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OK HB2952

OK HB2952
Revenue and taxation; individual income tax; tax rates; effective date.


summary

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

Introduced Session

2024 Regular Session

Bill Summary

An Act relating to revenue and taxation; amending 68 O.S. 2021, Section 2355, as last amended by Section 1, Chapter 27, 1st Extraordinary Session, O.S.L. 2023 (68 O.S. Supp. 2023, Section 2355), which relates to individual income tax rates; prescribing individual income tax rates for designated taxable years; and providing an effective date.

AI Summary

This bill amends the Oklahoma individual income tax rates for taxable years beginning on or after January 1, 2024 and ending not later than December 31, 2025. It reduces the tax rates for different income brackets, with the top marginal rate decreasing from 4.75% to 4.25%. The bill also specifies individual income tax rates for taxable years beginning on or after January 1, 2026, which would revert to the previous rates. The bill has an effective date of January 1, 2024.

Sponsors (1)

Last Action

Second Reading referred to Rules (on 02/06/2024)

Taxonomy

Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


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