Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB1495 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	SENATE FLOOR VERSION - SB1495 SFLR Page 1
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29		-	SENATE FLOOR VERSION
30		-	February 28, 2024
	28	+	STATE OF OKLAHOMA
31	29
	30	+	2nd Session of the 59th Legislature (2024)
32	31
33	32		COMMITTEE SUBSTITUTE
34	33		FOR
35		-	SENATE BILL NO. 1495 By: Thompson (Roger) of the
36		-	Senate
37		-
38		-	and
39		-
40		-	Boatman of the House
	34	+	SENATE BILL 1495 By: Thompson (Roger)
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45		-	[ taxpayer information - application - receipts -
46		-	simulator - proposals - vendor - codification -
47		-	effective date ]
	39	+
	40	+	COMMITTEE SUBSTITUTE
	41	+
	42	+	An Act relating to taxpayer information; requiring
	43	+	the Oklahoma Tax Commission to develop a we b-based
	44	+	application; specifying the information to be
	45	+	provided; specifying the procedure for obtaining the
	46	+	taxpayer information; prohibiting the mailing of
	47	+	certain receipts; requiring the Commission to develop
	48	+	a web-based simulator; specifying elements of the
	49	+	simulator; requiring open access to the public;
	50	+	specifying certain func tionality; requiring the
	51	+	Commission to submit request for proposal s by certain
	52	+	date; prescribing deadline for web -based application
	53	+	availability; prescribing abilities for v endor;
	54	+	providing for codification; and providing an
	55	+	effective date.
	56	+
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51	60		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
52	61		SECTION 1. NEW LAW A new section of law to be codified
53	62		in the Oklahoma Statutes as Section 121 of Title 68, unless there is
54	63		created a duplication in numbering, reads as follows:
55	64		A. The Oklahoma Tax Commission shall develop and publish,
56	65		include, or link to an interactive taxpayer receipt web -based
57	66		application. The receipt shall describe the share of state
58		-	expenditures represented by major expenditure categorie s in the most
59		-	recent fiscal year for which data is available.
60		-	B. The web-based application shall allow a user to estimate the
61		-	individual amount of major state taxes, including but not limited to
62		-	income, sales, use, alcohol, tobacco, and motor vehicle fuel tax,
63		-	paid by the user. The web-based application shall show how taxes
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65		-	SENATE FLOOR VERSION - SB1495 SFLR Page 2
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	68	+	Req. No. 3464 Page 2 1
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	93	+	expenditures represented by major expenditure categories in the most
	94	+	recent fiscal year for which data is available.
	95	+	B. The web-based application shall allow a user to estimate the
	96	+	individual amount of major state taxes, including but not limited to
	97	+	income, sales, use, alcohol, tobacco, and motor vehicle fuel tax ,
	98	+	paid by the user. The web-based application sh all show how taxes
91	99		paid by an individual taxpayer are allocated to each major
92	100		expenditure category based on the percentage share of total state
93	101		spending for each category.
94	102		C. The web-based application shall estimate the income and
95	103		direct sales taxes paid based on the income and age of the taxpayer.
96	104		D. The receipt created pursuant to the intera ction with the
97	105		web-based application shall be produced o n the application and the
98	106		Commission shall not mail the receipt to the taxpayer.
99	107		SECTION 2. NEW LAW A new section of law to be codified
100	108		in the Oklahoma Statutes as Section 122 of Title 68, unless there is
101	109		created a duplication in number ing, reads as follows:
102	110		A. The Oklahoma Tax Commiss ion shall develop and publish,
103	111		include, or link to an interactive web -based budget simulator. The
104	112		simulator shall enable users to manipulate and provide input on the
105	113		spending and revenue of this state for a selected fiscal year,
106	114		including a budget for a future fiscal year .
107	115		B. The simulation shall provide im mediate visual feedback to
108	116		users that show the effects of making changes to spending and
109		-	revenue on the overall balance of the budget. The simulation will
110		-	offer a variety of ways of interacting with spe nding and revenue
111		-	items, including the ability to increase or decrease an item or
112		-	present more complex policy options with specified budgetary
113		-	impacts.
