Federal taxes; creating the Budget Accountability for State's Economic Defense (BASED) Act; requiring certain withholding and estimated tax payments be made to State Treasurer. Effective date. Emergency.

SB 282, the "Budget Accountability for State's Economic Defense (BASED) Act," requires all Oklahoma taxpayers and employers to pay federal income taxes directly to the State Treasurer instead of the federal government. It creates a "Taxpayer Protection Escrow Revolving Fund" to hold these redirected payments and mandates the State Treasurer to deposit them into this fund. The bill also establishes a "Taxpayer Defense Fund" for legal costs related to the state's position. The legislation declares federal tax withholding for unbalanced budgets "unlawful" and asserts Oklahoma's authority to intervene under state sovereignty and emergency doctrines, though it does not alter existing federal tax collection procedures.