Income tax; excluding certain compensation to certain nonresidents. Effective date.

SB 102 amends Oklahoma's income tax code to exclude certain short-term nonresident compensation from taxation. It specifically exempts nonresidents who work in Oklahoma for less than 30 days in a tax year and earn under $20,000 total from Oklahoma taxable income. This change affects temporary workers or contractors with brief Oklahoma assignments, removing their income from state tax calculations. The provision applies to tax years beginning in 2026 and later, effective November 1, 2025. The bill modifies Section 2362 of Oklahoma's tax code to clarify this exemption for nonresident individuals.