HB 2232 Summary

• Creates Constitutional Challenge Litigation Cost Revolving Fund administered by Oklahoma Attorney General to receive tax refund donations for defending constitutional challenges to Oklahoma statutes or challenging federal statutes.

• Allows individual and corporate income tax return forms (tax years beginning after December 31, 2013) to include a provision permitting taxpayers to donate refunds to the fund.

• Amends Section 2368.24 of Title 68 to rename the "Oklahoma Lupus Revolving Fund" to "Lupus Fund for Oklahoma" and requires funds be budgeted and expended for lupus awareness, education, outreach, referral, research, or treatment.

• Permits taxpayers who donate in error to file refund claims within three years; refund amounts are deducted from following year donations and credited to Income Tax Withholding Refund Account.

• Effective January 1, 2014.