Oklahoma 2023 Regular Session

Oklahoma Senate Bill SB998

Introduced
2/6/23  

Caption

Income tax; providing credit toward home purchase expenditures for members of the Oklahoma National Guard. Effective date.

Impact

If enacted, SB998 will affect the state's tax structure by introducing a new credit category aimed specifically at supporting military personnel in their transition to civilian life. This could positively impact the overall housing market, especially for new homeowners who are members of the National Guard. Moreover, by providing financial aid specifically tailored for this group, the bill demonstrates an acknowledgment of the sacrifices made by military members and their need for support through economic incentives.

Summary

Senate Bill 998 introduces an income tax credit for members of the Oklahoma National Guard who purchase a home in the state. The key feature of this legislation is to provide financial assistance in the form of a refundable tax credit that equates to the down payment and closing costs of the home purchased by eligible members. However, the credit has a cap of $4,000, ensuring that it remains targeted and manageable within the state's budget. The Oklahoma Tax Commission is tasked with creating the necessary forms for claiming the credit and verifying the associated costs related to home purchases.

Contention

While the bill appears to have widespread support due to its focus on aiding military personnel, some concerns may arise regarding the efficacy and financial implications of the tax credit. Critics may question whether the $4,000 cap is sufficient to meaningfully assist National Guard members in affording a home, given the rising housing costs in Oklahoma. Additionally, there may be discussions regarding the overall impact on the state’s tax revenues and whether similar credits should be extended to other groups facing housing affordability issues.

Companion Bills

No companion bills found.

Previously Filed As

OK SB288

Income tax; providing credit for certain Oklahoma National Guard members that purchase a home. Effective date.

OK SB288

Income tax; providing credit for certain Oklahoma National Guard members that purchase a home. Effective date.

OK HB2840

Revenue and taxation; income tax credit; National Guard; home station; effective date.

OK HB2840

Revenue and taxation; income tax credit; National Guard; home station; effective date.

OK SB51

Income tax credit; providing credit for the purchase of an e-bike. Effective date.

OK SB51

Income tax credit; providing credit for the purchase of an e-bike. Effective date.

OK SB188

Oklahoma National Guard; creating the Defend the Guard Act; establishing conditions for release of Oklahoma National Guard into active duty combat. Effective date.

OK SB188

Oklahoma National Guard; creating the Defend the Guard Act; establishing conditions for release of Oklahoma National Guard into active duty combat. Effective date.

OK SB255

Revenue and taxation; authorizing a state income tax credit for expenditures made for purchase of feral swine removal equipment. Effective date.

OK SB255

Revenue and taxation; authorizing a state income tax credit for expenditures made for purchase of feral swine removal equipment. Effective date.

Similar Bills

OK HB4104

Crimes and punishment; Class B5 offenses; adding offenses; loitering; felony offenses; Sex Offenders Registration Act; adding offenses for registration; effective date.

OK SB1460

Crimes and punishments; modifying offenses in certain classes of felonies; creating felony offenses for second or subsequent offenses; adding offenses for which registration pursuant to the Sex Offenders Registration Act applies. Effective date.

OK SB1936

Crimes and punishments; creating felony offense related to false impersonation of peace officers; broadening scope of allowable seizure. Effective date.

OK HB3268

Motor vehicles; classifying the knowing display or manufacture of a fictious license plate as a Class D3 offenses; effective date.

OK SB881

Crimes and punishments; authorizing certain petition under certain circumstances. Effective date.

OK SB881

Crimes and punishments; authorizing certain petition under certain circumstances. Effective date.