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OK HB1128
Bill
Status
2/4/2013
Primary Sponsor
Wade Rousselot
Click for details
AI Summary
HB 1128 Summary
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Allows individuals filing joint income tax returns who owe unpaid child support to file a form if their spouse is not legally obligated to pay that child support obligation.
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The form enables the spouse not responsible for child support to claim their share of any joint income tax refund.
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Form requirements mirror the Internal Revenue Service Form 8379 (as revised November 2012).
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Directs the Oklahoma Tax Commission to develop the form and promulgate necessary rules for implementation.
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Creates new codified section in Oklahoma Statutes as Title 68, Section 205.7.
Legislative Description
Child support; providing for certain form to be filed with an income tax return if one spouse is not legally obligated to pay the other spouse’s outstanding child support.
Revenue and Taxation
Last Action
Second Reading referred to Rules
2/6/2013