House Bill No. 2096, introduced by Representative Menz, amends the Oklahoma Wildlife Diversity Program tax checkoff provisions in 29 O.S. 2021, Section 3-310. The bill extends the reauthorization date for the income tax checkoff from 2022 to 2026, allowing taxpayers to continue donating a portion of their tax refunds to support the Oklahoma Wildlife Diversity Program. The bill outlines the management of funds generated through these donations, which are credited to the Wildlife Diversity Fund, a revolving fund established for the Oklahoma Wildlife Conservation Commission to enhance and protect nongame wildlife in the state.
Additionally, the bill clarifies the process for taxpayers who may have made erroneous donations, allowing them to file for a refund within three years of the tax return's due date. The legislation ensures that any refunds issued will be deducted from the total donations received in the following year, maintaining the integrity of the funding for the Wildlife Diversity Fund. The act is set to take effect on November 1, 2025.