination of
64		-	disability by a state or local pension system review board, or a
65	62
66		-	SENATE FLOOR VERSION - HB3353 SFLR Page 2
67		-	(Bold face denotes Committee Amendment s) 1
	63	+	ENGR. H. B. NO. 3353 Page 2 1
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	88	+	disability by a state or local pension system review board, or a
92	89		determination by a physician that a person has a physical or mental
93	90		condition that substantially impairs the ability of the person to
94	91		conduct a business or to sustain employment;
95	92		3. "Elderly" means a person who has attained the age of sixty-
96	93		five (65) years at the time the application for sales tax re lief is
97	94		submitted;
98	95		4. "Gross household income" means the gross amount of income of
99	96		every type, regardless of the source, received by all persons
100	97		occupying the same household, whether su ch income was taxable or
101	98		nontaxable for federal or state income tax purposes, including
102	99		pensions, annuities, federal Social Security, unemployment payments,
103	100		veterans' disability compensation, public assistanc e payments,
104	101		alimony, support money, workers' compensation, loss-of-time
105	102		insurance payments, capital gains , and any other type of income
106	103		received; and excluding gifts ; and
107	104		5. "Qualifying person" means an Oklahoma resident, whether
108	105		single or married, who is an adult.
109	106		B. For the period beginning on the effective date of this act,
110	107		and ending December 31, 2024, a qualifying person may receive a
111	108		credit against the tax imposed pu rsuant to Section 2355 of Title 68
112	109		of the Oklahoma Statutes based upon the gross household income
113	110		according to the provisions of this sec tion:
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115		-	SENATE FLOOR VERSION - HB3353 SFLR Page 3
116		-	(Bold face denotes Committee Amendment s) 1
	112	+	ENGR. H. B. NO. 3353 Page 3 1
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141	137		1. A credit of One Hundred Eighty Dollars ($180.00) shall be
142	138		provided to a single person whose gross household income does not
143	139		exceed Thirty Thousand Dollars ($30,000.00);
144	140		2. A credit of Ninety Dollars ($90.00) shall be provided to a
145	141		single person whose gross household income does not exceed Thirty-
146	142		five Thousand Dollars ($35,000.00);
147	143		3. A credit of One Hundred Eighty Dollars ($180.00) shall be
148	144		provided to an adult who is elderly, is disabled , or who claims one
149	145		or more dependents for purposes of fil ing his or her federal income
150	146		tax return if their gross household income does not exceed Forty
151	147		Thousand Dollars ($40,000.00);
152	148		4. A credit of One Hundred Thirty-five Dollars ($135.00) shall
153	149		be provided to an adult who is elderly, is disabled, or who claims
154	150		one or more dependents for purposes of f iling his or her federal
155	151		income tax return if their gross household income does not exceed
156	152		Forty-five Thousand Dollars ($45,000.00);
157	153		5. A credit of Ninety Dollars ($90.00) shall be provided to an
158	154		adult who is elderly, is disabled, or who claims one or more
159	155		dependents for purposes of filing his or her federal income tax
160	156		return if their gross household income does not exceed Fifty
161	157		Thousand Dollars ($50,000.00); or
162	158		6. A credit of Forty-five Dollars ($45.00) shall be provided to
163	159		an adult who is elderly, is disabled , or who claims one or more
164	160		dependents for purpose s of filing his or her federal income tax
165	161
166		-	SENATE FLOOR VERSION - HB3353 SFLR Page 4
167		-	(Bold face denotes Committee Amendment s) 1
	162	+	ENGR. H. B. NO. 3353 Page 4 1
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192	187		return if their gross household income does not exceed Fifty-five
193	188		Thousand Dollars ($55,000.00).
194	189		C. The provisions o f this section shall cease to be operative
195	190		for calendar year 2025 and every calendar year thereafter.
196	191		SECTION 2. AMENDATORY 68 O.S. 2021, Section 5011, is
197	192		amended to read as follows:
198	193		Section 5011. A. Except as otherwise provided by this section,
199	194		beginning with the for calendar year 1990 and for each calendar year
200	195		through 1998, and for calendar year 2003 years 2022, 2023, and 2024,
201	196		any individual who is a reside nt of and is domiciled in this s tate
202	197		during the entire calendar year for which the filing is made and
203	198		whose gross household income for such year does not exceed Twelve
204	199		Thousand Dollars ($12 ,000.00) the applicable amounts as prescribed
205	200		by Section 1 of this act may file a claim for sales t ax relief.
