Oklahoma 2023 Regular Session

Oklahoma Senate Bill SB815

Introduced
2/6/23  

Caption

Income tax credit; requiring the Oklahoma Tax Commission to verify if certain credit has been claimed for motor vehicle. Effective date.

Impact

If enacted, SB815 is expected to have a positive impact on the promotion of cleaner energy usage among motor vehicles in Oklahoma. The tax credits are structured to incentivize investments in clean-burning fuels like compressed natural gas, liquefied natural gas, liquefied petroleum gas, and hydrogen. By providing substantial financial relief through these credits, the bill seeks to encourage the adoption of environmentally friendly vehicle modifications and infrastructure development, thereby contributing to lower emissions and a gradual shift away from fossil fuel reliance.

Summary

Senate Bill 815 aims to amend existing income tax credits related to investments in qualified clean-burning motor vehicle fuel property. The bill specifically updates Section 2357.22 of the Oklahoma Statutes, which governs the one-time credit for taxpayers who invest in equipment to enhance their vehicles for alternative fuel use. Noteworthy amendments include provisions that require the Oklahoma Tax Commission to verify the claims of these credits upon request, enhancing accountability within the system.

Contention

Despite its focus on fostering renewable energy, some stakeholders have raised concerns about the implications of these tax credits. Critics argue that while the bill promotes cleaner alternatives, it may inadvertently favor certain technologies over others, potentially leading to a misallocation of public resources. Additionally, questions have been raised regarding the verification process imposed on the Oklahoma Tax Commission, which could lead to bureaucratic challenges and delays in implementation for taxpayers seeking these incentives.

Companion Bills

No companion bills found.

Previously Filed As

OK SB475

Income tax credit; requiring the Oklahoma Tax Commission to verify if certain credit has been claimed for motor vehicle. Effective date.

OK SB475

Income tax credit; requiring the Oklahoma Tax Commission to verify if certain credit has been claimed for motor vehicle. Effective date.

OK HB1427

Revenue and taxation; clean burning motor vehicle fuels; insurance premium tax credits.

OK HB1427

Tax credit; expanding forms of taxation for which a credit is allowed; clean-burning vehicle fuel; hydrogen fuel cells; effective date.

OK SB1016

Income tax credit; requiring the Department of Human Services and the Oklahoma Health Care Authority verify certain claims by certain applicants; requiring certain entities submit documentation to tax commission for verification of income for parental choice tax credit. Effective date.

OK SB1016

Income tax credit; requiring the Department of Human Services and the Oklahoma Health Care Authority verify certain claims by certain applicants; requiring certain entities submit documentation to tax commission for verification of income for parental choice tax credit. Effective date.

OK SB1579

Ad valorem tax; requiring certain notice of valuation increase to include taxpayer bill of rights; prescribing language to be included. Effective date.

OK HB1934

Motor vehicles; creating the Jamie Lea Pearl Act; requiring medical needs motor carriers to have certain tax exempt status; effective date.

OK HB1934

Motor vehicles; creating the Jamie Lea Pearl Act; requiring medical needs motor carriers to have certain tax exempt status; effective date.

OK SB1412

Income tax; requiring the Oklahoma Tax Commission to pay certain refunds by check. Effective date.

Similar Bills

No similar bills found.