Revenue and taxation; small business guaranty fee credit; repealer; effective date.

HB 3341 repeals a tax provision (68 O.S. 2021, Section 2370.1) that provided a credit for small business guaranty fees. The bill directly affects small businesses that previously qualified for this credit, eliminating the tax benefit. It becomes effective January 1, 2027, with no new provisions added - only the removal of the existing credit mechanism.