Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB1498

Introduced
2/5/24  
Refer
2/6/24  
Report Pass
2/19/24  
Engrossed
3/12/24  
Refer
3/25/24  

Caption

Income tax; adjusting income tax credit for donations to a certain research institute. Effective date.

Impact

The proposed changes will significantly alter the landscape for charitable giving towards biomedical and cancer research in Oklahoma. By amending the relevant statutes, SB1498 aims to streamline the process for taxpayers wanting to contribute to these fields, thereby potentially increasing the contributions made to these vital sectors. The adjustments in credit limits may encourage more taxpayers to make donations by providing them with clearer information regarding available tax benefits.

Summary

SB1498 seeks to amend existing state tax laws concerning income tax credits for donations made to independent biomedical and cancer research institutes in Oklahoma. The bill revises the limits on these credits, adjusting the maximum credit available for donations over specific tax years. It maintains a maximum credit percentage of fifty percent while implementing annual adjustments to ensure that the total estimates of credits do not exceed set thresholds. These changes aim to provide clearer budgeting and more stable funding for research initiatives in the state.

Sentiment

In the discussions surrounding SB1498, the general sentiment has been supportive from both legislators and stakeholders in the research community. Proponents argue that enhancing tax credits for research donations is crucial for driving innovation in healthcare and reducing the financial burdens of research institutions. However, there may be concerns from some quarters regarding the sustainability of these tax credits in the long term, particularly in light of budgetary constraints.

Contention

Notable points of contention have centered around the fiscal implications of the bill. While many support the intention behind increasing tax credits to bolster research funding, critics may raise concerns about how these changes will be financed within Oklahoma's overall budget framework. There may also be discussions regarding fairness and accessibility of the tax credits among different income groups, emphasizing the need for such incentives to be equitable in practice.

Companion Bills

No companion bills found.

Similar Bills

OK SB1497

Income tax; modifying income tax credit for donations to certain research institutes. Effective date.

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