SB 949 Summary

• Creates the Oklahoma Sports Eye Safety Program Act allowing taxpayers to donate income tax refunds to the Oklahoma Sports Eye Safety Program Revolving Fund, administered by the State Department of Health.

• Establishes the Oklahoma Sports Eye Safety Program Revolving Fund to provide sports eye safety information, equipment, and protective wear to children age 18 and under through nonprofit organizations and grant programs.

• Creates the Historic Greenwood District Music Festival Revolving Fund, administered by the Oklahoma Historical Society, funded through taxpayer donations from income tax refunds to support music festivals in the Historic Greenwood District.

• Allows taxpayers who make donations in error to file refund claims within three years; refunds are deducted from the following year's donations and credited to the Income Tax Withholding Refund Account.

• Effective date is November 1, 2011, applies to tax returns for years beginning after December 31, 2011.