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OK HB2693

OK HB2693
Revenue and taxation; franchise tax; rate reduction; effective date; emergency.


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, Sections 1203 and 1204, which relate to computation of franchise tax liabilities; modifying rate of tax; providing for reduction of rate to zero for specified tax years; providing an effective date; and declaring an emergency.

AI Summary

This bill amends the Oklahoma Statutes to gradually reduce the franchise tax rate on corporations, associations, joint-stock companies, and business trusts organized in Oklahoma or doing business in the state. The rate will be reduced from $1.25 per $1,000 of capital used, invested, or employed in the state to zero over a 5-year period, ending in the 2027-2028 fiscal year. The bill also declares an emergency, allowing it to take effect immediately upon passage and approval.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

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

bill text


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