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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
05/29/2020

Introduced Session

2020 Regular Session

Bill Summary

An Act relating to income tax; amending 68 O.S. 2011, Section 2357.43, as amended by Section 1, Chapter 341, O.S.L. 2016 (68 O.S. Supp. 2018, Section 2357.43), which relates to earned income tax credit; clarifying language; modifying amount of credit after certain date; providing for refundability of credit earned in excess of tax due; and providing an effective date.

AI Summary

This bill amends the existing law to clarify the language and modify the amount of the earned income tax credit (EITC) in Oklahoma. It increases the EITC from 5% to 7.5% of the federal EITC for tax years beginning on or after January 1, 2020. Additionally, it provides for the EITC to be refundable, meaning that if the credit exceeds the tax owed, the excess amount will be refunded to the taxpayer. The bill becomes effective on November 1, 2019.

Committee Categories

Budget and Finance

Sponsors (3)

Last Action

Coauthored by Representative Pae (principal House author) (on 02/03/2020)

bill text


bill summary

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bill summary

Document Type Source Location
State Bill Page http://www.oklegislature.gov/BillInfo.aspx?Bill=sb659&Session=2000
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