Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB129

Introduced
2/1/21  

Caption

Income tax; eliminating certain limit on itemized deductions after specified time period. Effective date.

Impact

If SB129 is enacted, it will significantly alter the way taxable income is calculated in Oklahoma. By removing time limitations on itemized deductions, taxpayers may find themselves with a higher amount of allowable deductions. This could lead to a decrease in tax liabilities for many individuals and corporations, potentially increasing disposable income and influencing personal financial decisions and business investments. The long-term implications of such changes could result in a broader economic impact as well, including increased consumer spending.

Summary

Senate Bill 129 aims to amend the income tax regulations in Oklahoma, particularly focusing on the itemized deductions available to taxpayers. The bill proposes to eliminate specific limitations on itemized deductions after a predetermined time period, thereby allowing taxpayers more flexibility in how they adjust their taxable income. As per the new regulations, adjustments to taxable income and adjusted gross income will be made more favorable for both individual and corporate taxpayers, with particular attention to standard deductions.

Contention

The bill may face scrutiny and debate within the legislative assembly, particularly from factions concerned with fiscal policy and state revenue. Critics might argue that loosening restrictions on itemized deductions could lead to reduced state revenue flows, which are essential for public services. Proponents, however, may counter that enhancing tax deductions will encourage economic activity, thereby offsetting any anticipated losses in tax revenue. This juxtaposition of viewpoints on fiscal responsibility and economic stimulation will likely be a point of contention as discussions progress.

Companion Bills

No companion bills found.

Previously Filed As

OK SB1249

Income tax; eliminating limit on itemized deductions for certain tax years. Effective date.

OK SB108

Income tax; eliminating limitation on itemization of wagering losses for certain tax years. Effective date.

OK SB626

Income tax; exempting gambling losses from limitation on itemized deductions. Effective date.

OK SB626

Income tax; exempting gambling losses from limitation on itemized deductions. Effective date.

OK SB1348

Income tax; eliminating limitation on itemization of wagering losses. Effective date.

OK SB43

Income tax; exempting wagering losses from itemized deduction limit for certain tax years. Effective date.

OK HB2025

Revenue and taxation; Oklahoma adjusted gross income; itemized deductions; effective date.

OK HB2025

Revenue and taxation; Oklahoma adjusted gross income; itemized deductions; effective date.

OK HB3675

Revenue and taxation; Oklahoma adjusted gross income; itemized deductions; effective date.

OK SB553

Income tax; eliminating deduction for certain capital gains. Effective date.

Similar Bills

OK HB2646

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

OK HB2178

Revenue and taxation; income tax; Oklahoma taxable income; Oklahoma adjusted gross income; OK Able Accounts; effective date.

OK SB1452

Income tax; authorizing an income tax credit for employers that provide employee paid leave for volunteering for poll work. Effective date.

OK HB3669

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

OK HB1200

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

OK HB2865

Revenue and taxation; tax deduction; infertility treatments; effective date.

OK HB2880

Revenue and taxation; net operating loss deductions; excess business losses; effective date.

OK HB2004

Medical marijuana; licensing; clarifying duties and functions of the Oklahoma Medical Marijuana Authority; taxes; emergency.