Old	New	Differences
1	1
2	2
3	3	Req. No. 11081 Page 1 1
4	4	2
5	5	3
6	6	4
7	7	5
8	8	6
9	9	7
10	10	8
11	11	9
12	12	10
13	13	11
14	14	12
15	15	13
16	16	14
17	17	15
18	18	16
19	19	17
20	20	18
21	21	19
22	22	20
23	23	21
24	24	22
25	25	23
26	26	24
27	27
28	28	STATE OF OKLAHOMA
29	29
30	30	1st Session of the 60th Legislature (2025)
31	31
32	32	HOUSE BILL 2228 By: Munson
33	33
34	34
35	35
36	36
37	37
38	38	AS INTRODUCED
39	39
40	40	An Act relating to revenue and taxation; amending 68
41	41	O.S. 2021, Section 5011, which relates to eligibility
42	42	for computation within the Sal es Tax Relief Act;
43	43	modifying references to income amounts; prescribing
44	44	credit based upon income and certain other qualifying
45	45	features; providing for credit phase out; providing
46	46	an effective date; and declaring an emergency .
47	47
48	48
49	49
50	50
51	51
52	52	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
53	53	SECTION 1. AMENDATORY 68 O.S. 2021, Section 5011, is
54	54	amended to read as follows:
55	55	Section 5011. A. Except as otherwise provided by this section,
56	56	beginning with the calendar year 1990 and for each calendar year
57	57	through 1998, and for calendar year 2003, any individual who is a
58	58	resident of and is domiciled in this state during the entire
59	59	calendar year for which the filing is made and whose gross household
60	60	income for such year does not exceed Twelve T housand Dollars
61	61	($12,000.00) may file a claim for sales tax relief.
62	62	B. For calendar years 1999, 2002 and 2004, any individual who
63	63	is a resident of and is domiciled in this state during the entire
64	64
65	65	Req. No. 11081 Page 2 1
66	66	2
67	67	3
68	68	4
69	69	5
70	70	6
71	71	7
72	72	8
73	73	9
74	74	10
75	75	11
76	76	12
77	77	13
78	78	14
79	79	15
80	80	16
81	81	17
82	82	18
83	83	19
84	84	20
85	85	21
86	86	22
87	87	23
88	88	24
89	89
90	90	calendar year for which the filing is made may file a claim for
91	91	sales tax relief if the gross household income for such year does
92	92	not exceed the following amounts:
93	93	1. For an individual not subject to the provisions of paragraph
94	94	2 of this subsection and claiming no allowable personal exemption
95	95	other than the allow able personal exemption for that individual or
96	96	the spouse of that individual, Fifteen Thousand Dollars
97	97	($15,000.00); or
98	98	2. For an individual claiming one or more allowable personal
99	99	exemptions other than the allowable personal exemption for that
100	100	individual or the spouse of that individual, an individual with a
101	101	physical disability constituting a substantial handicap to
102	102	employment, or an individual who is sixty -five (65) years of age or
103	103	older at the close of the tax year, Thirty Thousand Dollars
104	104	($30,000.00).
105	105	C. For calendar years 2000, 2001, 2005 and following, an
106	106	individual who is a resident of and is domiciled in this state
107	107	during the entire calendar year for which the filing is made may
108	108	file a claim for sales tax relief if the gross household income for
109	109	such year does not exceed the following amounts:
110	110	1. For an individual not subject to the provisions of paragraph
111	111	2 of this subsection and claiming no allowable personal exemption
112	112	other than the allowable personal exemption for that individual or
113	113
114	114	Req. No. 11081 Page 3 1
115	115	2
116	116	3
117	117	4
118	118	5
119	119	6
120	120	7
121	121	8
122	122	9
123	123	10
124	124	11
125	125	12
126	126	13
127	127	14
128	128	15
129	129	16
130	130	17
131	131	18
132	132	19
133	133	20
134	134	21
135	135	22
136	136	23
137	137	24
138	138
139	139	the spouse of that individual, Twenty Thousand Dollars ($20,000.00);
140	140	or
141	141	2. For an individual claiming one or more allowable personal
142	142	exemptions other than the allowable personal exemption for that
143	143	individual or the spouse of that individual, an individual with a
144	144	physical disability constituting a substantial handicap to
145	145	employment, or an individual who is sixty -five (65) years of age or
146	146	older at the close of the tax year, Fifty Thousand Dollars
147	147	($50,000.00).
