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OK SB676

OK SB676
Income tax; modifying apportionment; deleting obsolete language. Effective date.


summary

Introduced
02/04/2019
In Committee
02/06/2019
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 2352, as last amended by Section 5, Chapter 337, O.S.L. 2016 (68 O.S. Supp. 2018, Section 2352), which relates to apportionment; modifying apportionment; deleting obsolete language; clarifying language; and providing effective date.

AI Summary

This bill amends the existing law on income tax apportionment in Oklahoma. It modifies the apportionment percentages and deletes obsolete language. Specifically, it changes the percentage of income tax revenue allocated to the General Revenue Fund, the Education Reform Revolving Fund, the Teachers' Retirement System Dedicated Revenue Revolving Fund, and the Ad Valorem Reimbursement Fund. It also provides that any revenue exceeding the moving five-year average for corporate income tax will be apportioned to the Revenue Stabilization Fund or the Constitutional Reserve Fund. The bill has an effective date of November 1, 2019.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred to Appr/Sub-Education (on 02/06/2019)

bill text


bill summary

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bill summary

Document Type Source Location
State Bill Page http://www.oklegislature.gov/BillInfo.aspx?Bill=sb676&Session=2000
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