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OK SB1285

Bill

Status

Introduced

2/1/2016

Primary Sponsor

Eddie Fields

Click for details

Origin

Senate

2016 Regular Session

AI Summary

  • Reduces the value of 19 different Oklahoma tax credits to 75% of their current amounts for tax years beginning on or after January 1, 2017

  • Affected credits include those for manufacturing investment and new employment, Oklahoma-mined coal purchases and production, clean-burning motor vehicle fuel property, child care provider expenses, zero-emission electricity generation, and historic building rehabilitation

  • Additional credits reduced include those for biomedical and cancer research donations, energy-efficient residential construction, employer expenses for injured employees, railroad reconstruction, scholarship-granting organization contributions, aerospace employee tuition reimbursement and compensation, volunteer firefighter certification, and affordable housing investments

  • Credits earned from activities occurring before January 1, 2017 remain unaffected by the reductions

  • Effective date: November 1, 2016

Legislative Description

Tax credits; creating the Tax Credit Reduction Act; reducing value of certain tax credits by twenty-five percent. Effective date.

Last Action

Second Reading referred to Finance

2/2/2016

Committee Referrals

Finance2/2/2016

Full Bill Text

No bill text available