Sales Tax Relief Act; modifying authorized claim amounts for certain years. Effective date.

SB 72 updates Oklahoma's Sales Tax Relief Act for tax years 2025 and later. It raises income limits for qualifying residents: individuals without additional exemptions can claim relief if household income is ≤$35,000 (receiving $200 per exemption) or ≤$40,000 ($100 per exemption). For those with exemptions, disabilities, or age 65+, the limits are $45,000 ($200) or $50,000 ($150) per exemption. The bill replaces the previous fixed $40 relief amount with these tiered, higher payments. This directly affects low-income Oklahoma residents filing for sales tax relief under the Act.