148	148	D. The amount of the claim filed pursuant to the Sales Ta x
149	149	Relief Act shall be Forty Dollars ($40.00) based on the following
150	150	categories and amounts, multiplied by the number of allowable
151	151	personal exemptions.:
152	152	FILING SINGLE 65 OR DISABLED DEPENDENTS
153	153	CATEGORY ADULT OLDER
154	154	Gross
155	155	Household Credit Credit Credit Credit
156	156	Income Amount Amount Amount Amount
157	157	30,000 or less $200.00 $200.00 $200.00 $200.00
158	158	30,001-34,999 $200.00 $200.00 $200.00 $200.00
159	159	35,000-39,999 $200.00 $200.00 $200.00 $200.00
160	160	40,000-44,999 $200.00 $200.00 $200.00 $200.00
161	161	45,000-49,999 $200.00 $200.00 $200.00 $200.00
162	162	50,000-54,999 $200.00 $200.00 $200.00 $200.00
163	163
164	164	Req. No. 11081 Page 4 1
165	165	2
166	166	3
167	167	4
168	168	5
169	169	6
170	170	7
171	171	8
172	172	9
173	173	10
174	174	11
175	175	12
176	176	13
177	177	14
178	178	15
179	179	16
180	180	17
181	181	18
182	182	19
183	183	20
184	184	21
185	185	22
186	186	23
187	187	24
188	188
189	189	55,000-59,999 $200.00 $200.00 $200.00 $200.00
190	190	60,000 and over $200.00 $200.00 $200.00 $200.00
191	191	As used in the Sales Tax Relief Act, "allowable personal
192	192	exemption" means a personal exemption to which the taxpayer would be
193	193	entitled pursuant to the provisions of the Oklahoma Income Tax Act,
194	194	except for:
195	195	1. The exemptions such taxpayer would be entitled to pursuant
196	196	to Section 2358 of this title if such taxpayer or spouse is blind or
197	197	sixty-five (65) years of age or older at the close of the tax year;
198	198	2. An exemption for a per son convicted of a felony if during
199	199	all or any part of the calendar year for which the claim is filed
200	200	such person was an inmate in the custody of the Department of
201	201	Corrections; or
202	202	3. An exemption for a person if during all or any part of the
203	203	calendar year for which the claim is filed such person resided
204	204	outside of this state.
205	205	C. 1. If the gross household income exceeds Seventy -Five
206	206	Thousand Dollars ($75,000.00), the credit amou nt provided for in
207	207	subsection B of this section shall be reduced by 1.1429% fo r the
208	208	first dependent claimed, and an additional .5714% for each dependent
209	209	claimed thereafter;
210	210	2. If the gross household income exceeds Seventy -Five Thousand
211	211	Dollars ($75,000.00), and the taxpayer is sixty -five (65) years of
212	212
213	213	Req. No. 11081 Page 5 1
214	214	2
215	215	3
216	216	4
217	217	5
218	218	6
219	219	7
220	220	8
221	221	9
222	222	10
223	223	11
224	224	12
225	225	13
226	226	14
227	227	15
228	228	16
229	229	17
230	230	18
231	231	19
232	232	20
233	233	21
234	234	22
235	235	23
236	236	24
237	237
238	238	age or older, the credit amount provided for in subsection B of this
239	239	section shall be reduced by .5714%;
240	240	3. If the gross household income exceeds Seventy -Five Thousand
241	241	Dollars ($75,000.00), and the taxpayer is disabled, the credit
242	242	amount provided for in subsection B of this section s hall be reduced
243	243	by .5714%; and
244	244	4. If the gross household income exceeds Fifty -Five Thousand
245	245	Dollars ($55,000.00), and the taxpayer is filing individually, the
246	246	credit amount provided for in subsection B of this section shall be
247	247	reduced by 1%.
248	248	E. D. A person convicted of a felony shall not be permitted to
249	249	file a claim for sales tax relief pursuant to the provisions of
250	250	Sections 5010 through 5016 of this title for the period of tim e
251	251	during which the person is an inmate in the custody of the
252	252	Department of Corrections. Such period of time shall include the
253	253	entire calendar year if the person is in the custody of the
254	254	Department of Corrections during any part of the calendar year. The
255	255	provisions of this subsection shall not prohibit all other members
256	256	of the household of an inmate from filing a claim based upon the
257	257	personal exemptions to which the household members would be entitled
258	258	pursuant to the provisions of the Oklahoma Income Tax A ct.
259	259	F. E. The Department of Corrections shall withhold up to fifty
260	260	percent (50%) of any money inmates receive for claims made pursuant
261	261
262	262	Req. No. 11081 Page 6 1
263	263	2
264	264	3
265	265	4
266	266	5
267	267	6
268	268	7
269	269	8
270	270	9
271	271	10
272	272	11
273	273	12
274	274	13
275	275	14
276	276	15
277	277	16
278	278	17
279	279	18
280	280	19
281	281	20
282	282	21
283	283	22
284	284	23
285	285	24
286	286
287	287	to the Sales Tax Relief Act prior to September 1, 1991, for costs of
288	288	incarceration.
289	289	G. F. For purposes of Section 139.1 05 of Title 17 of the
290	290	Oklahoma Statutes, the gross household income of any individual who
291	291	may file a claim for sales tax relief shall not exceed Twelve
292	292	Thousand Dollars ($12,000.00).
293	293	SECTION 2. This act shall become effective July 1, 2025.
294	294	SECTION 3. It being immediately necessary for the preservati on
295	295	of the public peace, health or safety, an emergency is hereby
296	296	declared to exist, by reason whereof this act shall take effect and
297	297	be in full force from and after its passage a nd approval.
298	298
299	299	60-1-11081 AO 01/15/25

Oklahoma 2025 Regular Session

Oklahoma House Bill HB2228 Compare Versions