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Oklahoma lawmakers flood legislative session with income tax measures

John Huntley
/
Legislative Service Bureau

State lawmakers filed at least 187 tax-related bills before next month's legislative session. While a state income tax cut is the main course, other credits, cuts and exemptions are also on the menu.

Most tax measures filed before next month’s legislative session relate to cutting the state’s individual and corporate income taxes. Other measures include tax breaks for safe gun owners, firefighters and paramedics, married couples with children and more.

Republicans filed most measures aimed at cutting the state income tax. Democrats filed at least two.

The first bill filed by a state senator leading into the legislative session, Senate Bill 1, by Adair Republican Michael Bergstrom, shoots for a state income tax cut for individuals, assuming certain state revenues year-over-year.

Some measures aim to slash the tax completely by the year’s end, while others propose cutting it over time.

Senate Bill 290, by Shawnee Republican Sen. Shane Jett, eliminates the state income tax for individuals and corporations outright. Assuming it passes both chambers and is signed by the governor, it would take effect starting Nov. 1.

Republican Sens. Dusty Deevers from Elgin and George Burns from Haworth also filed measures to cut income taxes, albeit with a more measured approach than Jett. Deevers’ Senate Bill 308 proposes it can be done by 2029; Burns’ Senate Bill 293 targets 2032. Both propose eliminating the tax for the lowest bracket while adjusting the income caps for the the rest.

Senate Revenue and Taxation Committee Chair Dave Rader’s income tax bill lowers the burden on the state’s top earners and raises everyone else's to match. Rader’s bill is called Senate Bill 304 and proposes a 4.5% state income tax for all Oklahomans.

Sen. Minority Leader Julia Kirt, D-Oklahoma City, was the only Democrat in her chamber to propose an income tax cut. Kirt’s Senate Bill 327 does away with an income tax for individuals earning up to $25,000 and married couples making up to $50,000, then adds a one percent tax for the next $15,000 and $30,000 respectively. The state’s highest earners would see no change in their income tax burden.

In the House, Rep. Mark Lepak, R-Claremore, proposes a quarter percent reduction to the state income tax with House Bill 1806, which Gov. Kevin Stitt called for a year.

There are also a slew of shell bills titled “The Oklahoma Taxation and Revenue Act,” or some version of that. Shell bills are empty pieces of legislation meant as placeholders for lawmakers who may want to squeeze their bills in late-game, like once budget negotiations are underway or finalized.

Other notable tax bills

Among the avalanche of income tax bills are measures addressing hundreds of other matters levied by the state – or not.

House Bill 1536, by Oklahoma City Democrat Rep. Mickey Dollens, incentivizes safe gun ownership by providing tax breaks for people who buy what they need to store their weapons safely. That includes gun safes, trigger locks and “smart gun technology.”

Dollens’ measure calls on the Oklahoma Tax Commission to create a list of eligible products and launch an online portal for people to submit proof of purchase and apply for the credit. The measure also allows for gun safety training led by the state’s collaborations with hunting organizations, shooting ranges, and retailers.

At least two measures look to provide tax credits to first responders. McAlester Republican Rep. David Smith filed House Bill 1425, which creates the “Rural Firefighter Tax Credit Act of 2025,” but it’s a shell bill awaiting any actual policy language.

Meanwhile, Smith’s fellow Republican from Lane, Justin Humphrey, filed a bill providing a tax credit for paramedics and medical technicians working in ambulances. House Bill 1332 has six tiers of credits medical first responders could be eligible for, from $100 to $600.

Rep. Jim Olsen, R-Olsen, R-Roland, wants to provide tax credits to married couples with children. He filed House Bill 1359 to try and achieve that. It provides tax credits from $500 for couples married up to five years to $2,000 for couples married more than 16 years. There is a cap to how much money a couple can claim, though, which is $10,000.

For a list of filed legislation visit the Oklahoma State Legislature’s website.

Lionel Ramos covers state government for a consortium of Oklahoma’s public radio stations. He is a graduate of Texas State University in San Marcos with a degree in English. He has covered race and equity, unemployment, housing, and veterans' issues.
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