Oklahoma 2024 Regular Session

Oklahoma House Bill HB2542

Introduced
2/6/23  
Refer
2/7/23  
Report Pass
2/23/23  
Engrossed
3/21/23  
Refer
3/30/23  
Report Pass
4/6/23  
Refer
4/6/23  
Report Pass
4/10/23  
Enrolled
4/24/23  

Caption

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

Impact

The enactment of HB 2542 is expected to stimulate demand for clean-burning fuel technologies by providing substantial tax credits to taxpayers. The bill introduces a structured tax credit system with specified limits over the fiscal years 2023 to 2028, thereby encouraging investments and creating economic opportunities within the burgeoning clean energy sector. Tax credits will be capped at a total of $30 million annually across various categories, facilitating a manageable state budget impact while promoting environmental sustainability. Furthermore, the bill positions the state as a proactive player in the green energy transition by supporting infrastructural growth related to alternative fuel usage.

Summary

House Bill 2542 is a legislative measure focused on revenue and taxation, specifically aimed at amending existing statutes related to income tax credits for certain qualified clean-burning motor vehicle fuels. The bill seeks to modify definitions associated with clean-burning fuel property and to expand the types of eligible vehicles that may qualify for these tax credits. This legislation is crucial in promoting the use of alternative fuels, which aligns with state efforts to reduce environmental impacts and encourage cleaner transportation options. The credits will specifically target investments in new clean-burning motor vehicle fuel properties, applicable to properties and vehicles involving compressed natural gas, liquefied natural gas, and hydrogen fuel cell technology.

Sentiment

General sentiment surrounding HB 2542 is largely supportive among proponents of clean energy policies and environmental groups. Advocates argue that the bill is a significant step towards reducing carbon emissions and fostering a sustainable energy future. In contrast, some critics may express concerns about the long-term financial implications of such tax incentives, questioning whether the anticipated benefits in environmental impact outweigh potential losses in state revenue. However, supporters largely see the bill as a necessary investment in future energy security and public health.

Contention

While there appears to be broad support for the goals of HB 2542, notable points of contention include the cap on tax credits and the eligibility requirements for credit claims. As the limits are set annually, stakeholders in the fossil fuel industries might raise concerns about the competitiveness of their products against heavily subsidized alternatives. Moreover, the ability of the Oklahoma Tax Commission to adjust these tax credits based on usage in subsequent years could introduce uncertainty for businesses making significant investments in alternative fuel technology, leading to debates about the expected effectiveness of the plan.

Companion Bills

OK HB2542

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

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 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.

OK SB589

Income tax credit; modifying credit for clean-burning motor vehicle fuel property for certain tax years. Effective date.