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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
SENATE BILL 102 By: Rader
AS INTRODUCED
An Act relating to income tax; amending 68 O.S. 2021,
Section 2362, which relates to nonresident taxable
income; excluding certain compens ation of certain
nonresidents; updating statutory language; updating
statutory references; and providing an effective
date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Sect ion 2362, is
amended to read as follows:
Section 2362. A. For tax years begi nning on or after January
1, 1994, the Oklahoma taxable income of a part -year resident
individual, nonresident individual, a nonresident trust , and a
nonresident estate shall be calculated following the provisions of
Section 2358 of this title as if all income were earned in Oklahoma.
B. Using Oklahoma income tax rates, part -year resident
individuals, nonresident individuals, nonresident trusts , and
nonresident estates shall comp ute their tax liability on the amount
computed in the preceding paragraph subsection A of this section .
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C. From the liability computed there shall be deducted all
allowable credits to determine the amount of tax due.
D. Part-year resident individuals, no nresident individuals,
nonresident trusts, and nonresident estates shall divide adjusted
gross income from Oklahoma sources by the adjusted gross income from
all sources to arrive at the applicable percentage that Oklahoma
adjusted gross income represents of all adjusted income received by
the taxpayer in the income year.
E. Part-year resident individuals, nonresident individuals,
nonresident trusts, and nonresident estates shall multiply the
amount of Oklahoma tax computed by the applicable percentage
calculated in the preceding paragraph subsection D of this section
in order to determine the amount of income tax which must be paid to
the State of Oklahoma this state. Nothing in this section shall be
construed to allow for greater than one hundred percent (100%) of a
taxpayer’s income to be taxed.
F. For purposes of determining th e adjusted gross income from
Oklahoma, the following shall be includable:
1. The ownership of any interest in real or tangible personal
property in this state;
2. A business, trade, profession, or occupation carried on in
this state or compensation for services performed in this state ;
provided, for tax year 2026 and subsequent tax years, nonresidents
located within this state for less than thirty (30) days, whose
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total compensation does not exceed Twenty Thousand Dollars
($20,000.00) in the performance o f a business, trade, profession,
occupation, or service performed , shall not be includable ;
3. A business, trade, profession , or occupation carried on or
compensation for servic es performed partly within and partly without
this state to the extent allocable and apportionable to Oklahoma as
determined under Section 2358 of this title ; provided, for tax year
2026 and subsequent tax years, nonresidents located within this
state for less than thirty (30) days, whose total compensation does
not exceed Twenty Th ousand Dollars ($20,000.00) in the performance
of a business, trade, profession, occupation, or service performed ,
shall not be includable ;
4. The distributive share of the Okla homa part of partnership
income, gains, losses , or deductions;
5. The distributive share of the Oklahoma part of estate or
trust income, gains, losses , or deductions;
6. Income from intangible personal property, including
annuities, dividends, interest , and gains from the disposition of
intangible personal property to the extent t hat such income is from
property employed in a trade, business, profession , or occupation
carried on in Oklahoma. A part -year resident individual,
nonresident individual, nonres ident trust, or nonresident estate,
other than a dealer holding property primarily for sale to customers
in the ordinary course of trade or business, shall not be deemed to
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carry on a business, trade, profession , or occupation in Oklahoma
solely by reason of the purchase and sale of property for its own
account;
7. The distributive share of the Oklahoma taxable income or
loss of a corporation defined in subchapter S of the Internal
Revenue Code of 1986, as amended, 26 U.S.C., Section 1361 et seq.;
8. Income received from all sources of wagering, games of
chance, or any other winnings from sources within this state.
Proceeds which are not money shall be taken into account at their
fair market value; and
9. The distributive share of the Oklahoma part of li mited
liability company income, gains, losses , or deductions.
SECTION 2. This act shall become effective November 1, 2025.
60-1-615 QD 12/20/2024 6:55:31 PM