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OK SB659

OK SB659
Income tax; making earned income tax credit refundable for specified tax years. Effective date.


summary

Introduced
02/04/2019
In Committee
02/05/2019
Crossed Over
Passed
Dead
05/23/2019

Introduced Session

2019 Regular Session

Bill Summary

Income tax; making earned income tax credit refundable for specified tax years. Effective date.

AI Summary

This bill makes the earned income tax credit (EITC) refundable for Oklahoma state income tax purposes. For tax years ending before January 1, 2020, the EITC credit is set at 5% of the federal EITC. This increases to 7.5% for tax years beginning on or after January 1, 2020. The bill also specifies that the EITC credit becomes refundable, meaning any excess credit over the taxpayer's state income tax liability will be refunded to the taxpayer, for tax years beginning on or after January 1, 2020. The bill takes effect on November 1, 2019.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

Coauthored by Senator Simpson (on 02/19/2019)

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