Oklahoma 2023 Regular Session

Oklahoma Senate Bill SB815

Introduced
2/6/23  

Caption

Income tax credit; requiring the Oklahoma Tax Commission to verify if certain credit has been claimed for motor vehicle. Effective date.

Impact

If enacted, SB815 is expected to have a positive impact on the promotion of cleaner energy usage among motor vehicles in Oklahoma. The tax credits are structured to incentivize investments in clean-burning fuels like compressed natural gas, liquefied natural gas, liquefied petroleum gas, and hydrogen. By providing substantial financial relief through these credits, the bill seeks to encourage the adoption of environmentally friendly vehicle modifications and infrastructure development, thereby contributing to lower emissions and a gradual shift away from fossil fuel reliance.

Summary

Senate Bill 815 aims to amend existing income tax credits related to investments in qualified clean-burning motor vehicle fuel property. The bill specifically updates Section 2357.22 of the Oklahoma Statutes, which governs the one-time credit for taxpayers who invest in equipment to enhance their vehicles for alternative fuel use. Noteworthy amendments include provisions that require the Oklahoma Tax Commission to verify the claims of these credits upon request, enhancing accountability within the system.

Contention

Despite its focus on fostering renewable energy, some stakeholders have raised concerns about the implications of these tax credits. Critics argue that while the bill promotes cleaner alternatives, it may inadvertently favor certain technologies over others, potentially leading to a misallocation of public resources. Additionally, questions have been raised regarding the verification process imposed on the Oklahoma Tax Commission, which could lead to bureaucratic challenges and delays in implementation for taxpayers seeking these incentives.

Companion Bills

No companion bills found.

Similar Bills

OK HB3051

Revenue and taxation; clean-burning motor vehicles; tax credits; fiscal year caps; effective date.

OK SB1857

Income tax credit; extending credit for qualified clean-burning vehicles; providing credit for hydrogen fuel cells. Effective date.

OK SB605

Income tax credit; modifying required calculation by Tax Commission. Effective date. Emergency.

OK SB605

Income tax credit; modifying required calculation by Tax Commission. Effective date. Emergency.

OK HB2542

Revenue and taxation; income tax credit; qualified clean burning fuels; effective date; emergency.

OK HB2542

Revenue and taxation; income tax credit; qualified clean burning fuels; effective date; emergency.

OK SB586

Income tax credit; providing credit for investments in qualified clean-burning motor vehicle fuel property; requiring registration of vehicle in this state to qualify for credit. Effective date.

OK SB586

Income tax credit; providing credit for investments in qualified clean-burning motor vehicle fuel property; requiring registration of vehicle in this state to qualify for credit. Effective date.