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SB 1856·OK·senate

Income tax; requiring reduction of rate upon certification of excess collections. Effective date.

In CommitteeFiled Feb 2, 2026
Sponsor: Deevers
Latest Action

Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee

Feb 3, 2026

Summary

The bill revises Oklahoma’s individual income‑tax brackets, setting reduced rates for the 2024‑2025 tax years and creating a trigger that lowers the top marginal rate when the State Board of Equalization certifies that collections exceed the prior year’s amount. It applies to all resident and non‑resident individuals filing single, married‑separate, married‑joint, or head‑of‑household returns. The measure aims to give taxpayers relief while linking future rate reductions to the state’s revenue performance.

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