Oklahoma 2024 Regular Session

Oklahoma House Bill HB3506

Introduced
2/5/24  
Refer
2/6/24  

Caption

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

Impact

The proposed measure is expected to have significant implications for state laws regarding tax structure and personal income taxation. By exempting retirement income from state taxes, the bill would adjust how taxable income is calculated for a segment of the population, potentially leading to increased disposable income for retirees. This change can encourage senior citizens to remain in Oklahoma, potentially boosting the local economy through increased spending power and stability in communities reliant on the elderly population.

Summary

House Bill 3506 proposes an amendment to Section 2358 of 68 O.S. 2021, which pertains to taxable income and adjusted gross income in Oklahoma. The bill aims to provide a tax exemption for retirement income, thus allowing a more favorable tax treatment for retirees. Specifically, it seeks to exempt up to a specified amount of retirement income from taxation, thereby enhancing the financial wellbeing of senior citizens and encouraging their retention in the state.

Contention

Despite its potential benefits, there are notable points of contention surrounding HB 3506. Critics may argue that providing tax exemptions for retirement income could lead to a decrease in state revenue, which is vital for maintaining public services and infrastructure. Additionally, there may be concerns regarding fairness, as not all citizens may qualify for retirement benefits or may have different financial circumstances. The bill may also face scrutiny regarding its implementation and the required measures to ensure it effectively meets the needs of the intended demographic.

Companion Bills

No companion bills found.

Previously Filed As

OK HB2968

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

OK HB1927

Revenue and taxation; Oklahoma taxable income and Oklahoma adjusted gross income; retirement income; exemption; effective date.

OK HB1927

Revenue and taxation; Oklahoma taxable income and Oklahoma adjusted gross income; retirement income; exemption; effective date.

OK HB2190

Revenue and taxation; Oklahoma taxable income and adjusted gross income; exemption; retirement income; effective date.

OK HB2190

Revenue and taxation; Oklahoma taxable income and adjusted gross income; exemption; retirement income; effective date.

OK HB4064

Revenue and taxation; Oklahoma taxable income and adjusted gross income; OSHA; consultation; effective date.

OK HB1248

Revenue and taxation; Senior Service Corps Act of 2025; adjustments to Oklahoma adjusted gross income and taxable income; support services; schools; effective date.

OK HB1248

Revenue and taxation; Senior Service Corps Act of 2025; adjustments to Oklahoma adjusted gross income and taxable income; support services; schools; effective date.

OK HB3377

Revenue and taxation; income tax; Oklahoma adjusted gross income; deduction; qualified tips; effective date.

OK HB1391

Revenue and taxation; income tax; adjustments; retirement benefits; effective date.

Similar Bills

OK HB4104

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OK SB1460

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OK SB1936

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OK HB3268

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OK SB881

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OK SB881

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