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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 72 By: Kirt
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 5011, which relates to the Sales Tax Relief
67	67	Act; modifying claim amounts for c ertain years;
68	68	updating statutory language; and providing an
69	69	effective date.
70	70
71	71
72	72
73	73
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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, Section 5011, is
77	77	amended to read as follows:
78	78	Section 5011. A. Except as otherwise provided by this section,
79	79	beginning with the calendar year 1990 and for each calendar year
80	80	through 1998, and for calendar year 2003, any individual who is a
81	81	resident of and is domiciled in this state during the entire
82	82	calendar year for which the filing is made and whose gross household
83	83	income for such year does not exceed Twelve Thousand Dollars
84	84	($12,000.00) may file a claim for sales tax relief.
85	85	B. For calendar years 1999, 2002 , and 2004, any individual who
86	86	is a resident of and is domiciled in this state during the entire
87	87	calendar year for which th e filing is made may file a claim for
88	88
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139	139	sales tax relief if the gross household income for such year does
140	140	not exceed the following amounts:
141	141	1. For an individual not subject to the provisions of paragraph
142	142	2 of this subsection and claiming no allowable personal exemption
143	143	other than the allowable personal exemption for that individual or
144	144	the spouse of that individual, Fifteen Thousand Dollars
145	145	($15,000.00); or
146	146	2. For an individual clai ming one or more allowable personal
147	147	exemptions other than the allowable perso nal exemption for that
148	148	individual or the spouse of that individual, an individual with a
149	149	physical disability constituting a substantial handicap disability
150	150	to employment, or an in dividual who is sixty -five (65) years of age
151	151	or older at the close of the tax year, Thirty Thousand Dollars
152	152	($30,000.00).
153	153	C. For calendar years 2000, 2001, 2005 and following and 2005
154	154	through 2024, an individual who is a resident of and is domiciled in
155	155	this state during the entire calendar year for which the filing is
156	156	made may file a claim for sales tax relief if the gross household
157	157	income for such year does not exceed the following amounts:
158	158	1. For an individual not subject to the provisions of paragraph
159	159	2 of this subsection and claiming no allowable personal exemption
160	160	other than the allowable personal exemption for that individual or
161	161	the spouse of that individual, Twenty Thousand Dollars ($20,000.00);
162	162	or
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214	214	2. For an individual claiming one or more allowabl e personal
215	215	exemptions other than the allowable personal exemption for that
216	216	individual or the spouse of that individual, an individual with a
217	217	physical disability constituting a substantial handicap disability
218	218	to employment, or an individual who is sixty -five (65) years of age
219	219	or older at the close of the tax year, Fifty Thousand Dollars
220	220	($50,000.00).
221	221	D. The amount of the claim filed pursuant to the Sales Tax
222	222	Relief Act shall be Forty Dollars ($40.00) multiplied by the number
223	223	of allowable personal exemptions for calendar year 2024 and previous
224	224	calendar years.
225	225	E. For calendar year 20 25 and subsequent calendar years, an
226	226	individual who is a resident of and is domiciled in this state
227	227	during the entire calendar year for which the filing is made may
228	228	file a claim for sales tax relief in the following amounts,
229	229	multiplied by the number of allowable personal exemptions:
230	230	1. For an individual not subject to the provisions of paragraph
231	231	2 of this subsection and claiming no allowable personal exemption
232	232	other than the allow able personal exemption for that individual or
233	233	the spouse of that individual:
234	234	a. Two Hundred Dollars ($200.00) for an individual whose
235	235	household income for the year does not exceed Thirty -
236	236	five Thousand Dollars ($35,000.00), or
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288	288	b. One Hundred Dollars ($100. 00) for an individual whose
289	289	household income for the year does not exceed Forty
290	290	Thousand Dollars ($40,000.00); and
291	291	2. For an individual claiming one or more allowable personal
292	292	exemptions other than the allowable personal exemption for that
293	293	individual or the spouse of that individual, an individual with a
294	294	physical disability consti tuting a substantial disability to
295	295	employment, or an individual who is sixty -five (65) years of age or
296	296	older at the close of the tax year:
297	297	a. Two Hundred Dollars ($200.00) for an individual whose
298	298	household income for the year does not exceed Forty -
299	299	five Thousand Dollars ($45,000.00), or
300	300	b. One Hundred Fifty Dollars ($150.00) for an individual
301	301	whose household income for the year does not exceed
302	302	Fifty Thousand Dollars ($50,000.00).
303	303	F. As used in the Sales Tax Relief Act, “allowable personal
304	304	exemption” means a personal exemption to which the taxpayer would be
305	305	entitled pursuant to the provisions of the Oklahoma Income Tax Act,
306	306	except for:
307	307	1. The exemptions such taxpayer would be entitl ed to pursuant
308	308	to Section 2358 of this title if such taxpayer or spouse is blind or
309	309	sixty-five (65) years of age or older at the close of the tax year;
310	310	2. An exemption for a person convicted of a felony if during
311	311	all or any part of the calendar year for w hich the claim is filed
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363	363	such person was an inmate in the custody of the Depar tment of
364	364	Corrections; or
365	365	3. An exemption for a person if during all or any part of the
366	366	calendar year for which the claim is filed such person resided
367	367	outside of this state.
368	368	E. G. A person convicted of a felony shall not be permitted to
369	369	file a claim for sales tax relief pursuant to the provisions of
370	370	Sections 5010 through 5016 of this title for the period of time
371	371	during which the person is an inmate in the custody of the
372	372	Department of Corrections. Such period of time shall include the
373	373	entire calendar year if the person is in the custody of the
374	374	Department of Corrections during any part of the calendar year. The
375	375	provisions of this subsection shall not prohibit all other members
376	376	of the household of an inmate from filing a claim based upon the
377	377	personal exemptions to which the household members would be entitled
378	378	pursuant to the provisions of the Oklahoma Income Tax Act.
379	379	F. H. The Department of Corrections shall withhold up to fifty
380	380	percent (50%) of any money inmates receive for claims made pursuant
381	381	to the Sales Tax Relief Act prior to September 1, 1991, for costs of
382	382	incarceration.
383	383	G. I. For purposes of Section 139.105 of Title 17 of the
384	384	Oklahoma Statutes, the gross household income of any individual who
385	385	may file a claim for sales tax relief shall not exceed Twelve
386	386	Thousand Dollars ($12,000.00).
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438	438	SECTION 2. This act shall become effective November 1, 2025.
439	439
440	440	60-1-941 QD 12/19/2024 1:43:14 PM

Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB72 Compare Versions