Oklahoma 2025 Regular Session

Oklahoma House Bill HB1406

Introduced
2/3/25  

Caption

Revenue and taxation; sales tax exemptions; disabled veterans; spouse and guardian; effective date.

Impact

The expansion of the sales tax exemption under HB 1406 will have a direct impact on state revenue from sales tax. By exempting sales up to $25,000 per year for living disabled veterans and $1,000 per year for unremarried surviving spouses, the bill aims to lessen the financial burden on these families. This reform could also encourage local businesses to support veterans by promoting products to qualifying families without the added cost of sales tax. The Oklahoma Tax Commission will be responsible for implementing the necessary measures to ensure compliance with the new provisions.

Summary

House Bill 1406 amends Section 1357 of the Oklahoma Sales Tax Code to expand the sales tax exemption for disabled veterans. The bill specifically modifies the existing exemption to include not only the disabled veterans themselves but also their spouses and guardians. This change is intended to provide additional financial support to the families of disabled veterans, recognizing their sacrifices and the financial burdens that can accompany the care of a disabled veteran. The bill's effective date is set for November 1, 2025, allowing for preparation and enforcement of the new exemption rules.

Contention

Some legislative members may argue over the financial implications of such exemptions on the state budget, questioning whether this shift in policy prioritizes tax relief for veterans over other necessary public funding areas. Additionally, discussions may arise about the administrative responsibilities placed on the Oklahoma Tax Commission to enforce these exemptions, particularly regarding proper verification of eligibility for benefits among guardians and spouses. As advocacy for veterans often crosses political lines, the discussions surrounding this bill may reflect broader themes of support for military families.

Companion Bills

No companion bills found.

Similar Bills

OK HB1972

Revenue and taxation; sales tax exemptions; income tax; disabled veterans; effective date.

OK HB2028

Revenue and taxation; sales tax exemptions; gun safe; firearm ammunition; firearms; effective date.

OK SB50

Sales tax; exempting sales tax on purchase of gun safes and guns safety devices. Effective date.

OK HB1864

Revenue and taxation; sales tax; exemptions; veterans; effective date.

OK HB2198

Revenue and taxation; sales tax; exemptions; hearing aids; effective date; emergency.

OK SB232

Sales tax; modifying exemption for certain film production; providing exemption for construction of certain media production facility. Effective date.

OK HB2249

Firearms; directing the Department of Public Safety to provide free firearm locks to Oklahoma residents; codification; effective date.

OK SB238

Sales tax; providing exemption on the sale of ammunition. Effective date.