1 STATE OF OKLAHOMA
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2 2nd Session of the 59th Legislature (2024)
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3 SENATE BILL 2037 By: Deevers
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6 AS INTRODUCED
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7 An Act relating to sales tax rebate; creating the
7 Grocery Tax Relief Rebate Act; providing short title;
8 stating intent; defining term; providing monthly
8 rebate payment; prescribing calculation of rebate
9 payment; requiring registration; providing exception;
9 prescribing application requirements; prohibiting
10 eligibility for claimed dependents and household
10 members; requiring the Oklahoma Tax Commission to
11 prescribe forms; authorizing application for rebate
11 payment through the filing of tax returns; requiring
12 notification upon change in household residence or
12 death; requiring Commission to adjust certain
13 payments; requiring the recapture of excess payments;
13 requiring notification upon receipt of certain
14 benefits; requiring the adjustment of rebate payment
14 upon receipt of certain benefits; requiring the
15 promulgation of rules; providing deadline for
15 registry and forms; providing for noncodification;
16 providing for codification; and providing an
16 effective date.
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19 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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20 SECTION 1. NEW LAW A new section of law not to be
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21 codified in the Oklahoma Statutes reads as follows:
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22 This act shall be known and may be cited as the “Grocery Tax
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23 Relief Rebate Act”.
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 1 SECTION 2. NEW LAW A new section of law not to be
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2 codified in the Oklahoma Statutes reads as follows:
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3 The Grocery Tax Relief Rebate Act shall ensure that no
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4 individual or family pays sales tax on consumption expenditures that
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5 occur below the federal poverty level.
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6 SECTION 3. NEW LAW A new section of law to be codified
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7 in the Oklahoma Statutes as Section 1399.1 of Title 68, unless there
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8 is created a duplication in numbering, reads as follows:
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9 A. As used in this section, “poverty guideline” shall mean the
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10 annual income level for poverty as determined by the United States
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11 Department of Health and Human Services for the year in which the
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12 monthly rebate payment is claimed pursuant to this section.
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13 B. Beginning in calendar year 2026 there shall be provided a
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14 monthly rebate payment for individuals and households residing in
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15 this state.
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16 C. The rebate payment shall be calculated as follows:
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17 1. For individuals, the monthly rebate payment shall be equal
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18 to the poverty guideline for a single individual, multiplied by four
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19 and fifty-hundredths percent (4.50%), and divided by twelve;
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20 2. For married households with no dependents, the monthly
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21 rebate payment shall be equal to the Poverty Guideline for two
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22 person households, multiplied by four and fifty-hundredths percent
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23 (4.50%), and divided by twelve;
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 1 3. For single households with dependents, the monthly rebate
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2 payment shall be equal to the poverty guideline for a household
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3 equal to the number of dependents plus one, multiplied by four and
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4 fifty-hundredths percent (4.50%), and divided by twelve; and
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5 4. For married households with dependents, the monthly rebate
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6 payment shall be equal to the poverty guideline for a household
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7 equal to the number of dependents plus two, multiplied by four and
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8 fifty-hundredths percent (4.50%), and divided by twelve.
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9 D. Except as provided in subsection F of this section, in order
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10 to claim the rebate payment provided pursuant to this section the
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11 individual or head of household shall apply through an online
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12 registry on the website of the Oklahoma Tax Commission no later than
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13 November 1 the year before the rebate payments are made.
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14 Individuals shall reapply each year to continue receiving the
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15 monthly rebate payments.
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16 E. The following information shall be provided in the
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17 application:
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18 1. Name(s) of the individual or family;
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19 2. Social Security Number(s) of the individual or family,
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20 including dependents;
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21 3. Address of the individual or family residence; and
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22 4. Routing and account numbers, if the claimants wish to
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23 receive the rebate payment through direct deposit.
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 1 F. No individual shall be eligible to receive the monthly
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2 rebate payment provided in this section if they are claimed as a
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3 dependent or as a member of a married household for a rebate payment
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4 provided pursuant to this section.
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5 G. The Tax Commission shall provide forms that may be filed
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6 with an individual, head of household, or joint tax return to apply
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7 for the monthly rebate payment for the calendar year subsequent to
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8 the filing of the individual, head of household, or joint tax
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9 return. Taxpayers electing to apply for the rebate payment pursuant
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10 to this subsection shall not be required to apply in the online
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11 registry, unless the number of dependents or members of the
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12 household changes before the monthly payments begin.
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13 H. If an individual or household member dies, or a household
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14 moves out of this state, the Tax Commission shall be notified
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15 through the online registry, and the Commission shall adjust the
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16 monthly rebate payment for the remainder of the year. Any excess
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17 rebate payments made due to a change in the household or residence
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18 shall be recaptured by the Commission.
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19 I. Households receiving monthly benefits through the federal
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20 Supplemental Nutrition Assistance Program shall notify the
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21 Commission through the online registry, including the monthly
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22 benefit amount. For households receiving Supplemental Nutrition
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23 Assistance Program benefits shall have the monthly rebate payment
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24 reduced by an amount equal to the monthly benefit amount.
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 1 J. The Oklahoma Tax Commission shall promulgate rules to
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2 effectuate the provisions of this section. The Commission shall
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3 create an operational online registry on or before September 1,
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4 2025, and make available an application form before the date that
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5 2024 income tax returns are eligible to be filed.
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6 SECTION 4. This act shall become effective November 1, 2024.
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8 59-2-3128 QD 1/18/2024 3:58:52 PM
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