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OK HB2620

OK HB2620
Revenue and taxation; income tax rates; standard deductions; effective date.


summary

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

Introduced Session

Potential new amendment
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 rates; modifying income tax rates for individuals; amending 68 O.S. 2021, Section 2358, as amended by Section 2, Chapter 341, O.S.L. 2022 (68 O.S. Supp. 2022, Section 2358), which relates to computation of Oklahoma adjusted gross income; modifying standard deduction amounts; and providing an effective date.

AI Summary

This bill amends Oklahoma's income tax laws by: 1) Modifying individual income tax rates for taxable years beginning on or after January 1, 2022 and ending not later than December 31, 2023, with a top marginal rate of 4.75%. 2) Setting a flat individual income tax rate of 4.5% for taxable years beginning on or after January 1, 2024. 3) Adjusting the standard deduction amounts for individuals who use the standard deduction, with changes effective for taxable years beginning on or after January 1, 2024. The bill also provides an effective date of November 1, 2023.

Sponsors (2)

Last Action

House Committee HB2620 FULLPCS1 MARK LEPAK-MAH - HB2620 FULLPCS1 MARK LEPAK-MAH (on 02/28/2023)

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