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HOUSE OF REPRESENTATIVES - FLOOR VERSION
STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
COMMITTEE SUBSTITUTE
FOR
HOUSE BILL NO. 2247 By: Burns of the House
and
Hall of the Senate
COMMITTEE SUBSTITUTE
[ County Road and Bridge Fu nding Incentive Act of
2023 - income tax credit - county population -
county government personnel education and training;
requiring certain hours of training - current
county officers - monthly travel allowan ce - an
effective date ]
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law not to be
codified in the Oklahoma Statutes reads as follows:
Sections 1 and 2 of this act shall be known and may be cited as
the "County Road and Bridge Funding Incentive Act of 2023".
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SECTION 2. NEW LAW A new sectio n of law to be codified
in the Oklahoma Statutes as Section 2357.801 of Title 68, unless
there is created a duplication in n umbering, reads as follows:
A. For taxable years beginning on or after January 1, 2024, and
ending not later than December 31, 2026, there shall be allowed as a
credit against the tax imposed pursuant to Section 2355 of Title 68
of the Oklahoma Statut es upon the taxable income of natural persons,
for a qualified donation made by a natural person acting in their
individual capacity to a county for deposit into its Cou nty Road and
Bridge Incentive account of its donation fund as follows:
1. One hundred percent (100%) of the amount of the donation to
a county with a population of less than tw enty-five thousand
(25,000) persons;
2. Seventy-five percent (75%) of the amount of the donation to
a county with a population in excess of twenty-five thousand
(25,000) persons but not in excess of fifty thousand (50,000)
persons;
3. Fifty percent (50%) of the amount of the donation to a
county with a population in excess of fifty thousand (50,000)
persons but not in excess of seventy-five thousand (75,000) persons;
or
4. Twenty-five percent (25%) of the amount of the donation to a
county with a population in excess of seventy-five thousand (75,000)
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persons, but not in excess of one hundred thousand (100,000)
persons.
B. No tax credit otherwise authorized by this secti on shall be
claimed for a donation to a county having a population in excess of
one hundred thousand (100,000) persons. In order to accept a
donation for which a credit is to be claimed pursua nt to the
provisions of this section, the officers of the count y shall be
trained according to the requirements of Section 130.7 of Title 19
of the Oklahoma Statutes.
C. All population determinations required by this section shall
be governed by the Federal Decennial Census or most recent
population estimate based on the date of the donation.
D. The credit author ized by this section shall not be us ed to
reduce the tax liability of the taxpayer to less than zero (0).
E. The credit otherwise authorized by t his section may only be
used by a natural person for a donatio n made by that natural person
in their individual capacity and shall not be claimed by any other
legal entity.
F. To the extent not used, the credit authorized by this
section may be carried over, in order, to each of the three (3)
succeeding taxable years.
G. For tax years beginning on or after Janua ry 1, 2024, and
ending not later than December 31, 2026, the total amount of credits
authorized by this section used to offset tax shall be adjusted
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annually to limit the annual amount of credits to T en Million
Dollars ($10,000,000.00). The Tax Commission shall annually
calculate and publish a percentage by which the cr edits authorized
by this section shall be reduced so the total amount of credits used
to offset tax does not exceed Ten Million Dollars ($10,000,000.00)
per year. The formula to be used for the percentage adjustmen t
shall be Ten Million Dollars ($10,000,000.00) divided by the credits
used to offset tax in the second preceding year.
H. Pursuant to subsection G of this section, in the event the
total tax credits authorized by this section exc eed Ten Million
Dollars ($10,000,000.00) in any calendar year, the Tax Commission
shall permit any excess over Ten Million Dollars ($10,000,000.00)
but shall factor such excess into the percentage adjustment formula
for subsequent years.
I. Each county treasurer of the county to which a d onation can
be made to qualify for the tax credit authorized by this section
shall create within the county donation fund an account to be
designated the "County Road and Bridge Incentive Account" and any
donation made to the county by a natural person for the purpose of
qualifying for the income tax credit authorized by this section
shall be credited to such account. No funds in the account may be
used to acquire new equipment, but may be used for repairs to
existing equipment acquired with other funds of the county or
acquired by other methods. The balance of the account may be used
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by the county for improvements to county roads or bridges in
accordance with other requirements of law governing such
expenditure.
SECTION 3. AMENDATORY 19 O.S. 20 21, Section 130.7, is
amended to read as follows:
Section 130.7 A. Each For any county with a population of one
hundred thousand (100,000) or fewer persons according to the Federal
Decennial Census or most recent population estimate, each county
commissioner, county clerk, county treasurer , and court clerk
holding office on May 11, 1982 elected or appointed after November
1, 2024, and those elected thereafter and the deputies of such
elected county officers shall be required to participate in the
appropriate training programs, as defined in subsection B of this
section, and educational seminars relevant to their po sitions and
duties conducted pursuant to Sectio ns 130.1 through 130.7 of this
title. In addition, county sheriffs and county assessors may attend
the training programs specified in this section, within ninety (90)
days after the general election of his or her first term of office,
to attend and comple te the orientation training provided through or
approved by the County Training Program of the Cooperative Extension
Service at Oklahoma State University.
