Req. No. 3128 Page 1 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
STATE OF OKLAHOMA
2nd Session of the 59th Legislature (2024)
SENATE BILL 2037 By: Deevers
AS INTRODUCED
An Act relating to sales tax rebate; creating the
Grocery Tax Relief Rebate Act; providing short title;
stating intent; defining term; providing monthly
rebate payment; prescribing calculation of rebate
payment; requiring registration; providing exception;
prescribing application requirements; prohibiting
eligibility for claimed dependents and household
members; requiring the Oklahoma Tax Commission to
prescribe forms; authorizing application for rebate
payment through the filing of tax returns; requiring
notification upon change in household residence or
death; requiring Commission to adjust certain
payments; requiring the recapture of excess payments;
requiring notification upon rece ipt of certain
benefits; requiring the a djustment of rebate payment
upon receipt of certain benefits; requiring the
promulgation of rules; providing deadline f or
registry and forms; providing for noncodificati on;
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 not to be
codified in the Oklahoma Statutes reads as follows:
This act shall be know n and may be cited as the “Grocery Tax
Relief Rebate Act”.
Req. No. 3128 Page 2 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
SECTION 2. NEW LAW A new section of law not to be
codified in the Oklahoma Statutes reads as follows :
The Grocery Tax Relief Rebate Act shall ensure that no
individual or family pays sales tax on con sumption expenditures that
occur below the federal poverty level.
SECTION 3. NEW LAW A new section of law to be codifi ed
in the Oklahoma Statutes as Section 1399.1 of Title 68, unless there
is created a duplication in numbering, reads as follows:
A. As used in this section, “poverty guideline” shall mean the
annual income level for p overty as determined by the United States
Department of Health and Human Service s for the year in which the
monthly rebate payment is claimed pursuant to this section.
B. Beginning in calendar year 2026 there shall be provided a
monthly rebate payment for individuals and households residing in
this state.
C. The rebate payment shall be calculated as follows:
1. For individuals, the monthly rebate payment shall be equal
to the poverty guideline for a single in dividual, multiplied by four
and fifty-hundredths percent (4.5 0%), and divided by twelve ;
2. For married households with no depen dents, the monthly
rebate payment shall be equal to the Poverty Guideline for two
person households, multiplied by four an d fifty-hundredths percent
(4.50%), and divided by twelve;
Req. No. 3128 Page 3 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
3. For single households with dependents , the monthly rebate
payment shall be equal to the poverty guideline for a house hold
equal to the number of dependents plus one , multiplied by four and
fifty-hundredths percent (4.5 0%), and divided by twelve; and
4. For married households with depen dents, the monthly rebate
payment shall be equal to the poverty guideline for a household
equal to the number of dependents plus two, multiplied by four and
fifty-hundredths percent (4.5 0%), and divided by twelve .
D. Except as provided in subsection F of this section, i n order
to claim the rebate payment provided pursuant to this section the
individual or head of household shall apply through an online
registry on the website of the Oklahoma Tax Commission no later than
November 1 the year before the rebate payments are made.
Individuals shall reapply each year to continue receiving the
monthly rebate payments.
E. The following information shall be provided in the
application:
1. Name(s) of the individual or family;
2. Social Security Number(s) of the individual or family,
including dependents ;
3. Address of the individual or family residence; and
4. Routing and account numbers, if the claimants wish to
receive the rebate payment through direct deposit.
Req. No. 3128 Page 4 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
F. No individual shall be eligible to receive the month ly
rebate payment provided in this section if they are claimed as a
dependent or as a member of a married household for a rebate payment
provided pursuant to this section.
G. The Tax Commission shall provide forms that may be filed
with an individual, head of household, or joint tax return to apply
for the monthly rebate payment for the calendar year subsequent to
the filing of the individual, head of household, or joint tax
return. Taxpayers electing to apply for the rebate payment pursuant
to this subsection shall not be required to apply in the online
registry, unless the number of depen dents or members of the
household changes before the monthly payments begin.
H. If an individual or household member dies , or a household
moves out of this state, the Tax Commission shall be notified
through the online r egistry, and the Commission shall adjust the
monthly rebate payment for the remainder of the year. Any excess
rebate payments made due to a change in the household or residence
shall be recaptured by the Commission.
I. Households receiving monthly bene fits through the federal
Supplemental Nutrition Assistance Program shall notify t he
Commission through the online registry, including the monthly
benefit amount. For households receiving Supplemental Nutrition
Assistance Program benefits shall have the monthly rebate payment
reduced by an amount equal to the monthly benefit amount.
Req. No. 3128 Page 5 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
J. The Oklahoma Tax Com mission shall promulgate rules to
effectuate the provisions of this section. The Commission shall
create an operational online registry on or before September 1,
2025, and make available an application form before the date that
2024 income tax returns are eligible to be filed.
SECTION 4. This act shall become effective November 1, 2024.
59-2-3128 QD 1/18/2024 3:58:52 PM