Bill

Bill > HB3085


OK HB3085

OK HB3085
Revenue and taxation; taxable income; itemized deductions; gambling deduction.


summary

Introduced
02/07/2022
In Committee
03/24/2022
Crossed Over
03/15/2022
Passed
Dead
05/27/2022

Introduced Session

2022 Regular Session

Bill Summary

An Act relating to revenue and taxation; amending 68 O.S. 2021, Section 2358, which relates to itemized deductions; excluding gambling losses from net amount of itemized deductions allowable; amending 68 O.S. 2021, Section 227, which relates to refunds of erroneous payments; extending time for certain refund claims; providing an effective date; and declaring an emergency.

AI Summary

This bill amends Oklahoma's tax laws to: 1) Exclude gambling losses from the calculation of itemized deductions, allowing taxpayers to deduct the full amount of their charitable contributions and medical expenses. 2) Extend the time period for taxpayers to file refund claims related to the change in the calculation of itemized deductions, allowing them up to 4 years to do so. The bill aims to provide tax relief to Oklahoma taxpayers by modifying the treatment of gambling losses and extending the refund claim deadline. It will take effect on January 1, 2022.

Committee Categories

Budget and Finance

Sponsors (6)

Last Action

Second Reading referred to Finance Committee then to Appropriations Committee (on 03/24/2022)

bill text


bill summary

Loading...

bill summary

Loading...
Loading...