HB 2228 Oklahoma House · 2025 Regular Session

Revenue and taxation; sales tax; sales tax relief credit; effective date; emergency.

HB 2228 updates Oklahoma's Sales Tax Relief Act to increase eligibility and benefits for low-income residents. It raises the annual income threshold for single filers without exemptions from $55,000 to $55,000 (unchanged for this category) and sets new limits at $75,000 for seniors, disabled individuals, and families. The bill increases the credit amount from $40 to $200 per allowable personal exemption for 2025 and beyond, with income over limits reducing the credit by 0.5%-1.5% depending on filing status. This directly affects Oklahoma residents filing sales tax claims whose household income falls within the new brackets.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2025

Committee Review

Floor Vote

Governor

Introduced Feb 3, 2025 Last action Feb 4, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Proposed Committee Substitute (sub committee) 1 · 5 edits

MODERATE

The bill text was completely replaced with a committee substitute version that updates income thresholds, credit amounts, and eligibility rules for Oklahoma's Sales Tax Relief Act. The changes modernize the program to reflect current economic conditions and adjust phase-out thresholds for different filing statuses and age/disability categories.

Scope change

The bill's scope was significantly modified to update income limits and credit calculations across multiple calendar years, with new provisions for 2025 and beyond.

ELIGIBILITY

Income thresholds were updated from older values (e.g., $12,000-$50,000) to higher amounts (e.g., $12,000-$75,000) to reflect inflation and current economic conditions.

FISCAL

Credit amounts were recalculated with new multipliers and phase-out percentages, changing how much tax relief individuals receive based on their income levels.

TIMELINE

New provisions were added specifically for calendar year 2025 and beyond, establishing updated rules for future years.

REQUIREMENT

Phase-out rules were modified with different reduction percentages (1%, 0.5%, 1.5%) depending on filing status and whether the taxpayer is elderly or disabled.

TECHNICAL

The document format was changed from 'Introduced' version to 'Proposed Committee Substitute' with updated committee markings and page numbers.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 4, 2025

Committee

Referred to Appropriations and Budget Finance Subcommittee

lower

Feb 3, 2025

Introduced

First Reading

lower

2 primary · 0 co-sponsors