Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB586

Introduced
2/6/23  
Refer
2/7/23  
Report Pass
2/8/23  
Refer
2/8/23  
Report Pass
2/22/23  
Engrossed
3/6/23  
Refer
3/29/23  

Caption

Income tax credit; providing credit for investments in qualified clean-burning motor vehicle fuel property; requiring registration of vehicle in this state to qualify for credit. Effective date.

Impact

The proposed amendments will impact state law by altering the tax landscape for businesses and individuals investing in clean energy vehicles and infrastructure. By redefining what constitutes qualified clean-burning fuel property, SB586 is intended to encourage the adoption of environmentally-friendly fuel sources. This can lead to greater adoption rates of alternative fuel vehicles, potentially reducing greenhouse gas emissions and reliance on traditional fossil fuels. Additionally, by keeping the credit system self-regulating through annual limits, SB586 seeks to mitigate potential over-budgeting issues in future tax credits issued by the state.

Summary

Senate Bill 586 aims to amend existing state laws concerning income tax credits for investments in qualified clean-burning motor vehicle fuel property. The bill outlines specific tax credits available based on the type of clean-burning fuel systems installed, whether they be for compressed natural gas, liquefied petroleum gas, or electric vehicle charging systems. The measure is positioned to incentivize investments in alternative energy infrastructure while establishing eligibility criteria that mandate vehicles be registered in the state to qualify for such credits. The bill also introduces limits on the total amount of credits that can be issued annually, ensuring fiscal responsibility within the state's budget framework.

Sentiment

The general sentiment surrounding SB586 reflects a strong inclination towards promoting environmentally sustainable practices among state legislators. Proponents of the bill largely view it as a positive step toward supporting green energy and fostering a cleaner environment. However, concerns may arise about whether the state's fiscal structure can support such tax credits. Those opposing the bill may focus on potential revenue losses for the state, worrying that significant tax deductions could undermine public funding and services. This discourse highlights the often contentious debate between investing in long-term environmental goals versus immediate fiscal responsibility.

Contention

Notable points of contention have emerged regarding the bill's eligibility requirements and the potential economic impact on state revenues. Critics may argue that mandating vehicle registration within the state could limit the effectiveness of the tax credits, potentially discouraging out-of-state investments and partnerships. Additionally, there may be concerns about the allocation of resources for tracking and managing these credits effectively without overwhelming the Tax Commission. Such doubts suggest a need for careful considerations of the balance between environmental goals and administrative practicality.

Companion Bills

OK SB586

Carry Over Income tax credit; providing credit for investments in qualified clean-burning motor vehicle fuel property; requiring registration of vehicle in this state to qualify for credit. Effective date.

Previously Filed As

OK HB214

Income tax; authorize credit for investments in qualified clean-burning motor vehicle fuel property.

OK HB119

Income tax; authorize credit for investments in qualified clean-burning motor vehicle fuel property.

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 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 HB312

Restoring Vehicle Market Freedom Act of 2025This bill repeals federal tax credits for the purchase of certain clean vehicles (generally electric vehicles, plug-in hybrid vehicles, and fuel cell vehicles) and certain vehicle refueling property.Specifically, the bill repeals the federal tax credits forthe purchase of a qualified used clean vehicle (tax credit of up to $4,000 for the purchase of a previously-owned clean vehicle before 2033),the purchase of a qualified new clean vehicle (tax credit of up to $7,500 for the purchase of a new clean vehicle before 2033),the purchase of a qualified commercial clean vehicle (business tax credit of up to $40,000 for the purchase of a commercial clean vehicle before 2033), andalternative fuel vehicle refueling property (tax credit of up to $1,000 for individuals or up to $100,000 for businesses for the installation of property before 2033 used to store or dispense clean-burning fuel or to recharge electric vehicles).

OK HB1602

Revenue and taxation; income tax credits; qualified employees; qualified employers effective date.

OK HB1602

Revenue and taxation; income tax credits; qualified employees; qualified employers effective date.

OK SB498

Providing income tax credits for the retail sale of higher ethanol blends of fuel and expenditures for lockable gun and ammunition storage and discontinuing income tax credits for qualified alternative-fueled motor vehicle property or fueling station expenditures, agritourism liability insurance, assistive technology contributions, declared disaster capital investment, environmental compliance, owners promoting employment across Kansas and swine facility improvement.

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.