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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
HOUSE BILL 2228 By: Munson
AS INTRODUCED
An Act relating to revenue and taxation; amending 68
O.S. 2021, Section 5011, which relates to eligibility
for computation within the Sal es Tax Relief Act;
modifying references to income amounts; prescribing
credit based upon income and certain other qualifying
features; providing for credit phase out; providing
an effective date; and declaring an emergency .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 5011, is
amended to read as follows:
Section 5011. A. Except as otherwise provided by this section,
beginning with the calendar year 1990 and for each calendar year
through 1998, and for calendar year 2003, any individual who is a
resident of and is domiciled in this state during the entire
calendar year for which the filing is made and whose gross household
income for such year does not exceed Twelve T housand Dollars
($12,000.00) may file a claim for sales tax relief.
B. For calendar years 1999, 2002 and 2004, any individual who
is a resident of and is domiciled in this state during the entire
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calendar year for which the filing is made may file a claim for
sales tax relief if the gross household income for such year does
not exceed the following amounts:
1. For an individual not subject to the provisions of paragraph
2 of this subsection and claiming no allowable personal exemption
other than the allow able personal exemption for that individual or
the spouse of that individual, Fifteen Thousand Dollars
($15,000.00); or
2. For an individual claiming one or more allowable personal
exemptions other than the allowable personal exemption for that
individual or the spouse of that individual, an individual with a
physical disability constituting a substantial handicap to
employment, or an individual who is sixty -five (65) years of age or
older at the close of the tax year, Thirty Thousand Dollars
($30,000.00).
C. For calendar years 2000, 2001, 2005 and following, an
individual who is a resident of and is domiciled in this state
during the entire calendar year for which the filing is made may
file a claim for sales tax relief if the gross household income for
such year does not exceed the following amounts:
1. For an individual not subject to the provisions of paragraph
2 of this subsection and claiming no allowable personal exemption
other than the allowable personal exemption for that individual or
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the spouse of that individual, Twenty Thousand Dollars ($20,000.00);
or
2. For an individual claiming one or more allowable personal
exemptions other than the allowable personal exemption for that
individual or the spouse of that individual, an individual with a
physical disability constituting a substantial handicap to
employment, or an individual who is sixty -five (65) years of age or
older at the close of the tax year, Fifty Thousand Dollars
($50,000.00).
D. The amount of the claim filed pursuant to the Sales Ta x
Relief Act shall be Forty Dollars ($40.00) based on the following
categories and amounts, multiplied by the number of allowable
personal exemptions.:
FILING SINGLE 65 OR DISABLED DEPENDENTS
CATEGORY ADULT OLDER
Gross
Household Credit Credit Credit Credit
Income Amount Amount Amount Amount
30,000 or less $200.00 $200.00 $200.00 $200.00
30,001-34,999 $200.00 $200.00 $200.00 $200.00
35,000-39,999 $200.00 $200.00 $200.00 $200.00
40,000-44,999 $200.00 $200.00 $200.00 $200.00
45,000-49,999 $200.00 $200.00 $200.00 $200.00
50,000-54,999 $200.00 $200.00 $200.00 $200.00
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55,000-59,999 $200.00 $200.00 $200.00 $200.00
60,000 and over $200.00 $200.00 $200.00 $200.00
As used in the Sales Tax Relief Act, "allowable personal
exemption" means a personal exemption to which the taxpayer would be
entitled pursuant to the provisions of the Oklahoma Income Tax Act,
except for:
1. The exemptions such taxpayer would be entitled to pursuant
to Section 2358 of this title if such taxpayer or spouse is blind or
sixty-five (65) years of age or older at the close of the tax year;
2. An exemption for a per son convicted of a felony if during
all or any part of the calendar year for which the claim is filed
such person was an inmate in the custody of the Department of
Corrections; or
3. An exemption for a person if during all or any part of the
calendar year for which the claim is filed such person resided
outside of this state.
C. 1. If the gross household income exceeds Seventy -Five
Thousand Dollars ($75,000.00), the credit amou nt provided for in
subsection B of this section shall be reduced by 1.1429% fo r the
first dependent claimed, and an additional .5714% for each dependent
claimed thereafter;
2. If the gross household income exceeds Seventy -Five Thousand
Dollars ($75,000.00), and the taxpayer is sixty -five (65) years of
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age or older, the credit amount provided for in subsection B of this
section shall be reduced by .5714%;
3. If the gross household income exceeds Seventy -Five Thousand
Dollars ($75,000.00), and the taxpayer is disabled, the credit
amount provided for in subsection B of this section s hall be reduced
by .5714%; and
4. If the gross household income exceeds Fifty -Five Thousand
Dollars ($55,000.00), and the taxpayer is filing individually, the
credit amount provided for in subsection B of this section shall be
reduced by 1%.
E. D. A person convicted of a felony shall not be permitted to
file a claim for sales tax relief pursuant to the provisions of
Sections 5010 through 5016 of this title for the period of tim e
during which the person is an inmate in the custody of the
Department of Corrections. Such period of time shall include the
entire calendar year if the person is in the custody of the
Department of Corrections during any part of the calendar year. The
provisions of this subsection shall not prohibit all other members
of the household of an inmate from filing a claim based upon the
personal exemptions to which the household members would be entitled
pursuant to the provisions of the Oklahoma Income Tax A ct.
F. E. The Department of Corrections shall withhold up to fifty
percent (50%) of any money inmates receive for claims made pursuant
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to the Sales Tax Relief Act prior to September 1, 1991, for costs of
incarceration.
G. F. For purposes of Section 139.1 05 of Title 17 of the
Oklahoma Statutes, the gross household income of any individual who
may file a claim for sales tax relief shall not exceed Twelve
Thousand Dollars ($12,000.00).
SECTION 2. This act shall become effective July 1, 2025.
SECTION 3. It being immediately necessary for the preservati on
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage a nd approval.
60-1-11081 AO 01/15/25