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OK HB1796

Bill

Official Source

Status

Introduced

2/2/2015

Primary Sponsor

Sean Roberts

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Origin

House of Representatives

2015 Regular Session

AI Summary

HB 1796 Summary

  • Amends Oklahoma's tax code (68 O.S. 2011, Section 2358) relating to taxable income adjustments for individuals and corporations.

  • Adds a new deduction for home office costs incurred after December 31, 2015, allowing taxpayers to deduct amounts that would otherwise be deductible on federal returns if not disallowed due to the presence of a baby crib in the home office.

  • Becomes effective January 1, 2016.

Legislative Description

Revenue and taxation; income tax deduction; effective date.

Revenue and Taxation

Last Action

Second Reading referred to Rules

2/3/2015

Committee Referrals

Rules2/3/2015

Full Bill Text

No bill text available