Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB1500

Introduced
2/7/22  

Caption

Income tax credit; providing credit for donation of security alarms for victims of domestic violence. Effective date.

Impact

The bill allows for a 20% tax credit based on the cost of the alarm services provided, which includes any necessary equipment. However, the total amount of credit that can be claimed in any taxable year is capped at $10,000. Additionally, unused credits can be carried over for three subsequent years, though they cannot reduce the taxable income below zero. This measure is intended to encourage more businesses and individuals to contribute toward community safety without incurring a financial penalty.

Summary

Senate Bill 1500 (SB1500) introduces an income tax credit for individuals and entities that donate alarm security services to certain nonprofit organizations and governmental entities focused on assisting victims of domestic violence. The bill specifies that donors who are licensed under the Alarm, Locksmith, and Fire Sprinkler Industry Act can claim this tax credit. In doing so, the state aims to bolster support for victims by enabling security measures that can potentially protect them from further harm.

Contention

While the bill has its supporters who view it as an essential step in protecting domestic violence victims, there may be concerns regarding the fiscal implications for the state. Critics could argue that while the intention is noble, the cost of providing such tax credits may contribute to a reduction in state revenue. This skepticism might be especially pertinent in discussions about funding for broader programs aimed at victims of domestic violence, questioning whether financial incentives are the best approach to tackle such deeply entrenched issues.

Companion Bills

No companion bills found.

Previously Filed As

OK SB34

AN ACT relating to tax credits for support provided to victims of domestic violence.

OK SB437

Authorizes a tax credit for providing housing to victims of domestic violence

OK SB795

Authorizes a tax credit for providing housing to victims of domestic violence

OK SB205

Authorizes a tax credit for providing housing to victims of domestic violence

OK HB1021

Revenue and taxation; income tax; tax credits; in lieu; effective date.

OK SB813

Income tax credit; creating the Tobacco Settlement Taxpayer Relief Fund; providing credit. Effective date.

OK SB1471

Income tax credit; providing credit for qualifying educational expenses. Effective date.

OK SB1063

Income tax; providing credit for providing certain child care services. Effective date.

OK SB1063

Income tax; providing credit for providing certain child care services. Effective date.

OK SB1497

Income tax; modifying income tax credit for donations to certain research institutes. Effective date.

Similar Bills

No similar bills found.