1 STATE OF OKLAHOMA
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2 1st Session of the 58th Legislature (2021)
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3 SENATE BILL 204 By: Boren
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6 AS INTRODUCED
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7 An Act relating to income tax refund donations;
7 authorizing donation from income tax refund to
8 Checkoff for Oklahoma Revolving Fund for the Support
8 of the Oklahoma General Revenue Fund; specifying type
9 of donations; providing for distribution of donated
9 amounts; creating Checkoff for Oklahoma Revolving
10 Fund for the Support of the Oklahoma General Revenue
10 Fund and providing for deposit of monies thereto;
11 providing for distribution and expenditures from
11 Fund; requiring Oklahoma Tax Commission to develop
12 and offer specified program and website for use by
12 taxpayers; providing certain benefits for taxpayers
13 under specified circumstance; requiring Tax
13 Commission to prepare specified annual report and
14 hold meeting for specified purpose; providing
14 procedures for refund under specified circumstances;
15 authorizing Tax Commission to adopt rules; repealing
15 Section 1, Chapter 144, O.S.L. 2016 (68 O.S. Supp.
16 2020, Section 2368.29), which relates to income tax
16 refund checkoff for General Revenue Fund; providing
17 for codification; and providing an effective date.
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20 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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21 SECTION 1. NEW LAW A new section of law to be codified
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22 in the Oklahoma Statutes as Section 2368.33 of Title 68, unless
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23 there is created a duplication in numbering, reads as follows:
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 1 A. Each state individual income tax return form for tax year
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2 2021 and subsequent tax years, shall contain provisions to allow a
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3 donation from a tax refund or a direct donation for the benefit of
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4 the Checkoff for Oklahoma Revolving Fund for the Support of the
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5 Oklahoma General Revenue Fund, as follows:
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6 Support of the Checkoff for Oklahoma Revolving Fund for the
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7 Support of the Oklahoma General Revenue Fund. Check if you wish to
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8 donate from your tax refund: ( ) entire amount, or an amount
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9 equivalent to payment of a seven percent (7%) top marginal income
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10 tax rate( ) $____. Check if you wish to make a direct donation to
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11 the Checkoff for Oklahoma Revolving Fund for the Support of the
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12 Oklahoma General Revenue Fund: (______) amount $_____________.
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13 B. Except as otherwise provided for in this section, all monies
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14 generated pursuant to subsection A of this section shall be paid to
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15 the State Treasurer by the Oklahoma Tax Commission and placed to the
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16 credit of the Checkoff for Oklahoma Revolving Fund for the Support
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17 of the Oklahoma General Revenue Fund created in subsection C of this
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18 section.
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19 C. There is hereby created in the State Treasury a revolving
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20 fund to be designated the “Checkoff for Oklahoma Revolving Fund for
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21 the Support of the Oklahoma General Revenue Fund”. The fund shall
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22 be a continuing fund, not subject to fiscal year limitations, and
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23 shall consist of all monies apportioned to the fund pursuant to the
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24 provisions of this section. One percent (1%) of the monies accruing
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 1 to the credit of the fund shall remain in the fund to be expended as
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2 provided in subsection F of this section and the remaining ninety-
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3 nine percent (99%) shall be deposited to the credit of the General
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4 Revenue Fund and appropriation of such funds shall be subject to the
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5 provisions of Section 23 of Article X of the Oklahoma Constitution.
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6 Expenditures from the fund shall be made upon warrants issued by the
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7 State Treasurer against claims filed as prescribed by law with the
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8 Director of the Office of Management and Enterprise Services for
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9 approval and payment.
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10 D. The Oklahoma Tax Commission shall develop and make available
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11 on its website a Checkoff for Oklahoma donation calculator. The
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12 calculator shall allow an individual to input specified personal
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13 information to calculate:
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14 1. The dollar amount of the taxpayer’s income tax liability
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15 assuming a state top marginal tax rate of seven percent (7%); and
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16 2. The dollar difference between the amount determined pursuant
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17 to paragraph 1 of this subsection and the taxpayer’s actual income
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18 tax liability pursuant to the Oklahoma Income Tax Act.
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19 E. Any taxpayer who donates the dollar amount determined
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20 pursuant to paragraph 2 of subsection D of this section to the
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21 Checkoff for Oklahoma Revolving Fund for the Support of the Oklahoma
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22 General Revenue Fund shall qualify for:
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23 1. An annual decal a taxpayer may affix to a vehicle for the
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24 Checkoff for Oklahoma Revolving Fund for the Support of the Oklahoma
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 1 General Revenue Fund, to be designed by the Lieutenant Governor and
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2 mailed by the Oklahoma Tax Commission to the taxpayer within sixty
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3 (60) days of filing his or her return; and
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4 2. An invitation to, and acknowledgment at, the annual Checkoff
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5 for Oklahoma Revolving Fund for the Support of the Oklahoma General
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6 Revenue Fund meeting; provided, any donor may elect to remain
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7 anonymous.
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8 F. The Oklahoma Tax Commission shall, on or before July 1,
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9 2024, and annually thereafter:
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10 1. Prepare a report on the status of the Checkoff for Oklahoma
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11 Revolving Fund for the Support of the Oklahoma General Revenue Fund
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12 for presentation at the meeting prescribed by paragraph 2 of this
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13 subsection;
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14 2. Hold a Checkoff for Oklahoma Revolving Fund for the Support
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15 of the Oklahoma General Revenue Fund Donor meeting on a Saturday in
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16 the month of June at a location in this state suitable for the
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17 number of attendees at a cost not to exceed one percent (1%) of the
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18 monies accruing to the credit of the fund during the previous
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19 calendar year.
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20 G. If a taxpayer makes a donation pursuant to subsection A of
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21 this section in error, such taxpayer may file a claim for refund at
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22 any time within three (3) years from the due date of the tax return.
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23 Such claims shall be filed pursuant to the provisions of Section
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24 2373 of Title 68 of the Oklahoma Statutes. Prior to the
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 1 apportionment set forth in this section, an amount equal to the
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2 total amount of refunds made pursuant to this subsection during any
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3 one (1) year shall be deducted from the total donations received
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4 pursuant to this section during the following year and such amount
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5 deducted shall be paid to the State Treasurer and placed to the
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6 credit of the Income Tax Withholding Refund Account.
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7 H. The Oklahoma Tax Commission may promulgate such rules as may
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8 be necessary to implement the provisions of this section.
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9 SECTION 2. REPEALER Section 1, Chapter 144, O.S.L. 2016
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10 (68 O.S. Supp. 2020, Section 2368.29), is hereby repealed.
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11 SECTION 3. This act shall become effective November 1, 2021.
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13 58-1-1263 QD 12/30/2020 10:56:50 AM
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