Income tax; reauthorizing certain income tax refund donations. Effective date. Emergency.

The document header was updated to reflect the House of Representatives floor version, including the 2nd Session of the 60th Legislature (2026), replacing the Senate-specific enrollment language.

Section numbers and internal text were renumbered and reorganized to match House formatting standards, though the substantive legal text of the amendments to 68 O.S. 2368.28 and 72 O.S. 63.19 was preserved.

Senate-specific procedural text, such as the 'ENROLLED SENATE' designation and the Senate passage date, was removed.

House-specific procedural text, including the House passage date and committee amendment notation, was added.

Added specific passage dates (March 9, 2026 for Senate; May 6, 2026 for House) and signatures for the Presiding Officer of the Senate, marking the bill's final approval.

Added an effective date clause stating the act becomes effective on July 1, 2026.

Added an emergency clause declaring the act immediately necessary for public peace, health, or safety, allowing it to take effect immediately upon passage and approval.

Minor formatting and spacing adjustments were made throughout the text to conform to the final enrolled format.

Added Subsection E to Section 2, which grants taxpayers the right to file a refund claim within three years if they erroneously donated to the Veterans Affairs Equipment and Capital Improvement Program.

Updated the header to reflect co-sponsorship by a House member and changed the document status from 'As Introduced' to 'Engrossed Senate'.

Adjusted statutory year references in Section 1 to align the text formatting, though the core tax years (2017-2020 and 2026+) remain consistent.