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OK HB2968

OK HB2968
Revenue and taxation; Oklahoma taxable income; Oklahoma adjusted gross income; effective date.


summary

Introduced
02/02/2026
In Committee
02/03/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

An Act relating to revenue and taxation; amending 68 O.S. 2021, Section 2358, as last amended by Section 155, Chapter 452, O.S.L. 2024 (68 O.S. Supp. 2025, Section 2358), which relates to adjustments to arrive at Oklahoma taxable income and Oklahoma adjusted gross income; increasing the amount of retirement benefits exempt from taxable income; increasing certain combined total exemption cap; and providing an effective date.

AI Summary

This bill amends Oklahoma law to increase the amount of retirement benefits that are exempt from taxable income for individuals. Specifically, it extends the $10,000 annual exemption for retirement benefits from the years 2006 through 2026, and then increases it to $20,000 for the 2027 tax year and all subsequent years. The bill also adjusts the combined total exemption cap for retirement benefits received from various public retirement systems and the civil service of the United States, ensuring that the combined exemption does not exceed the newly established annual limits. The changes are set to take effect on January 1, 2027.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred to Appropriations and Budget Finance Subcommittee (on 02/03/2026)

bill text


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