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SB 100

Income tax; exempting certain income from taxable income. Effective date.

2025 Regular Session Introduced by Micheal Bergstrom

SB 100 exempts unspecified income categories from Oklahoma state income tax, potentially reducing state revenue while benefiting certain taxpayers or industries.

Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee
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Bill Summary · SB 100

Legislative bill overview

SB 100 proposes to exempt certain categories of income from Oklahoma's state income tax calculation. The bill was introduced by Senator Michael Bergstrom and is currently in committee review. The specific income categories targeted for exemption are not detailed in the available bill information.

Why is this important

Income tax exemptions directly affect state revenue and can influence economic behavior and tax burden distribution among Oklahomans. The fiscal impact depends entirely on which income types are exempted—whether they benefit specific industries, wage earners, investment income, or other sources—which will determine who bears the remaining tax burden.

Potential points of contention

  • Revenue impact unclear: Without knowing which income is exempted, the state cannot estimate lost tax revenue or its effect on the budget
  • Equity concerns: Selective income exemptions may disproportionately benefit certain income groups or industries while shifting tax burden to others
  • Implementation complexity: New exemptions require IRS coordination and administrative processes to identify and verify qualifying income across tax filings

Compiled from official sources — confirm details with the bill’s official record.

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