Bill
Bill > HB3319
OK HB3319
OK HB3319Revenue and taxation; claims by state agencies, municipal or district courts, or public housing authorities against state income tax refunds; modifying definition of qualified entity; effective date.
summary
Introduced
02/02/2026
02/02/2026
In Committee
02/26/2026
02/26/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
An Act relating to revenue and taxation; amending 68 O.S. 2021, Section 205.2, as amended by Section 1, Chapter 277, O.S.L. 2024 (68 O.S. Supp. 2025, Section 205.2), which relates to claims by state agencies, municipal courts, district courts, or public housing authorities against state income tax refunds; modifying definition of qualified entity to include municipal public authorities and public trusts; allowing for municipal public authorities to file a claim for collection of delinquent utility charges; prohibiting municipal public authorities from filing a claim for collection of medical debt; and providing an effective date.
AI Summary
This bill expands the definition of "qualified entity" to include municipal public authorities and public trusts that benefit a municipality, allowing these entities to claim delinquent utility charges, such as water, sewer, and sanitation fees, from an individual's state income tax refund if those charges are at least 90 days overdue and service has been disconnected for nonpayment. However, the bill explicitly prohibits these municipal public authorities and public trusts from using this mechanism to collect medical debt. The bill also specifies an effective date of November 1, 2026.
Committee Categories
Justice
Sponsors (2)
Last Action
CR; Do Pass, amended by committee substitute Judiciary and Public Safety Oversight Committee (on 02/26/2026)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
Loading...