B. Appropriate training programs shall include those programs
provided by the Cooperative Extension Service at Oklahoma State
University 1. For any county with a population of one hundred
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thousand (100,000) or fewer persons according to the Federal
Decennial Census or most recent population estimate, each county
commissioner, county clerk and county tre asurer elected or appointed
after November 1, 20 24, shall be required to obtain a Basic
Certification by the end of his or her first term, an Advanced I
Certification by the end of his or her second term, and an Advanced
II Certification by the end of his or her third term prescribed by
and provided through the County Training Program of the Cooperative
Extension Service at Oklahoma State University.
2. For any county with a population of one hundred thousand
(100,000) or fewer persons according to the Fed eral Decennial Census
or most recent population estimate, each county commissioner, county
clerk and county treasurer holding office o n November 1, 2024, shall
obtain:
a. Basic Certification by November 1, 202 6, if still
holding the same office,
b. Advanced I Certification by November 1, 2030, if still
holding the same office, and
c. Advanced II Certification by November 1, 203 4, if
still holding the same office.
C. At the discretion of the County Training Program of the
Cooperative Extension Service at Ok lahoma State University, current,
approved training hours accumulated through previous terms shall
apply toward Basic, Advanced I and Advanced II certifications.
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D. 1. For any county with a population of one hundred thousand
(100,000) or fewer persons according to the Federal Decennial Census
or most recent population estimate, each court clerk elected or
appointed after November 1, 20 24, shall complete the required hours
to obtain his or her certificate through the County Training Program
of the Cooperative Extension Service at Oklahoma State Universi ty by
the end of his or her first term. Each county assessor and county
sheriff elected or appointed after November 1, 202 4, shall obtain
his or her certificate through the County Training Program of the
Cooperative Extension Service at Oklahoma State Uni versity by the
end of his or her second term. By discretion of the County Training
Program of the Cooperative Extension Service at Okl ahoma State
University, current, approved training hours accumulated thro ugh
previous terms shall apply toward certificat e hours.
2. Court clerks holding office November 1, 202 4, shall complete
the required hours to obtain their certificate through the C ounty
Training Program of the Cooperative Extension Service at Oklahoma
State University by November 1, 202 9, if still holding the same
office. Each county assessor and county sheriff holding office on
November 1, 2024, shall obtain his or her certificate through the
County Training Program of the Cooperative Extension Service at
Oklahoma State University by November 1, 20 33, if still holding the
same office. By discretion of the County Training Program of the
Cooperative Extension Service at Oklahoma Sta te University, current,
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approved training hours accumulated through previ ous terms shall
apply toward certificate hours.
E. Upon completion of the requirements in subsections A through
D of this section, ea ch county commissioner, county clerk, county
treasurer and county court clerk shall be required to attend six (6)
hours of continuing education per calendar year through or approved
by the County Training Program of the Cooperative Extension Service
at Oklahoma State University.
F. The deputies of each elected county officer shall
participate in the training and educational seminars relevant to
their positions and duties .
G. Any county with a p opulation in excess of one hundred
thousand (100,000) persons according to the Federal Decennial Census
or most recent population estimate shall provide training to its
officers, but may offer such training using other service provi ders
or the county's own personnel .
SECTION 4. AMENDATORY 19 O.S. 2021, Section 166, is
amended to read as follows:
Section 166. A. Failure of a county officer to attend any
school, conference or meeting unless excused prior th ereto shall
cause the county officer to forfeit his or her right to the monthly
travel allowance provided by Section 165 of this title for the month
in which such school, conference or meeting is held. The di recting
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state officer or agency head shall noti fy the county clerk of the
county of the forfeiture of such county officer.
B. Any county commissioner, county treasurer, county clerk,
county sheriff or county court cl erk who fails to complete the
training requirements as outlined in Section 130.7 of t his title
shall, but not limited to, forfeit his or her right to receive the
monthly travel allowance provided by Section 165 of this title or
any other penalties authoriz ed by law.
C. The County Training Pro gram Director of the Cooperative
Extension Service at Oklahoma State University shall send written
notification of noncompliance to th e county clerk of the county, the
board of county commissioners and the State Audito r and Inspector.
Upon such notificati on, the board of county commissioners shall not
approve payment of the monthly travel allowance for said county
officer. The monthly travel allowance may be reinstated the
following month once the county officer becom es compliant with the
training requirements. The County Training Program Director of the
Cooperative Extension Service at Oklahoma State University shall
send written notification to the county clerk of the county, the
board of county commissioners and th e State Auditor and Inspector
when a county officer reestablishes compliance with the training
requirements.
D. Any county, county officer or deputy may join his or her
respective state, national or international association, including
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but not limited to, the National Association of Counties, the
International Association of Assessors and the International
Association of Clerks, Recorders, Election Officials and Treasurers.
It shall not be mandatory for a county officer or his or her deputy
to attend any meeting, school, institute or conferen ce sponsored or
held by anyone other than a sta te officer or agency head, but if
funds are available for travel to such meeting, schoo l, institute or
conference, either within or outside this state, from funds
appropriated for traveling expenses in additio n to the monthly
travel allowance provided by S ection 165 of this title, then it
shall be lawful for such traveling expenses to be pai d from such
travel funds so appropriated to the county officer or his or her
deputies.
SECTION 5. Sections 1 and 2 of this act shall become effective
January 1, 2024.
SECTION 6. Sections 3 and 4 of t his act shall become ef fective
November 1, 2023.
COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET , dated
03/06/2023 - DO PASS, As Amended and Coauthored.