HB 3319 Oklahoma House · 2026 Regular Session

Revenue and taxation; claims by state agencies, municipal or district courts, or public housing authorities against state income tax refunds; modifying definition of qualified entity; effective date.

HB 3319 expands Oklahoma's debt collection system by allowing certain qualified entities - including municipal public authorities, public trusts, and courts - to deduct unpaid debts directly from state income tax refunds. It specifically permits collection of court fines/costs (minimum $50), delinquent utility charges (90+ days overdue with disconnection), and other debts from taxpayers who filed state tax returns. The Oklahoma Tax Commission would deduct the amount from refunds after sending written notice, with a 5% collection fee withheld, and taxpayers retain the right to contest claims within 30-60 days. This affects taxpayers with outstanding debts to these entities and streamlines collections for local governments and courts.
Bill status died 1 of 4 stages cleared
Introduction
Feb 2026
Committee Review
Floor Vote
Governor
Introduced Feb 2, 2026 Last action Feb 26, 2026
Maddy AI version diff · 4 comparisons

What changed between versions

Proposed Committee Substitute (full committee) 2 Floor (House) · 3 edits
MINOR
The bill was completely rewritten from a committee version to a floor version, removing all committee-specific headers and signatures. The substantive policy content regarding tax refund offsets for municipal authorities remains consistent, defining eligible entities and outlining the process for collecting delinquent utility charges while prohibiting the collection of medical debt.
Scope change
The bill's scope remains focused on allowing state agencies and municipal authorities to deduct debts from state income tax refunds, with specific rules for utility charges and medical debt.
TECHNICAL

Removed committee-specific headers, dates, signatures, and internal amendment tracking numbers that were not part of the final legislative text.

Added standard floor version formatting, including page numbers and bold face indicators for committee amendments, replacing the previous committee markup style.

DEFINITION

Updated the header title from 'PROPOSED OVERSIGHT COMMITTEE SUBSTITUTE' to 'COMMITTEE SUBSTITUTE' to reflect the bill's current status in the legislative process.

Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
9
Key actions
2
Committee
4
Feb 26, 2026
Lower · Passed
CR; Do Pass, amended by committee substitute Judiciary and Public Safety Oversight Committee
lower
Feb 23, 2026
Lower · Passed
Policy recommendation to the Judiciary and Public Safety Oversight committee; Do Pass, amended by committee substitute Civil Judiciary
lower
Feb 12, 2026
Committee
Referred to Civil Judiciary
lower
Feb 12, 2026
Committee
Referred to Judiciary and Public Safety Oversight
lower
Feb 2, 2026
Introduced
First Reading
lower
2 primary · 0 co-sponsors

Sponsors