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OK HB2021

OK HB2021
Revenue and taxation; income tax; rates; brackets; effective date.


summary

Introduced
02/06/2023
In Committee
02/07/2023
Crossed Over
Passed
Dead
05/31/2024

Introduced Session

2023 Regular Session

Bill Summary

An Act relating to revenue and taxation; amending 68 O.S. 2021, Section 2355, as amended by Section 45, Chapter 228, O.S.L. 2022 (68 O.S. Supp. 2022, Section 2355), which relates to income tax; modifying income tax rates with respect to certain amounts of taxable income; and providing an effective date.

AI Summary

This bill amends the Oklahoma Income Tax Act to modify the income tax rates for individual taxpayers. Specifically, it reduces the top marginal tax rate from 4.75% to 0.00% on the first $7,200 (for single individuals) and $14,400 (for married filing jointly) of taxable income, while keeping the 4.75% rate on the remainder. The bill also changes the effective date of these rate changes from January 1, 2022, to January 1, 2024. The bill does not impact the income tax rates for corporations or other entities.

Committee Categories

Budget and Finance

Sponsors (3)

Last Action

Referred to Appropriations and Budget Finance - Revenue and Taxation Subcommittee (on 02/07/2023)

bill text


bill summary

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