HB 2228 Oklahoma House · 2026 Regular Session

Revenue and taxation; sales tax; sales tax relief credit; effective date; emergency.

HB 2228 updates Oklahoma's Sales Tax Relief Act to increase eligibility and credit amounts for low-income residents. It raises the income threshold for single filers to $55,000 (from $20,000) and for families/seniors/disabled individuals to $75,000 (from $50,000), while increasing the credit from $40 to $200 per personal exemption. The bill also adds income-based reductions: credits decrease by 1% for income over $55,000 (single filers) or 1.5% over $75,000 (families), but never below zero. This directly affects eligible Oklahoma residents filing state taxes with household incomes within these new limits. The changes take effect November 1, 2025.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2025

Committee Review

Floor Vote

Governor

Introduced Feb 3, 2025 Last action Feb 4, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Proposed Committee Substitute (sub committee) 1 · 4 edits

MODERATE

The bill was amended from its original introduced version to a proposed committee substitute version, primarily updating the header information to reflect committee review status and reorganizing the legislative text structure. The substantive policy content regarding tax relief eligibility and credit amounts appears to remain largely unchanged, though some line numbering and formatting were adjusted during the committee review process.

Scope change

The bill's scope and applicability remain unchanged; the amendments are primarily procedural and formatting updates reflecting committee review rather than substantive policy modifications.

TECHNICAL

Header information was updated to change from 'AS INTRODUCED' to 'PROPOSED SUBCOMMITTEE SUBSTITUTE' with committee adoption details and revised page numbering.

The legislative text structure was reorganized with updated section numbering and line references to conform to committee amendment standards.

Committee amendment adoption language and reading clerk signature lines were added to document the legislative process.

Original introduced version header information and initial page numbering were removed as part of the committee substitution process.

Floor votes

How they voted

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Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 4, 2025

Committee

Referred to Appropriations and Budget Finance Subcommittee

lower

Feb 3, 2025

Introduced

First Reading

lower

2 primary · 0 co-sponsors