Oklahoma 2026 Regular Session

Oklahoma House Bill HB1248

Introduced
2/3/25  
Refer
2/4/25  

Caption

Revenue and taxation; Senior Service Corps Act of 2025; adjustments to Oklahoma adjusted gross income and taxable income; support services; schools; effective date.

Impact

The bill amends Section 2358 of the Oklahoma Statutes regarding the state's taxable income and adjusted gross income, allowing for specific adjustments based on the new exemption. If passed, this legislation would minimize the financial burden on older adults who perform support services in schools, thereby encouraging their involvement in educational settings. This adaptation could positively affect fiscal policies related to education and public service opportunities for seniors.

Summary

House Bill 1248, known as the Senior Service Corps Act of 2025, seeks to amend Oklahoma's income tax laws to provide an income tax exemption for wages paid to individuals performing support services for public schools. The intent of the bill is to promote engagement among seniors and encourage their participation in education by providing financial incentives for schools to hire these individuals. This initiative is a step towards acknowledging the valuable contributions that seniors can make to the educational sector while also offering them an avenue for supplemental income.

Contention

While the bill aims to boost senior engagement in public schools, it has sparked debate regarding the potential implications on budgetary constraints faced by school districts. Proponents argue that the initiative promotes volunteerism and enhances the educational experience, whereas opponents express concerns over funding for implementing these wage exemptions and the impact on school resources. The discussions center around the balance of supporting seniors while ensuring that public educational systems are not financially strained.

Companion Bills

OK HB1248

Carry Over Revenue and taxation; Senior Service Corps Act of 2025; adjustments to Oklahoma adjusted gross income and taxable income; support services; schools; effective date.

Previously Filed As

OK HB1248

Revenue and taxation; Senior Service Corps Act of 2025; adjustments to Oklahoma adjusted gross income and taxable income; support services; schools; effective date.

OK HB1927

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

OK HB2190

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

OK HB1391

Revenue and taxation; income tax; adjustments; retirement benefits; effective date.

OK HB1599

Revenue and taxation; income tax; pensions; taxable income; exemption; effective date.

OK HB2646

Revenue and taxation; adjustments; wagering; tax year; effective date.

OK HB2740

Revenue and taxation; taxations; rates; income tax; exemptions; effective date.

OK HB2887

Revenue and taxation; Oklahoma Seniors Income Tax Relief Act of 2025; effective date.

OK HB1519

Revenue and taxation; Oklahoma Revenue and Taxation Act of 2025; effective date.

OK SB299

Income tax; modifying certain apportionment factor for calculation of Oklahoma taxable income. Effective date.

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