SB 945 Summary

• Amends 68 O.S. 2011, Section 205.2 to modify the tax refund interception procedure for collecting debts owed to state agencies, courts, and public housing authorities.

• Removes the exclusion that previously prevented the interception of tax refunds for debts owed to state agencies for health care or medical services.

• Maintains the 5% collection expense deducted from refunds, with 2% retained by the Tax Commission and 3% transferred to the collecting agency.

• Prioritizes Department of Human Services claims for child support and spousal support after Tax Commission claims but before all other agencies.

• Declares an emergency, making the act effective immediately upon passage and approval.