Bill > SB102

This bill modifies Oklahoma's income tax regulations for nonresidents by introducing a new exemption for certain short-term workers. Specifically, for tax years beginning in 2026, nonresidents who are located in Oklahoma for less than 30 days and earn total compensation of $20,000 or less will be exempt from having that income included in their Oklahoma taxable income. The bill amends Section 2362 of Oklahoma tax law, which previously required nonresidents to calculate their tax liability based on all income as if it were earned in Oklahoma. The changes aim to provide tax relief for temporary or short-term workers by excluding their compensation from state income tax calculations if they meet the specified criteria. The bill will become effective on November 1, 2025, giving taxpayers and tax authorities time to prepare for the new regulations. The modifications update language throughout the existing statute, including references to the Internal Revenue Code and technical grammatical adjustments, while maintaining the overall structure of how nonresident income tax is calculated in Oklahoma.

Budget and Finance

http://www.oklegislature.gov/BillInfo.aspx?Bill=sb102&Session=2500