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STATE OF OKLAHOMA
2nd Session of the 59th Legislature (2024)
COMMITTEE SUBSTITUTE
FOR
SENATE BILL 1495 By: Thompson (Roger)
COMMITTEE SUBSTITUTE
An Act relating to taxpayer information; requiring
the Oklahoma Tax Commission to develop a we b-based
application; specifying the information to be
provided; specifying the procedure for obtaining the
taxpayer information; prohibiting the mailing of
certain receipts; requiring the Commission to develop
a web-based simulator; specifying elements of the
simulator; requiring open access to the public;
specifying certain func tionality; requiring the
Commission to submit request for proposal s by certain
date; prescribing deadline for web -based application
availability; prescribing abilities for v endor;
providing for codification; and providing an
effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 121 of Title 68, unless there is
created a duplication in numbering, reads as follows:
A. The Oklahoma Tax Commission shall develop and publish,
include, or link to an interactive taxpayer receipt web -based
application. The receipt shall describe the share of state
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expenditures represented by major expenditure categories in the most
recent fiscal year for which data is available.
B. The web-based application shall allow a user to estimate the
individual amount of major state taxes, including but not limited to
income, sales, use, alcohol, tobacco, and motor vehicle fuel tax ,
paid by the user. The web-based application sh all show how taxes
paid by an individual taxpayer are allocated to each major
expenditure category based on the percentage share of total state
spending for each category.
C. The web-based application shall estimate the income and
direct sales taxes paid based on the income and age of the taxpayer.
D. The receipt created pursuant to the intera ction with the
web-based application shall be produced o n the application and the
Commission shall not mail the receipt to the taxpayer.
SECTION 2. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 122 of Title 68, unless there is
created a duplication in number ing, reads as follows:
A. The Oklahoma Tax Commiss ion shall develop and publish,
include, or link to an interactive web -based budget simulator. The
simulator shall enable users to manipulate and provide input on the
spending and revenue of this state for a selected fiscal year,
including a budget for a future fiscal year .
B. The simulation shall provide im mediate visual feedback to
users that show the effects of making changes to spending and
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revenue on the overall balance of the budget. The simulation will
offer a variety of ways of interacting with spending and revenue
items, including the ability to increase or decrease an item or
present more complex policy options with specified budgetary
impacts.
C. The simulation shall provide background info rmation on each
revenue and spending item so that residents can better understand
budget issues. Where possible and helpful, the simulation shall
include links for further details and the option to embed live
visualizations, such as those commonly provided on government
transparency portals.
D. The simulation shall be offered online with open access to
the public, but it shall have live functionali ty to make it suitable
for live meetings or educational settings .
E. The simulation shall provide rich aggre gated analytics of
actions by the user.
SECTION 3. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 123 of Title 68, unless there is
created a duplication in numbering, reads as follows:
A. The Oklahoma Tax Commission shall issue a request for
proposals for the scope of services required pursuant to Sections 1
and 2 of this act within ninety (90) days of the effective date of
this act, and the web-based application shall be available through
the Commission website by July 1, 2025.
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B. To satisfy the requirements of this act, a vendor submitting
a proposal to the Commission to develop and publish taxpayer receipt
and budget simulation web -based applications shall display the
following abilities:
1. To develop and implement a user -friendly and approachable
web-based application mimicking a standard receipt, evidenced by
successfully implementing a similar web-based application in at
least ten cities, counties, or states in the United States ;
2. To create an estimate based on an eco nomically sound
methodology for individual taxpayer liability for major state tax es;
3. To develop and implement a user -friendly and approachable
budget simulation web -based application, evidenced by successful ly
implementing a similar budget simulation web -based application in at
least ten cities, counties, or states in the United States ;
4. To create a lesson plan f or a fifty-minute lesson to support
the civics and social studies teachers in this state in using the
budget simulation with students to sup port civics education ;
5. To display contextual information to describe state
expenditures, including text, photos, graphics, videos, and live
data visualizations;
6. To provide a simple-to-edit client management area to
support the ability of state employees to create and edit
applications without incurring custom development fees ;
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7. To provide full technical support, includ ing customer
service staff during working hours ; and
8. To be accessible and comply with all applicable s tate and
federal laws, including website accessibility requirements and the
federal Americans with Disabi lities Act of 1990.
SECTION 4. This act shall become effective November 1, 2024.
59-2-3464 QD 2/12/2024 3:27:35 PM