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115		-	SENATE FLOOR VERSION - SB1495 SFLR Page 3
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	118	+	Req. No. 3464 Page 3 1
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	143	+	revenue on the overall balance of the budget. The simulation will
	144	+	offer a variety of ways of interacting with spending and revenue
	145	+	items, including the ability to increase or decrease an item or
	146	+	present more complex policy options with specified budgetary
	147	+	impacts.
141	148		C. The simulation shall provide background info rmation on each
142	149		revenue and spending item so that residents can better understand
143	150		budget issues. Where possible and helpful, the simulation shall
144	151		include links for further details and the option to embed live
145	152		visualizations, such as those commonly provided on government
146	153		transparency portals.
147	154		D. The simulation shall be offered online with open access to
148	155		the public, but it shall have live functionali ty to make it suitable
149	156		for live meetings or educational settings .
150	157		E. The simulation shall provide rich aggre gated analytics of
151	158		actions by the user.
152	159		SECTION 3. NEW LAW A new section of law to be codified
153	160		in the Oklahoma Statutes as Section 123 of Title 68, unless there is
154	161		created a duplication in numbering, reads as follows:
155	162		A. The Oklahoma Tax Commission shall issue a request for
156	163		proposals for the scope of services required pursuant to Sections 1
157	164		and 2 of this act within ninety (90) days of the effective date of
158	165		this act, and the web-based application shall be available through
159	166		the Commission website by July 1, 2025.
160		-	B. To satisfy the require ments of this act, a vendor submitting
161		-	a proposal to the Commission to develop and publish taxpayer receipt
162		-	and budget simulation web -based applications sh all display the
163		-	following abilities:
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165		-	SENATE FLOOR VERSION - SB1495 SFLR Page 4
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	193	+	B. To satisfy the requirements of this act, a vendor submitting
	194	+	a proposal to the Commission to develop and publish taxpayer receipt
	195	+	and budget simulation web -based applications shall display the
	196	+	following abilities:
191	197		1. To develop and implement a user -friendly and approachable
192	198		web-based application mimicking a standard receipt, evidenced by
193	199		successfully implementing a similar web-based application in at
194	200		least ten cities, counties, or states in the United States ;
195	201		2. To create an estimate based on an eco nomically sound
196	202		methodology for individual taxpayer liability for major state tax es;
197	203		3. To develop and implement a user -friendly and approachable
198	204		budget simulation web -based application, evidenced by successful ly
199	205		implementing a similar budget simulation web -based application in at
200	206		least ten cities, counties, or states in the United States ;
201	207		4. To create a lesson plan f or a fifty-minute lesson to support
202	208		the civics and social studies teachers in this state in using the
203	209		budget simulation with students to sup port civics education ;
204	210		5. To display contextual information to describe state
205	211		expenditures, including text, photos, graphics, videos, and live
206	212		data visualizations;
207	213		6. To provide a simple-to-edit client management area to
208	214		support the ability of state employees to create and edit
209	215		applications without incurring custom development fees ;
210		-	7. To provide full technical support, includ ing customer
211		-	service staff during working hours ; and
212		-	8. To be accessible and comply with all applicable state and
213		-	federal laws, including website accessibili ty requirements and the
214		-	federal Americans with Disabilities Act of 1990.
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216		-	SENATE FLOOR VERSION - SB1495 SFLR Page 5
217		-	(Bold face denotes Committee Amendments) 1
	217	+	Req. No. 3464 Page 5 1
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	242	+	7. To provide full technical support, includ ing customer
	243	+	service staff during working hours ; and
	244	+	8. To be accessible and comply with all applicable s tate and
	245	+	federal laws, including website accessibility requirements and the
	246	+	federal Americans with Disabi lities Act of 1990.
242	247		SECTION 4. This act shall become effective November 1, 2024.
243		-	~~COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS~~
244		-	~~February 28,~~ 2024 ~~- DO PASS AS AMENDED~~
	248	+
	249	+	59-2-3464 QD 2/12/2024 3:27:35 PM