Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB589

Introduced
2/6/23  
Refer
2/7/23  
Report Pass
2/13/23  
Refer
2/13/23  

Caption

Income tax credit; modifying credit for clean-burning motor vehicle fuel property for certain tax years. Effective date.

Impact

The enactment of SB589 is expected to have a substantial impact on state laws regarding vehicle emissions and fuel sources. By specifically outlining tax credits for clean-burning fuel vehicle modifications and installations, the bill modifies existing tax provisions to encourage eco-friendly vehicles. The legislation represents a shift towards embracing cleaner technologies while providing economic incentives for residents and businesses that invest in alternative fuel vehicles and infrastructure. It anticipates fostering economic development tied to the production, distribution, and use of alternative fuels.

Summary

Senate Bill 589 proposes modifications to income tax credits related to investments in clean-burning motor vehicle fuel property in Oklahoma. The bill aims to enhance the state's commitment to alternative fuel sources, particularly clean-burning fuels like compressed natural gas (CNG) and hydrogen. By allowing for significant tax credits for vehicles and property that utilize these fuels, the legislation seeks to incentivize their adoption among consumers and businesses alike. This is intended to foster a cleaner environment and align with broader goals of reducing carbon emissions from traditional fossil fuels.

Sentiment

Debate around SB589 has generated mixed sentiments within legislative circles and the community at large. Supporters, particularly among environmental advocates and some business groups, view the bill as a progressive step toward reducing carbon footprints and promoting sustainable energy solutions in the transportation sector. Opponents, however, express concerns regarding the financial implications of the tax credits on state revenues. They argue that while promoting clean technologies is important, the state should also consider the economic burden that such financial incentives may impose on the budget.

Contention

Key points of contention surrounding SB589 revolve around the scale of proposed tax credits and their long-term sustainability. Critics highlight potential pitfalls, including the risk of exceeding budgetary limits due to high demand for the credits, which may result in fiscal constraints. Moreover, there are concerns that the bill could disproportionately favor larger commercial entities over individual consumers. The current sentiment reflects broader discussions on balancing environmental objectives with fiscal responsibility and equitable access to tax benefits for all types of vehicle owners.

Companion Bills

OK SB589

Carry Over Income tax credit; modifying credit for clean-burning motor vehicle fuel property for certain tax years. Effective date.

Previously Filed As

OK SB589

Income tax credit; modifying credit for clean-burning motor vehicle fuel property for certain tax years. Effective date.

OK SB586

Income tax credit; providing credit for investments in qualified clean-burning motor vehicle fuel property; requiring registration of vehicle in this state to qualify for credit. Effective date.

OK HB2542

Revenue and taxation; income tax credit; qualified clean burning fuels; effective date; emergency.

OK SB815

Income tax credit; requiring the Oklahoma Tax Commission to verify if certain credit has been claimed for motor vehicle. Effective date.

OK SB605

Income tax credit; modifying required calculation by Tax Commission. Effective date. Emergency.

OK SB983

Sales and use tax; modifying exemption for purchase of motor vehicle. Effective date. Emergency.

OK SB984

Sales and use tax; modifying basis for calculation of gross receipts for sales tax and purchase price calculation for use tax on motor vehicles. Effective date.

OK SB305

Income tax credit; limiting certain credit for investment in depreciable property to certain years. Effective date.

OK SB315

Income tax credit; limiting certain credit for investment in depreciable property to certain years. Effective date.

OK SB624

Motor vehicles; modifying exempt vehicles. Effective date.

Similar Bills

OK SB1857

Income tax credit; extending credit for qualified clean-burning vehicles; providing credit for hydrogen fuel cells. Effective date.

OK SB586

Income tax credit; providing credit for investments in qualified clean-burning motor vehicle fuel property; requiring registration of vehicle in this state to qualify for credit. Effective date.

OK SB586

Income tax credit; providing credit for investments in qualified clean-burning motor vehicle fuel property; requiring registration of vehicle in this state to qualify for credit. Effective date.

OK SB589

Income tax credit; modifying credit for clean-burning motor vehicle fuel property for certain tax years. Effective date.

OK HB3051

Revenue and taxation; clean-burning motor vehicles; tax credits; fiscal year caps; effective date.

OK SB605

Income tax credit; modifying required calculation by Tax Commission. Effective date. Emergency.

OK SB605

Income tax credit; modifying required calculation by Tax Commission. Effective date. Emergency.

OK HB1427

Revenue and taxation; clean burning motor vehicle fuels; insurance premium tax credits.