206	201		B. For calendar years 1999, 2002 and 2004, any individual who
207	202		is a resident of and is domiciled in this state during the entire
208	203		calendar year for which the filing is m ade may file a claim for
209	204		sales tax relief if the gross household income for s uch year does
210	205		not exceed the following amounts:
211	206		1. For an individual not subject to the provisions of paragraph
212	207		2 of this subsection and claiming no allowab le personal exemption
213	208		other than the allowable personal exemption for that individual or
214	209		the spouse of that individual, Fifteen T housand Dollars
215	210		($15,000.00); or
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217		-	SENATE FLOOR VERSION - HB3353 SFLR Page 5
218		-	(Bold face denotes Committee Amendment s) 1
	212	+	ENGR. H. B. NO. 3353 Page 5 1
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243	237		2. For an individual claiming one or more allowable personal
244	238		exemptions other than the allowa ble personal exemption for that
245	239		individual or the spouse of that individual, an individual with a
246	240		physical disability constitutin g a substantial handicap to
247	241		employment, or an individual who is sixty -five (65) years of age or
248	242		older at the close of the tax y ear, Thirty Thousand D ollars
249	243		($30,000.00).
250	244		C. For calendar years 2000, 2001, 2005 year 2025 and following,
251	245		an individual who is a reside nt of and is domiciled in this state
252	246		during the entire calendar year for which the filing is made may
253	247		file a claim for sales tax relief if the gross ho usehold income for
254	248		such year does not exceed the following amounts:
255	249		1. For an individual not subject to the provisions of paragraph
256	250		2 of this subsection and claiming no allowable personal exemption
257	251		other than the allowable personal exemption for that indi vidual or
258	252		the spouse of that individual, Twenty Thousand Dollars ($ 20,000.00);
259	253		or
260	254		2. For an individual c laiming one or more allowable personal
261	255		exemptions other than the allowable personal exemption for that
262	256		individual or the spouse of that individual, an individual with a
263	257		physical disability constituting a substantial ha ndicap to
264	258		employment, or an individual who is sixty-five (65) years of age or
265	259		older at the close of the tax year, Fifty Thousand Dollars
266	260		($50,000.00).
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268		-	SENATE FLOOR VERSION - HB3353 SFLR Page 6
269		-	(Bold face denotes Committee Amendment s) 1
	262	+	ENGR. H. B. NO. 3353 Page 6 1
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294	287		D. C. The amount of the claim filed purs uant to the Sales Tax
295	288		Relief Act shall be Forty Dollars ($40.00) multiplied by the number
296	289		of allowable personal exemptions. As used in the Sales Tax Relief
297	290		Act, "allowable personal exemption " means a personal exemption t o
298	291		which the taxpayer would be entit led pursuant to the provisions of
299	292		the Oklahoma Income Tax Act, e xcept for:
300	293		1. The exemptions such tax payer would be entitled to pursuant
301	294		to Section 2358 of this title if such taxpayer or spouse is blind or
302	295		sixty-five (65) years of age or older at the clos e of the tax year;
303	296		2. An exemption for a person convicted of a felony if during
304	297		all or any part of th e calendar year for which the claim is filed
305	298		such person was an inmate in the custody of the Department of
306	299		Corrections; or
307	300		3. An exemption for a person i f during all or any part of the
308	301		calendar year for which the clai m is filed such person resided
309	302		outside of this state.
310	303		E. D. A person convicted of a felony shall not be permitted to
311	304		file a claim for sales tax relief pursu ant to the provisions of
312	305		Sections 5010 through 5016 of this title for the period of time
313	306		during which the person is an inmate in the cust ody of the
314	307		Department of Corrections. Such period of time shall include the
315	308		entire calendar year if the person is in t he custody of the
316	309		Department of Correc tions during any part of the calendar year. The
317	310		provisions of this subsection shall not prohibit a ll other members
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319		-	SENATE FLOOR VERSION - HB3353 SFLR Page 7
320		-	(Bold face denotes Committee Amendment s) 1
	312	+	ENGR. H. B. NO. 3353 Page 7 1
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345	337		of the household of an inmate from filing a claim based upon the
346	338		personal exemptions to which the hous ehold members would be entitled
347	339		pursuant to the provisions of the Oklahoma Income Tax Act.
348	340		F. E. The Department of Corrections shall wit hhold up to fifty
349	341		percent (50%) of any money inmates receive for claims made pursuant
350	342		to the Sales Tax Relief Act prior to September 1, 1991, for costs of
351	343		incarceration.
352	344		G. F. For purposes of Section 139.105 of Title 17 of the
353	345		Oklahoma Statutes, the gross household income of any individual who
354	346		may file a claim for sales tax relief shall not exceed Twelve
355	347		Thousand Dollars ($12,000.00).
356	348		SECTION 3. It being immediately necessary for the preservation
357	349		of the public peace, health or safety, an emergency is hereby
358	350		declared to exist, by reason whereof this act shall take effect and
359	351		be in full force from and after its passage and approval.
360		-	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS
361		-	April 13, 2022 - DO PASS
	352	+	Passed the House of Representatives the 23rd day of March, 2022.
	353	+
	354	+
	355	+
	356	+
	357	+	Presiding Officer of the House
	358	+	of Representatives
	359	+
	360	+
	361	+	Passed the Senate the ___ day of __________, 2022.
	362	+
	363	+
	364	+
	365	+
	366	+	Presiding Officer of the Senate
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