Income tax; reauthorizing donation of tax refund for the benefit of a regional food bank. Effective date. Emergency.

The reauthorization effective date for the income tax checkoff donation program was updated from January 1, 2019 to January 1, 2026.

The bill header was changed from 'Committee Substitute' to 'Engrossed Senate Bill' with 'House of Representatives - Floor Version' designation, indicating the bill has passed the Senate and is now in its final form for the House floor.

A committee report was added stating the Appropriations and Budget Committee voted to pass the bill on April 17, 2025.

Updated the reauthorization effective date for the income tax checkoff from January 1, 2019 to January 1, 2026

Added committee substitute headers, page numbers, and session information (1st Session of the 60th Legislature, 2025)

Removed enrolled bill headers and signatures from Senate, House, Governor, and Secretary of State offices

Reformatted text layout with line numbers and spacing adjustments for the committee substitute version

Removed Elderly Simplified Application Project (ESAP) provisions that allowed 60+ year olds and disabled individuals to waive recertification and use shortened applications

Removed SNAP standard medical deduction increase provisions including $175 per person/$350 per household limits and qualifying medical expense definitions

Added refund claim procedure allowing taxpayers to file claims within three years if donation was made in error

Added tax refund donation checkoff provision allowing taxpayers to donate $2, $5, or custom amounts to regional food banks

Created new Income Tax Checkoff Revolving Fund for Oklahoma Regional Food Banks in the State Treasury

Changed effective date from July 1, 2025 to January 1, 2026 for tax refund donation program reauthorization

The effective date was changed from July 1, 2025 to July 1, 2026, delaying implementation of the tax refund donation program by one year.

The reauthorization period for the income tax checkoff was extended from January 1, 2019 to January 1, 2026, providing a longer operational timeframe for the program.

The emergency declaration language was updated to state the act takes effect immediately upon passage and approval rather than on a specific future date.

Added standard enrolled bill formatting including signatures for the House of Representatives, Governor, and Secretary of State with blank signature lines.

Removed the original effective date language that specified July 1, 2025 as the implementation date.