OK SB1696

Amends 68 O.S. 2001, Section 2358 relating to Oklahoma income tax adjustments and calculations.

Creates the "Widow's Relief Bill" providing a 100% income tax exemption for surviving spouses who have not remarried and whose income is at or below 200% of the federal poverty level, effective for tax years beginning after December 31, 2010.

Exemption applies to all Oklahoma taxable income of eligible resident individuals meeting the surviving spouse and income threshold requirements.

Federal poverty level is determined by guidelines published annually by the United States Department of Health and Human Services.