Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB379 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2
	3	+	SB379 HFLR Page 1
	4	+	BOLD FACE denotes Committee Amendments. 1
	5	+	2
	6	+	3
	7	+	4
	8	+	5
	9	+	6
	10	+	7
	11	+	8
	12	+	9
	13	+	10
	14	+	11
	15	+	12
	16	+	13
	17	+	14
	18	+	15
	19	+	16
	20	+	17
	21	+	18
	22	+	19
	23	+	20
	24	+	21
	25	+	22
	26	+	23
	27	+	24
3	28
4		-	An Act
5		-	ENROLLED SENATE
	29	+	HOUSE OF REPRESENTATIVES - FLOOR VERSION
	30	+
	31	+	STATE OF OKLAHOMA
	32	+
	33	+	1st Session of the 58th Legislature (2021)
	34	+
	35	+	ENGROSSED SENATE
6	36		BILL NO. 379 By: David of the Senate
7	37
8	38		and
9	39
10	40		Hasenbeck of the House
11	41
12	42
13	43
14	44
15	45
16	46
17	47		An Act relating to individual income tax returns;
18	48		amending 68 O.S. 2011, Section 2368.12, as last
19	49		amended by Section 1, Chapter 92, O.S.L. 2018 (68
20	50		O.S. Supp. 2020, Section 2368.12), which relates to
21	51		donation from tax refund; reauthorizing certain
22	52		donation; and providing an effective date .
23	53
24	54
25	55
26	56
27		-	SUBJECT: Individual income tax
28		-
29	57		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
30		-
31	58		SECTION 1. AMENDATORY 68 O.S. 2011, Section 2368.12, as
32	59		last amended by Section 1, Chapter 92, O.S.L. 2018 (68 O.S. Supp.
33	60		2020, Section 2368.12), is amended to read as follows:
34		-
35	61		Section 2368.12. A. Each state individual income tax return
36	62		form for tax years which begin after December 31, 2003, and each
37	63		state corporate tax return form for tax years beginning after
38	64		December 31, 2003, shall contain a provision to allow a donation
39	65		from a tax refund for the benefit of programs to recruit, train, and
	66	+
	67	+	SB379 HFLR Page 2
	68	+	BOLD FACE denotes Committee Amendments. 1
	69	+	2
	70	+	3
	71	+	4
	72	+	5
	73	+	6
	74	+	7
	75	+	8
	76	+	9
	77	+	10
	78	+	11
	79	+	12
	80	+	13
	81	+	14
	82	+	15
	83	+	16
	84	+	17
	85	+	18
	86	+	19
	87	+	20
	88	+	21
	89	+	22
	90	+	23
	91	+	24
	92	+
40	93		supervise volunteers as Court Appointed Special Advocates, as
41	94		follows:
42		-
43	95		Support of programs for volunteers to act as Court Appointed
44	96		Special Advocates for abused or neglected children. Check if you
45	97		wish to donate from your tax refund: ( ) $2, ( ) $5, or ( ) $____.
46		-
47		-
48		-	ENR. S. B. NO. 379 Page 2
49	98		B. Except as otherwise provided for in this section, all monies
50	99		generated pursuant to subsection A of this section shall be paid to
51	100		the State Treasurer by the Oklahoma Tax Commission and placed t o the
52	101		credit of the Income Tax Checkoff Revolving Fund for Court Appointed
53	102		Special Advocates created in subsection C of this section.
54		-
55	103		C. There is hereby created in the State Treasury a revolving
56	104		fund for the Office of the Attorney General to be designated the
57	105		“Income Tax Checkoff Revolving Fund for Court Appointed Special
58	106		Advocates”. The fund shall be a continuing fund, not subject to
59	107		fiscal year limitations, and shall consist of all monies apportioned
60	108		to the fund pursuant to the provisions of this sectio n. All monies
61	109		accruing to the credit of the fund are hereby appropriated and shall
62	110		be budgeted and expended by the Office of the Attorney General for
63	111		the purpose of providing grants to the Oklahoma CASA Association for
64	112		the purpose of providing support for Court Appointed Special
65	113		Advocates for abused and neglected children. Expenditures from the
66	114		fund shall be made upon warrants issued by the State Treasurer
67	115		against claims filed as prescribed by law with the Director of the
68	116		Office of State Finance for appro val and payment.
69	117
	118	+	SB379 HFLR Page 3
	119	+	BOLD FACE denotes Committee Amendments. 1
	120	+	2
	121	+	3
	122	+	4
	123	+	5
	124	+	6
	125	+	7
	126	+	8
	127	+	9
	128	+	10
	129	+	11
	130	+	12
	131	+	13
	132	+	14
	133	+	15
	134	+	16
	135	+	17
	136	+	18
	137	+	19
	138	+	20
	139	+	21
	140	+	22
	141	+	23
	142	+	24
	143	+
70	144		D. If a taxpayer makes a donation pursuant to subsection A of
71	145		this section in error, the taxpayer may file a claim for refund at
72	146		any time within three (3) years from the due date of the tax return.
73	147		Such claims shall be filed pursuant to the provisions of Section
74	148		2373 of this title. Prior to the apportionment set forth in this
75	149		section, an amount equal to the total amount of refunds made
76	150		pursuant to this subsection during any one (1) year shall be
77	151		deducted from the total donations received pursuant to this section
78	152		during the following year and such amount deducted shall be paid to
79	153		the State Treasurer and placed to the credit of the Income Tax
80	154		Withholding Refund Account.
81		-
82	155		E. Pursuant to Section 2368.18 of this title, the income tax
83	156		checkoff contained in this section is hereby reauthorized effective
84	157		January 1, 2018 January 1, 2022.
85		-
86	158		SECTION 2. This act shall become effective January 1, 2022.
87	159
88		-
89		-	ENR. S. B. NO. 379 Page 3
90		-	Passed the Senate the 11th day of February, 2021.
91		-
92		-
93		-
94		-	Presiding Officer of the Senate
95		-
96		-
97		-	Passed the House of Representatives the 22nd day of April, 2021.
98		-
99		-
100		-
101		-	Presiding Officer of the House
102		-	of Representatives
103		-
104		-	OFFICE OF THE GOVERNOR
105		-	Received by the Office of the Governor this _______ _____________
106		-	day of _________________ __, 20_______, at _______ o'clock _______ M.
107		-	By: _______________________________ __
108		-	Approved by the Governor of the State of Oklahoma this _____ ____
109		-	day of _________________ __, 20_______, at _______ o'clock _______ M.
110		-
111		-	_________________________________
112		-	Governor of the State of Oklahoma
113		-
114		-
115		-	OFFICE OF THE SECRETARY OF STATE
116		-	Received by the Office of the Secretary of State this _______ ___
117		-	day of __________________, 20 _______, at _______ o'clock _______ M.
118		-	By: _______________________________ __
	160	+	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET, dated
	161	+	04/15/2021 - DO PASS.