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OK SB961

OK SB961
Savings accounts; creating the Oklahoma Home Buyer Savings Account Act. Effective date.


summary

Introduced
02/04/2019
In Committee
04/11/2019
Crossed Over
03/12/2019
Passed
04/22/2019
Dead
Signed/Enacted/Adopted
04/26/2019

Introduced Session

2020 Regular Session

Bill Summary

An Act relating to savings accounts; creating the Oklahoma Home Buyer Savings Account Act; providing short title; defining terms; authorizing establishment of certain savings account for specified purpose; establishing requirements for contributions to and beneficiaries of certain accounts; establishing expense and reporting requirements for certain accounts; authorizing certain transfer of funds; clarifying duties of financial institutions; allowing certain deductions and exclusions from taxable income; providing limitations; establishing penalties for certain prohibited withdrawals; requiring Oklahoma Tax Commission to prepare certain forms; providing for codification; and providing an effective date. SUBJECT: Oklahoma First-Time Home Buyer Savings Account Act

AI Summary

This bill creates the Oklahoma Home Buyer Savings Account Act, which allows individuals to establish a special savings account to save for the down payment and closing costs of purchasing a single-family residence in Oklahoma. The bill defines key terms like "home buyer," "home buyer savings account," and "qualified beneficiary." It outlines the requirements for opening and contributing to these accounts, as well as the tax benefits and penalties associated with them. The bill also clarifies the duties of financial institutions in managing these accounts and requires the Oklahoma Tax Commission to develop relevant forms. The bill takes effect on January 1, 2020.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

Approved by Governor 04/26/2019 (on 04/26/2019)

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bill summary

Document Type Source Location
State Bill Page http://www.oklegislature.gov/BillInfo.aspx?Bill=sb961&Session=2000
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