Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB1003

Introduced
2/6/23  

Caption

Internal Revenue Service; prohibit targeting of political groups by agents. Effective date.

Impact

The proposed legislation is significant as it establishes new legal standards regarding the conduct of federal tax agents within the state. Should the bill become law, it may alter the relationship between citizens and federal tax representatives, aiming to offer greater protection against perceived harassment. Supporters of SB1003 argue that it safeguards individual rights and prevents federal overreach into personal financial matters, particularly in politically sensitive contexts.

Summary

Senate Bill 1003 aims to address concerns over the treatment of citizens by agents and employees of the Internal Revenue Service (IRS) in Oklahoma. The bill criminalizes the act of politically targeting individuals based on their political beliefs or ideologies, imposing serious penalties for violations. Specifically, any IRS agent who excessively scrutinizes the tax filings of a citizen or uses federal resources to intimidate them due to their political views would face felony charges, which could lead to a prison sentence of up to ten years or fines up to $10,000.

Contention

Despite its intended protections, SB1003 might face contention regarding its implementation and the definition of 'politically targeting'. Critics could argue that the bill might hinder the IRS's ability to conduct audits and enforce tax laws effectively. Furthermore, concerns may arise regarding the bill's potential to incentivize non-compliance with tax regulations under the guise of political protection, leading to further debates on its appropriateness and enforceability in practice.

Companion Bills

OK SB1003

Carry Over Internal Revenue Service; prohibit targeting of political groups by agents. Effective date.

Previously Filed As

OK SB882

Driving under the influence; modifying bail provisions related to charges of driving under the influence. Effective date.

OK SB434

County employees' retirement systems; increasing maximum amount of total employer and employee contributions. Effective date. Emergency.

OK SB201

Schools; establishing minimum salary schedule for teachers. Effective date. Emergency.

OK SB936

Tobacco and vapor products; modifying applicability of fines under the Prevention of Youth Access to Tobacco Act. Effective date.

OK SB327

Income tax; modifying marginal income tax brackets for certain tax years. Effective date.

OK SB292

Income tax; modifying certain income tax rate for certain tax years. Effective date.

OK SB290

Tax; modifying certain income tax rates for certain tax years. Effective date.

OK SB1098

Ad valorem tax; defining terms; providing procedure to assess residential rental housing. Effective date.

Similar Bills

No similar bills found.