HB 1539 Oklahoma House · 2025 Regular Session

Revenue and taxation; individual income tax; rates; brackets; revenue determinations; effective date.

HB 1539 reduces Oklahoma's top individual income tax rate from 5.50% to 4.75% for taxable years beginning January 1, 2024, and beyond. It directly affects all Oklahoma residents and nonresidents filing individual income tax returns, applying the new rate to income above specific thresholds (e.g., $7,250 for single filers and $12,850 for married joint filers). The bill revises tax brackets to lower the top marginal rate while keeping lower brackets unchanged, with the reduction contingent on a State Board of Equalization determination. This change lowers tax liability for most higher-income earners under the current structure.

Issues: ✗ Budget & Taxes

Bill status passed both 4 of 5 stages cleared

Introduction

Feb 2025

Committee Review

Apr 2025

House Passage

Mar 2025

Senate Passage

Apr 2025

Governor

Introduced Feb 3, 2025 Last action Apr 14, 2025

Maddy AI version diff · 4 comparisons

What changed between versions

Floor (House) → Floor (Senate) · 6 edits

MODERATE

The bill was amended to transition from a House floor version to a Senate floor version, incorporating additional sponsors and updating the bill's title and formatting. The substantive tax provisions remain unchanged, with the same tax brackets and rates for individuals and married couples filing jointly. The primary changes are procedural, reflecting the bill's progression through the legislative process.

TECHNICAL

Added Senate sponsors (Bullard and Jett) to the list of bill sponsors

Updated bill header from 'House Floor Version' to 'Senate Floor Version' with new date

Changed bill status from 'Introduced' to 'Engrossed House'

Added formal act description summarizing the bill's purpose in the Senate version

Removed House-specific page headers and formatting notes

Reformatted page numbers and layout to match Senate floor version standards

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 14, 2025

Upper · Passed

Engrossed to House

upper

Apr 10, 2025

Committee

Referred for engrossment

upper

Apr 10, 2025

Upper · Passed

Measure passed: Ayes: 36 Nays: 9

upper

Apr 7, 2025

Committee

Referred to Appropriations

upper

Apr 7, 2025

Upper · Passed

Reported Do Pass as amended Revenue and Taxation committee; CR filed

upper

Mar 26, 2025

Introduced

First Reading

upper

Mar 26, 2025

Lower · Passed

Engrossed, signed, to Senate

lower

Mar 25, 2025

Committee

Referred for engrossment

lower

Mar 25, 2025

Lower · Passed

Third Reading, Measure passed: Ayes: 76 Nays: 20

lower

Mar 6, 2025

Lower · Passed

CR; Do Pass, as amended, Appropriations and Budget Committee

lower

Feb 24, 2025

Lower · Passed

Recommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee

lower

Feb 4, 2025

Committee

Referred to Appropriations and Budget Finance Subcommittee

lower

Feb 3, 2025

Introduced

First Reading

lower

2 primary · 0 co-sponsors