Oklahoma 2025 Regular Session

Oklahoma Senate Bill SB98

Introduced
2/3/25  

Caption

Income tax; modifying certain rates, exemptions, and deductions for certain tax years. Effective date. Emergency.

Impact

The proposed amendments would have a broad impact on Oklahoma's income tax landscape by altering how taxable income is calculated and adjusted. For the years indicated, taxpayers might see changes in the amounts they owe based on the proposed structure, which could either increase or decrease their tax liabilities. Additionally, the bill's adjustments to exemptions might affect low-to-moderate income earners disproportionately. By altering standard deductions and exemptions, SB98 has the potential to change the disposable income of many Oklahoma residents, ultimately influencing their financial decisions and obligations.

Summary

Senate Bill 98 aims to modify the income tax structure in Oklahoma, specifically addressing adjustments to tax rates, exemptions, and deductions for certain tax years. The bill seeks to revise existing statutes related to personal income tax, thereby impacting the taxable income of residents and nonresidents alike. Among the changes proposed are new income tax rates for different brackets, modifications to standard deductions, and restrictions on personal exemptions. This restructuring reflects the state's effort to streamline and possibly increase tax revenue while providing relief in specific areas for individual taxpayers.

Contention

Debate surrounding SB98 is expected, particularly regarding the potential economic implications for different segments of the population. Some lawmakers may argue that increasing the tax burden on certain income levels could stifle economic growth, while proponents may contend that the bill is necessary for balancing the state budget and sustaining vital public services. The introduction of these changes is likely to elicit discussions around the fairness of the tax structure and its alignment with the economic realities faced by Oklahomans.

Companion Bills

No companion bills found.

Previously Filed As

OK SB882

Driving under the influence; modifying bail provisions related to charges of driving under the influence. Effective date.

OK SB434

County employees' retirement systems; increasing maximum amount of total employer and employee contributions. Effective date. Emergency.

OK SB201

Schools; establishing minimum salary schedule for teachers. Effective date. Emergency.

OK SB936

Tobacco and vapor products; modifying applicability of fines under the Prevention of Youth Access to Tobacco Act. Effective date.

OK SB327

Income tax; modifying marginal income tax brackets for certain tax years. Effective date.

OK SB292

Income tax; modifying certain income tax rate for certain tax years. Effective date.

OK SB290

Tax; modifying certain income tax rates for certain tax years. Effective date.

OK HB2140

Revenue and taxation; Ad Valorem Tax Code; definitions; classifications of property; valuation procedures; effective date.

Similar Bills

OK HB2646

Revenue and taxation; adjustments; wagering; tax year; effective date.

OK HB1200

Revenue; taxation rates; income; exemptions; deductions; effective date.

OK HB1391

Revenue and taxation; income tax; adjustments; retirement benefits; effective date.

OK HB1927

Revenue and taxation; Oklahoma taxable income and Oklahoma adjusted gross income; retirement income; exemption; effective date.

OK HB1248

Revenue and taxation; Senior Service Corps Act of 2025; adjustments to Oklahoma adjusted gross income and taxable income; support services; schools; effective date.

OK HB2194

Revenue and taxation; retirement benefits; exemption; effective date.

OK HB1599

Revenue and taxation; income tax; pensions; taxable income; exemption; effective date.

OK HB2199

Revenue and taxation; standard deduction amounts; effective date.