SB 1832 — Income tax; reauthorizing certain income tax refund donations. Effective date. Emergency.

ENGROSSEDAn Act ENROLLED SENATE BILL NO.

Stanley of the Senate and Smith of the House 5 An Act relating to income tax;

BESUBJECT: IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:

Indigent Veteran Burial Program BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:

Each state individual income tax return form for tax years which begin after December 31, 2016 2017 through 2020 and tax year 2026 and subsequent tax years, and each state corporate tax return form for tax years beginning after December 31, 2016 2017 through 2020 and tax year 2026 and subsequent tax years, shall contain a provision to allow a donation from a tax refund for ENGR.the benefit of the Oklahoma Department of Veterans Affairs Indigent Veteran Burial Program.

S.

NO.

1832 Page 1 the benefit of the Oklahoma Department of Veterans Affairs Indigent Veteran Burial Program.

B.

ENGR.D.

S.

B.

NO.

1832 Page 2 D.

Such claims shall be filed pursuant to the provisions of Section 2373 of Title 68 of the Oklahoma Statutes this title.

SectionENR. 63.19.

A.

The Oklahoma Tax Commission shall include on each state individual income tax return form for tax years beginning after December 31, 2001 1994 through 2008, and each state corporate tax return form for tax years beginning after December 31, 2001 1994 through 2008 and tax year 2026 and subsequent tax years, an opportunity for the taxpayer to donate from a tax refund for the benefit of the Oklahoma Department of Veterans Affairs Equipment and Capital Improvement Program.

ENGR.

1832 Page 32 B.Section 63.19.

A.

The Oklahoma Tax Commission shall include on each state individual income tax return form for tax years beginning after December 31, 2001 1994 through 2008, and each state corporate tax return form for tax years beginning after December 31, 2001 1994 through 2008 and tax year 2026 and subsequent tax years, an opportunity for the taxpayer to donate from a tax refund for the benefit of the Oklahoma Department of Veterans Affairs Equipment and Capital Improvement Program.

B.

Any monies withdrawn from the fund by ENGR.the Oklahoma Department of Veterans Affairs for investment pursuant to this section shall be deemed to be for the purpose of equipment purchases or enhancing the veterans capital improvement programs of the State of Oklahoma this state.

Expenditures from the fund shall be made upon warrants issued by the State Treasurer against claims filed as prescribed by law with the Director of the Office of Management and Enterprise Services for approval and payment.

ENR.

1832 Page 43 theE. Oklahoma Department of Veterans Affairs for investment pursuant to this section shall be deemed to be for the purpose of equipment purchases or enhancing the veterans capital improvement programs of the State of Oklahoma this state.

Expenditures from the fund shall be made upon warrants issued by the State Treasurer against claims filed as prescribed by law with the Director of the Office of Management and Enterprise Services for approval and payment.

E.

Such claims shall be filed pursuant to the provisions of Section 2373 of Title 68 of the Oklahoma Statutes and, if allowed, shall be paid pursuant to the provisions of said such section.

ENGR.SECTION 4.

It being immediately necessary for the preservation of the public peace, health or safety, an emergency is hereby declared to exist, by reason whereof this act shall take effect and be in full force from and after its passage and approval.

ENR.

1832 Page 54 SECTIONPassed 4.the Senate the 9th day of March, 2026.

ItPresiding beingOfficer immediatelyof necessary for the preservationSenate ofPassed the publicHouse peace,of healthRepresentatives orthe safety,6th anday emergencyof isMay, hereby2026. declared to exist, by reason whereof this act shall take effect and be in full force from and after its passage and approval.

PassedPresiding Officer of the SenateHouse of Representatives OFFICE OF THE GOVERNOR Received by the 9thOffice of the Governor this ____________________ day of March,___________________, 2026.20_______, at _______ o'clock _______ M.

7By: Presiding Officer of the Senate 9 Passed the House of Representatives the ____ day of __________, 2026.

Presiding_________________________________ OfficerApproved by the Governor of the HouseState of RepresentativesOklahoma ENGR.this _________ day of ___________________, 20_______, at _______ o'clock _______ M.

_________________________________ Governor of the State of Oklahoma OFFICE OF THE SECRETARY OF STATE Received by the Office of the Secretary of State this __________ day of __________________, 20 _______, at _______ o'clock _______ M.

By: