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Did Not Advance

Oklahoma House Bill 1927 fully exempts public retirement benefits from state income tax by 2026

Original title: Revenue and taxation; Oklahoma taxable income and Oklahoma adjusted gross income; retirement income; exemption; effective date.

Last action · February 4, 2025: Referred to Appropriations and Budget Finance Subcommittee

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Official description

Revenue and taxation; Oklahoma taxable income and Oklahoma adjusted gross income; retirement income; exemption; effective date.

Background
  • Oklahoma House Bill 1927 modifies state income tax provisions governing taxable income, deductions, and exemptions for individuals and corporations. context
  • State adjustments to adjusted gross income determine final Oklahoma taxable income under Section 2358 of Title 68 of the Oklahoma Statutes. context

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Public retirees

Directly affected

Individual taxpayers

Taxpayers are subject to adjusted gross income rules, standard deductions, and specific itemized deduction caps specified in the amended statute.

Directly affected

Employers utilizing OSHA consultation

Employers utilizing the Safety Pays OSHA Consultation Service receive a $1,000 taxable income exemption.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Which public retirement systems qualify for the income tax exemption?
Qualifying systems include U.S. civil service, OPERS, the Teachers' Retirement System, the Law Enforcement Retirement System, Firefighters and Police pension systems, county and municipal systems, the Uniform Retirement System for Justices and Judges, and select state department funds.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died at adjournment · in House committee.

Procedural history

4 actions
  1. Feb 4, 2025HouseCommittee
    Referred to Appropriations and Budget Finance Subcommittee
  2. Feb 4, 2025HouseCommittee
    Second Reading referred to Appropriations and Budget
  3. Feb 3, 2025House
    Authored by Representative Wilk
  4. Feb 3, 2025HouseIntroduced
    First Reading

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift98% confidence

Phased Elimination of Caps on Public Retirement Income Tax

The legislation transitions public retirement income from graduated caps ($10,000) to a complete 100 percent exemption by 2026.

Connected Entities

Federal Communications Commission, Interstate Commerce Commission, Oklahoma Tax Commission and 5 more
OrganizationFederal Communications Commission“Prescribes accounting procedures for communication enterprises”Map →
OrganizationInterstate Commerce Commission“Prescribes in-transit tariffs for public warehouses”Map →
OrganizationOklahoma Tax Commission“Administers state tax laws and promulgates rules”Map →
OrganizationDepartment of Veterans Affairs“Certifies service-connected disabilities for veterans”Map →
PersonInsurance Commissioner“Receives annual insurance company statements”Map →
OrganizationNational Association of Insurance Commissioners“Approves forms for insurance company annual statements”Map →
PersonWilk“Author of House Bill 1927”Map →
OrganizationOklahoma Department of Labor“Provides Safety Pays OSHA Consultation Service”Map →

Sources

Open source document

www.oklegislature.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 75)
  • Controversy25
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz20
    Current news / social attention level

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