SB 304 Oklahoma Senate · 2025 Regular Session

Income tax; limiting certain personal exemption to certain tax years; modifying amount of standard deduction for certain tax years. Effective date.

SB 304 amends Oklahoma's income tax code to adjust tax rate brackets and standard deduction amounts for specific tax years. It modifies the tax rates applied to different income levels (e.g., changing the top rate from 6.75% to 7% for 2002-2003, then to 6.65% for 2004 onward) and adjusts the standard deduction thresholds for single filers and married couples filing jointly. The bill also limits certain personal exemptions to specified tax years. These changes directly affect Oklahoma residents and nonresidents filing state income tax returns under the specified tax years covered by the amendments.

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Feb 2025

Committee Review

Apr 2025

Senate Passage

Mar 2025

House Passage

Governor

Introduced Feb 3, 2025 Last action Apr 17, 2025

Maddy AI version diff · 4 comparisons

What changed between versions

Floor (House) → Floor (Senate) · 4 edits

MODERATE

The bill was revised from the House version to the Senate version, primarily changing the formatting and sponsorship information while retaining the core tax rate structure. The substantive tax brackets and rates for Oklahoma income tax remain unchanged between the two versions, with no new policy provisions added or removed.

TECHNICAL

Header information was updated to reflect Senate Floor Version instead of House Floor Version, with a new date of March 5, 2025.

Sponsorship information was adjusted to list only Senate sponsors (Rader) and House sponsors (Kendrix and Hays) instead of the original House version listing.

Page numbering and formatting headers were changed from House Floor Version to Senate Floor Version with updated page references.

The amendment citation was slightly renumbered from Section 1 to Section 13, but the substantive legal text remains identical.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 17, 2025

Lower · Passed

CR; Do Pass, as amended, Appropriations and Budget Committee

lower

Apr 10, 2025

Lower · Passed

Recommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee

lower

Apr 2, 2025

Committee

Referred to Appropriations and Budget Finance Subcommittee

lower

Mar 26, 2025

Introduced

First Reading

lower

Mar 26, 2025

Upper · Passed

Engrossed to House

upper

Mar 25, 2025

Committee

Referred for engrossment

upper

Mar 25, 2025

Upper · Passed

Measure passed: Ayes: 44 Nays: 1

upper

Mar 5, 2025

Upper · Passed

Reported Do Pass as amended Appropriations committee; CR filed

upper

Feb 24, 2025

Committee

Referred to Appropriations

upper

Feb 24, 2025

Upper · Passed

Reported Do Pass, amended by committee substitute Revenue and Taxation committee; CR filed

upper

Feb 3, 2025

Introduced

First Reading

upper

2 primary · 0 co-sponsors