OK HB2545

Requires the Oklahoma Tax Commission to prepare and post on the Internet a list of all taxpayers who have claimed tax credits exceeding $10,000, including the taxpayer's name, credit amount, and statutory provision under which the credit was claimed, with quarterly updates.

Excludes certain credits from disclosure requirements, specifically credits under paragraphs 1 and 2 of subsection B of Section 2357 and Sections 2357.29 and 2357.43 of Title 68 (relating to income tax credits for taxes paid to other states and child tax credits).

Mandates disclosure under the Open Records Act of tax credit information including the name and address of each taxable entity, credit amount, and statutory basis for credits administered by the Tax Commission.

Requires the Tax Commission to maintain a list of persons and entities eligible to claim tax credits under the Small Business Capital Formation Incentive Act and Rural Venture Capital Formation Incentive Act, including those receiving credits through pass-through entities.

Provides liability protection for Tax Commission members and employees for good-faith disclosure errors and declares an emergency for immediate effect upon passage.