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53	53	STATE OF OKLAHOMA
54	54
55	55	1st Session of the 60th Legislature (2025)
56	56
57	57	SENATE BILL 102 By: Rader
58	58
59	59
60	60
61	61
62	62
63	63	AS INTRODUCED
64	64
65	65	An Act relating to income tax; amending 68 O.S. 2021,
66	66	Section 2362, which relates to nonresident taxable
67	67	income; excluding certain compens ation of certain
68	68	nonresidents; updating statutory language; updating
69	69	statutory references; and providing an effective
70	70	date.
71	71
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75	75	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
76	76	SECTION 1. AMENDATORY 68 O.S. 2021, Sect ion 2362, is
77	77	amended to read as follows:
78	78	Section 2362. A. For tax years begi nning on or after January
79	79	1, 1994, the Oklahoma taxable income of a part -year resident
80	80	individual, nonresident individual, a nonresident trust , and a
81	81	nonresident estate shall be calculated following the provisions of
82	82	Section 2358 of this title as if all income were earned in Oklahoma.
83	83	B. Using Oklahoma income tax rates, part -year resident
84	84	individuals, nonresident individuals, nonresident trusts , and
85	85	nonresident estates shall comp ute their tax liability on the amount
86	86	computed in the preceding paragraph subsection A of this section .
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138	138	C. From the liability computed there shall be deducted all
139	139	allowable credits to determine the amount of tax due.
140	140	D. Part-year resident individuals, no nresident individuals,
141	141	nonresident trusts, and nonresident estates shall divide adjusted
142	142	gross income from Oklahoma sources by the adjusted gross income from
143	143	all sources to arrive at the applicable percentage that Oklahoma
144	144	adjusted gross income represents of all adjusted income received by
145	145	the taxpayer in the income year.
146	146	E. Part-year resident individuals, nonresident individuals,
147	147	nonresident trusts, and nonresident estates shall multiply the
148	148	amount of Oklahoma tax computed by the applicable percentage
149	149	calculated in the preceding paragraph subsection D of this section
150	150	in order to determine the amount of income tax which must be paid to
151	151	the State of Oklahoma this state. Nothing in this section shall be
152	152	construed to allow for greater than one hundred percent (100%) of a
153	153	taxpayer’s income to be taxed.
154	154	F. For purposes of determining th e adjusted gross income from
155	155	Oklahoma, the following shall be includable:
156	156	1. The ownership of any interest in real or tangible personal
157	157	property in this state;
158	158	2. A business, trade, profession, or occupation carried on in
159	159	this state or compensation for services performed in this state ;
160	160	provided, for tax year 2026 and subsequent tax years, nonresidents
161	161	located within this state for less than thirty (30) days, whose
162	162
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213	213	total compensation does not exceed Twenty Thousand Dollars
214	214	($20,000.00) in the performance o f a business, trade, profession,
215	215	occupation, or service performed , shall not be includable ;
216	216	3. A business, trade, profession , or occupation carried on or
217	217	compensation for servic es performed partly within and partly without
218	218	this state to the extent allocable and apportionable to Oklahoma as
219	219	determined under Section 2358 of this title ; provided, for tax year
220	220	2026 and subsequent tax years, nonresidents located within this
221	221	state for less than thirty (30) days, whose total compensation does
222	222	not exceed Twenty Th ousand Dollars ($20,000.00) in the performance
223	223	of a business, trade, profession, occupation, or service performed ,
224	224	shall not be includable ;
225	225	4. The distributive share of the Okla homa part of partnership
226	226	income, gains, losses , or deductions;
227	227	5. The distributive share of the Oklahoma part of estate or
228	228	trust income, gains, losses , or deductions;
229	229	6. Income from intangible personal property, including
230	230	annuities, dividends, interest , and gains from the disposition of
231	231	intangible personal property to the extent t hat such income is from
232	232	property employed in a trade, business, profession , or occupation
233	233	carried on in Oklahoma. A part -year resident individual,
234	234	nonresident individual, nonres ident trust, or nonresident estate,
235	235	other than a dealer holding property primarily for sale to customers
236	236	in the ordinary course of trade or business, shall not be deemed to
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288	288	carry on a business, trade, profession , or occupation in Oklahoma
289	289	solely by reason of the purchase and sale of property for its own
290	290	account;
291	291	7. The distributive share of the Oklahoma taxable income or
292	292	loss of a corporation defined in subchapter S of the Internal
293	293	Revenue Code of 1986, as amended, 26 U.S.C., Section 1361 et seq.;
294	294	8. Income received from all sources of wagering, games of
295	295	chance, or any other winnings from sources within this state.
296	296	Proceeds which are not money shall be taken into account at their
297	297	fair market value; and
298	298	9. The distributive share of the Oklahoma part of li mited
299	299	liability company income, gains, losses , or deductions.
300	300	SECTION 2. This act shall become effective November 1, 2025.
301	301
302	302	60-1-615 QD 12/20/2024 6:55:31 PM

Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB102 Compare Versions