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SENATE FLOOR VERSION
March 3, 2025
COMMITTEE SUBSTITUTE
FOR
SENATE BILL NO. 190 By: Pederson of the Senate
and
Pae of the House
An Act relating to income tax; amending 68 O.S. 2021,
Section 2368.16, which relates to donation from a tax
refund; reauthorizing donation of tax refund for the
benefit of a regional food bank; updating statutory
reference; 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 2368.16, is
amended to read as follows:
Section 2368.16. A. Each state individual income tax return
form for tax years which begin after December 31, 2007, and each
state corporate tax return form for tax years begi nning after
December 31, 2007, shall contain a provision to allow a donation
from a tax refund for the benefit of any regional food bank in this
state. For purposes of this section, “regional food bank” means a
nonprofit charitable organization exempt fro m taxation pursuant to
the provisions of the Internal Revenue Code of 1986, as amended, 26
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U.S.C., Section 501(c)(3), which as a part of a food bank network,
maintains a food distribution operation providing food to other
nonprofit entities that offer groc eries or meals to people in need
of food assistance. The provision to allow donation shall read as
follows:
Support of programs for regional food banks in this state .
Check if you wish to donate from your tax refund: ( ) $2, ( ) $5,
or ( ) $____.
B. Except as otherwise provided for in this section, all monies
generated pursuant to subsection A of this section shall be paid to
the State Treasurer by the Oklahoma Tax Commission and placed to the
credit of the Income Tax Checkoff Revolving Fund for Oklahom a
Regional Food Banks created in subsection C of this section.
C. There is hereby created in the State Treasury a revolving
fund for the Department of Human Services to be designated the
“Income Tax Checkoff Revolving Fund for Oklahoma Regional Food
Banks”. The fund shall be a continuing fund, not subject to fiscal
year limitations, and shall consist of all monies apportioned to the
fund pursuant to the provisions of this section. All monies
accruing to the credit of the fund are hereby appropriated and may
be budgeted and expended by the Department of Human Services for the
purpose of providing funding for all regional food banks in this
state. Expenditures from th e fund shall be made upon warrants
issued by the State Treasurer against claims filed as p rescribed by
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law with the Director of the Office of Management and Enterprise
Services for approval and payment.
D. If a taxpayer makes a donation pursuant to subsection A of
this section in error, such taxpayer may file a claim for refund at
any time within three (3) years from the due date of the tax return.
Such claims shall be filed pursuant to the provisions of Section
2373 of this title. Prior to the apportion ment set forth in this
section, an amount equal to the total amount of refunds made
pursuant to this subsection during any one (1) year shall be
deducted from the total donations received pursuant to this section
during the following year and such amount deducted shall be paid to
the State Treasurer and placed to the credit of the Income Tax
Withholding Refund Account.
E. Pursuant to Section 2368.18 of this title, the income tax
checkoff contained in this section is hereby reauthorized effective
January 1, 2019 January 1, 2026.
SECTION 2. This act shall become effective July 1, 2025.
SECTION 3. It being immediately necessary for the preservation
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 pas sage and approval.
COMMITTEE REPORT BY: COMMITTEE ON REVENUE AND TAXATION
March 3, 2025 - DO PASS AS AMENDED BY CS