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OK HB3377
Bill
Status
2/2/2026
Primary Sponsor
Denise Hader
Click for details
AI Summary
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Creates a new Oklahoma state income tax deduction for "qualified tips" received by workers in occupations that traditionally and customarily receive tips, effective for tax years beginning January 1, 2027
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Defines "qualified tips" as cash tips received during employment, but excludes employees who earned more than the highly compensated employee threshold under IRC Section 414(q)(1)(B)(i) from their employer in the preceding tax year
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Caps the deduction at $25,000 per taxpayer per tax year
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Requires the Oklahoma Tax Commission to publish a list of qualifying tip-receiving occupations on its website by December 31, 2026
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Amends 68 O.S. 2021, Section 2358 regarding adjustments to Oklahoma taxable income and adjusted gross income
Legislative Description
Revenue and taxation; income tax; Oklahoma adjusted gross income; deduction; qualified tips; effective date.
Last Action
Referred to Appropriations and Budget Finance Subcommittee
2/3/2026