Oklahoma 2026 Regular Session

Oklahoma Senate Bill SB1385

Introduced
2/2/26  

Caption

Income tax; creating the Oklahoma Critical Workforce Retention Act of 2026; providing exemption. Effective date.

Impact

The implementation of SB1385 will amend existing income tax statutes within Oklahoma, particularly affecting Section 2358 of the Oklahoma Statutes. This amendment introduces specific deductions related to tools and certification fees associated with certified trades. The encouragement of trade professions is expected to help address skills shortages in key areas, thus supporting local businesses and enhancing overall economic development.

Summary

Senate Bill 1385, also known as the Oklahoma Critical Workforce Retention Act of 2026, aims to incentivize skilled labor retention in Oklahoma by introducing significant tax exemptions for individuals engaged in certified trades. The bill proposes a graduated tax exemption scale for incomes earned in these trades, starting with a 20% exemption for the first four years of employment, escalating to a full exemption after twenty years of continuous employment. By lowering tax liabilities, the legislation seeks to foster economic growth and retain critical skills within the state workforce.

Contention

While supporters tout the bill's potential to strengthen the labor market and reduce tax burdens for skilled workers, critics may campaign against the perceived favoritism towards certain professions and the potential decrease in tax revenue for the state. The challenge will be to find a balance between incentivizing skilled trades and maintaining adequate funding for public services, thereby navigating the political landscape surrounding tax reform and workforce regulation.

Companion Bills

No companion bills found.

Previously Filed As

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 HB2740

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

OK HB1200

Revenue; taxation rates; income; exemptions; deductions; effective date.

OK SB383

Income tax; exempting certain income from taxable income. Effective date.

OK SB297

Income tax; exempting certain income from taxable income. Effective date.

OK HB1599

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

OK SB100

Income tax; exempting certain income from taxable income. Effective date.

OK SB46

Income tax; exempting certain income tax refunds from taxation. Effective date.

OK SB299

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

Similar Bills

OK HB4104

Crimes and punishment; Class B5 offenses; adding offenses; loitering; felony offenses; Sex Offenders Registration Act; adding offenses for registration; effective date.

OK SB1460

Crimes and punishments; modifying offenses in certain classes of felonies; creating felony offenses for second or subsequent offenses; adding offenses for which registration pursuant to the Sex Offenders Registration Act applies. Effective date.

OK SB1936

Crimes and punishments; creating felony offense related to false impersonation of peace officers; broadening scope of allowable seizure. Effective date.

OK SB1316

Administrative rules; directing permanent rules of certain agencies to sunset on certain dates; requiring submission of certain rules for review. Effective date.

OK HB3268

Motor vehicles; classifying the knowing display or manufacture of a fictious license plate as a Class D3 offenses; effective date.

OK SB881

Crimes and punishments; authorizing certain petition under certain circumstances. Effective date.

OK SB881

Crimes and punishments; authorizing certain petition under certain circumstances. Effective date.

OK SB837

License plates; modifying certain special license plate. Effective date.