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Bill > SB190


OK SB190

OK SB190
Income tax; reauthorizing donation of tax refund for the benefit of a regional food bank. Effective date. Emergency.


summary

Introduced
02/03/2025
In Committee
04/17/2025
Crossed Over
03/27/2025
Passed
05/06/2025
Dead
Signed/Enacted/Adopted
05/13/2025

Introduced Session

2025 Regular Session

Bill Summary

An Act ENROLLED SENATE BILL NO. 190 By: Pederson of the Senate and Pae of the House An Act relating to income tax; amending 68 O.S. 2021, Section 2368.16, which relates to donation from a tax refund; reauthorizing donation of tax refund for the benefit of a regional food bank; updating statutory reference; providing an effective date; and declaring an emergency. SUBJECT: Income tax checkoff

AI Summary

This bill reauthorizes an existing tax refund donation program that allows Oklahoma taxpayers to voluntarily donate a portion of their state tax refund ($2, $5, or a custom amount) to support regional food banks. The bill updates the authorization period from January 1, 2019, to January 1, 2026, and makes a minor technical amendment to reference the Internal Revenue Code of 1986. A "regional food bank" is defined as a nonprofit charitable organization with tax-exempt status that operates as part of a food bank network and distributes food to other nonprofit entities that provide groceries or meals to people in need. The donated funds will be collected by the Oklahoma Tax Commission and placed in a dedicated revolving fund managed by the Department of Human Services, which can then distribute the money to regional food banks across the state. The bill includes provisions allowing taxpayers to claim a refund of mistakenly donated funds within three years and ensures that any refunded amounts will be deducted from future year donations. The legislation is set to become effective on July 1, 2025, and includes an emergency clause to emphasize its immediate importance for public welfare.

Committee Categories

Budget and Finance, Health and Social Services

Sponsors (2)

Last Action

Becomes law without Governor's signature 05/13/2025 (on 05/13/2025)

bill text


bill summary

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bill summary

Document Type Source Location
State Bill Page http://www.oklegislature.gov/BillInfo.aspx?Bill=sb190&Session=2600
State Bill Page http://www.oklegislature.gov/BillInfo.aspx?Bill=sb190&Session=2500
Fiscal Note/Analysis - Senate: SB190 ENGR FI https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/impact%20statements/fiscal/Senate/SB190%20ENGR%20FI.PDF
Fiscal Note/Analysis - Senate: SB190 INT FI https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/impact%20statements/fiscal/Senate/SB190%20INT%20FI.PDF
Fiscal Note/Analysis - Senate: Committee Substitute https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/Senate/SB190%20CS%20BILLSUM.PDF
Fiscal Note/Analysis - Senate: Introduced https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/Senate/SB190%20INT%20BILLSUM.PDF
Fiscal Note/Analysis - House: Engrossed https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/House/SB190%20ENGR%20BILLSUM.PDF
BillText https://www.oklegislature.gov/cf_pdf/2025-26%20ENR/SB/SB190%20ENR.PDF
BillText https://www.oklegislature.gov/cf_pdf/2025-26%20FLR/HFLR/SB190%20HFLR.PDF
Fiscal Note/Analysis - House: Engrossed https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/House/SB190%20ENGR%20BILLSUM.PDF
Fiscal Note/Analysis - Senate: SB190 ENGR FI https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/impact%20statements/fiscal/Senate/SB190%20ENGR%20FI.PDF
BillText https://www.oklegislature.gov/cf_pdf/2025-26%20ENGR/SB/SB190%20ENGR.PDF
Fiscal Note/Analysis - Senate: Committee Substitute https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/Senate/SB190%20CS%20BILLSUM.PDF
BillText https://www.oklegislature.gov/cf_pdf/2025-26%20COMMITTEE%20SUBS/SCS/SB190%20CS.PDF
BillText https://www.oklegislature.gov/cf_pdf/2025-26%20FLR/SFLR/SB190%20SFLR.PDF
Committee Amendment https://www.oklegislature.gov/cf_pdf/2025-26%20COMMITTEE%20AMENDMENTS/Senate/SB190%20PCS.PDF
Fiscal Note/Analysis - Senate: SB190 INT FI https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/impact%20statements/fiscal/Senate/SB190%20INT%20FI.PDF
Fiscal Note/Analysis - Senate: Introduced https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/Senate/SB190%20INT%20BILLSUM.PDF
BillText https://www.oklegislature.gov/cf_pdf/2025-26%20INT/SB/SB190%20INT.PDF
Fiscal Note/Analysis - Senate: SB190 INT FI https://www3.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/impact%20statements/fiscal/Senate/SB190%20INT%20FI.PDF
Fiscal Note/Analysis - Senate: SB190 INT FI http://webserver1.lsb.state.ok.us/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/impact%20statements/fiscal/Senate/SB190%20INT%20FI.PDF
BillText https://www3.oklegislature.gov/cf_pdf/2025-26%20INT/SB/SB190%20INT.PDF
Fiscal Note/Analysis - Senate: Introduced https://www3.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/Senate/SB190%20INT%20BILLSUM.PDF
Fiscal Note/Analysis - Senate: Introduced http://webserver1.lsb.state.ok.us/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/Senate/SB190%20INT%20BILLSUM.PDF
BillText http://webserver1.lsb.state.ok.us/cf_pdf/2025-26%20INT/SB/SB190%20INT.PDF
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