Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB190 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	SB190 HFLR Page 1
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	3	+	ENGR. S. B. NO. 190 Page 1 1
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29		-	HOUSE OF REPRESENTATIVES - FLOOR VERSION
30		-
31		-	STATE OF OKLAHOMA
32		-
33		-	1st Session of the 60th Legislature (2025)
34	27
35	28		ENGROSSED SENATE
36	29		BILL NO. 190 By: Pederson of the Senate
37	30
38	31		and
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40	33		Pae of the House
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45	38		An Act relating to income tax; amending 68 O.S. 2021,
46	39		Section 2368.16, which relates to donation from a tax
47	40		refund; reauthorizing donation of tax refund for the
48	41		benefit of a regional food bank; updating statutory
49	42		reference; providing an effective date; and declaring
50	43		an emergency.
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55	48		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
56	49		SECTION 1. AMENDATORY 68 O.S. 2021, Section 2368.16, is
57	50		amended to read as follows:
58	51		Section 2368.16. A. Each state individual income tax return
59	52		form for tax years which begin after December 31, 2007, and each
60	53		state corporate tax return form for tax years beginning after
61	54		December 31, 2007, shall contain a provis ion to allow a donation
62	55		from a tax refund for the benefit of any regional food bank in this
63	56		state. For purposes of this section, “regional food bank” means a
64	57		nonprofit charitable organization exempt from taxation pursuant to
65	58		the provisions of the Internal Revenue Code of 1986, as amended, 26
	59	+	U.S.C., Section 501(c)(3), which as a part of a food bank network,
	60	+	maintains a food distribution operation providing food to other
	61	+	nonprofit entities that offer groceries or meals to people in need
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67		-	SB190 HFLR Page 2
68		-	BOLD FACE denotes Committee Amendments. 1
	63	+	ENGR. S. B. NO. 190 Page 2 1
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93		-	U.S.C., Section 501(c)(3), which as a part of a food bank network,
94		-	maintains a food distribution operation provid ing food to other
95		-	nonprofit entities that offer groceries or meals to people in need
96	88		of food assistance. The provision to allow donation shall read as
97	89		follows:
98	90		Support of programs for regional food banks in this state .
99	91		Check if you wish to donate from your tax refund: ( ) $2, ( ) $5,
100	92		or ( ) $____.
101	93		B. Except as otherwise provided for in this section, all m onies
102	94		generated pursuant to subsection A of this section shall be paid to
103	95		the State Treasurer by the Oklahoma Tax Commission and placed to the
104	96		credit of the Income Tax Checkoff Revolving Fund for Oklahoma
105	97		Regional Food Banks created in subsection C of this section.
106	98		C. There is hereby created in the State Treasury a revolving
107	99		fund for the Department of Human Services to be designated the
108	100		“Income Tax Checkoff Revolving Fund for Oklahoma Regional Food
109	101		Banks”. The fund shall be a continuing fund, not subject to fiscal
110	102		year limitations, and shall consist of all monies apportioned to the
111	103		fund pursuant to the provisions of this section. All monies
112	104		accruing to the credit of the fund are hereby appropriated and may
113	105		be budgeted and expended by the Department of Hum an Services for the
114	106		purpose of providing funding for all regional food banks in this
115	107		state. Expenditures from th e fund shall be made upon warrants
116	108		issued by the State Treasurer against claims filed as prescribed by
	109	+	law with the Director of the Office of M anagement and Enterprise
	110	+	Services for approval and payment.
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118		-	SB190 HFLR Page 3
119		-	BOLD FACE denotes Committee Amendments. 1
	112	+	ENGR. S. B. NO. 190 Page 3 1
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144		-	law with the Director of the Office of M anagement and Enterprise
145		-	Services for approval and payment.
146	137		D. If a taxpayer makes a donation pursuant to subsection A of
147	138		this section in error, such taxpayer may file a claim for refund at
148	139		any time within three (3) years from the due date of the tax retu rn.
149	140		Such claims shall be filed pursuant to the provisions of Section
150	141		2373 of this title. Prior to the apportion ment set forth in this
151	142		section, an amount equal to the total amount of refunds made
152	143		pursuant to this subsection during any one (1) year shall b e
153	144		deducted from the total donations received pursuant to this section
154	145		during the following year and such amount deducted shall be paid to
155	146		the State Treasurer and placed to the credit of the Income Tax
156	147		Withholding Refund Account.
157	148		E. Pursuant to Section 236 8.18 of this title, the income tax
158	149		checkoff contained in this section is hereby reauthorized effective
159	150		January 1, 2019 January 1, 2026.
160	151		SECTION 2. This act shall become effective July 1, 2025.
161	152		SECTION 3. It being immediate ly necessary for the preservation
162	153		of the public peace, health or safety, an emergency is hereby
163	154		declared to exist, by reason whereof this act shall take effect and
164	155		be in full force from and after its passage and approval.
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166		-	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET , dated
167		-	04/17/2025 – DO PASS.
	157	+	ENGR. S. B. NO. 190 Page 4 1
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	182	+	Passed the Senate the 26th day of March, 2025.
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	186	+	Presiding Officer of the Senate
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	189	+	Passed the House of Representatives the ____ day of _________ _,
	190	+	2025.
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	194	+	Presiding Officer of the House
	195	+	of Representatives
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