Oklahoma 2024 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

The implementation of SB998 will modify the state's tax structure by incorporating a specific benefit for National Guard members, thereby impacting the state's overall approach to taxation and support for military personnel. Through this refundable credit, the legislation permits eligible individuals to recoup their out-of-pocket expenses associated with home purchases, reflecting a broader state policy of fostering home ownership among veterans and service members.

Summary

Senate Bill 998 introduces an income tax credit for members of the Oklahoma Army National Guard and Oklahoma Air National Guard who purchase a home. The credit is designed to ease the financial burden associated with buying a residence, allowing individuals to claim an amount equivalent to their down payment and closing costs, up to a maximum of $4,000. This initiative aims to support military personnel in transitioning to civilian life and enhance their ability to secure stable housing.

Contention

While the bill stands to provide significant benefits to National Guard members, there may be debates surrounding the fairness and fiscal implications of offering such tax credits. Opponents might argue about the potential loss of tax revenue as the state allocates funds towards this credit, potentially leading to concerns about budgetary impacts and the allocation of resources for other public services. Proponents, on the other hand, may emphasize the social and economic returns on investing in the housing stability of military families.

Companion Bills

OK SB998

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

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.