Oklahoma 2024 Regular Session

Oklahoma House Bill HB2020

Introduced
2/6/23  
Refer
2/7/23  
Refer
2/7/23  
Report Pass
3/2/23  
Engrossed
3/21/23  
Refer
3/29/23  
Report Pass
4/10/23  

Caption

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

Impact

This bill is poised to impact the Oklahoma taxation system by altering existing policies regarding the taxation of retirement benefits. Currently, military retirement benefits are partially taxed, with previous exemptions increasing gradually. The new legislation eliminates this tax burden altogether, streamlining the taxation process for veterans. Such a change is likely to encourage retirees from the Armed Forces to establish residence in Oklahoma or remain in the state post-service, potentially stimulating economic benefits and community development as veterans are known to contribute positively to local economies.

Summary

House Bill 2020 aims to amend the Oklahoma tax code significantly by facilitating the exemption of certain retirement benefits from state income tax, particularly those received by individuals from any component of the Armed Forces of the United States. Starting in the 2022 tax year, all retirement benefits from these services will be exempt from taxable income, creating a substantial financial relief for veterans and their families. The bill reflects an acknowledgment of the sacrifices made by military personnel and seeks to provide them with additional post-service benefits.

Sentiment

The sentiment surrounding HB 2020 is predominantly supportive among legislators and veterans' advocacy groups, who view the bill as a much-needed recognition of military service. Proponents argue that providing complete tax exemptions for military retirement benefits is a moral obligation and promotes fairness, given the unique challenges faced by veterans. Conversely, some critics express concerns regarding the potential decrease in state revenue from taxes that could contribute to public services, but these arguments seem overshadowed by the general appreciation for supporting military families.

Contention

The main points of contention revolve around the fiscal implications of enacting HB 2020. While proponents emphasize the ethical necessity of supporting veterans, opponents are wary of the financial impact such tax exemptions will have on state budgets. They argue that this could lead to increased pressure on other state-funded programs by diminishing the tax base. Nonetheless, the overwhelming support during voting—where the bill passed with a considerable majority—suggests a prevailing consensus on prioritizing veteran benefits over immediate fiscal concerns.

Companion Bills

OK HB2020

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

Similar Bills

OK SB401

Income tax adjustments; exempting military retirement benefits from tax. 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 SB299

Income tax; modifying certain apportionment factor for calculation of Oklahoma taxable income. Effective date.

OK HB2020

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

OK SB585

Income tax; providing income tax exemption for beneficiary payments from certain military plans. Effective date.

OK SB585

Income tax; providing income tax exemption for beneficiary payments from certain military plans. Effective date.

OK SB405

Income tax; modifying reporting requirement on exemption for certain transfer of technology. Effective date.

OK SB405

Income tax; modifying reporting requirement on exemption for certain transfer of technology. Effective date.