SB 306
Federal taxation; creating the Taxpayer Protection Act. Effective date.
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Sign in to take action- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Bill overview
Senate Bill 306, the Taxpayer Protection Act, aims to limit Oklahoma’s involvement with federal taxation. It establishes a revolving fund, the Federal Tax Fund, to hold federal tax collections made in Oklahoma. The bill requires taxpayers to remit federal forms to the Oklahoma Tax Commission, restricts the state’s ability to enforce federal penalties, and mandates legislative approval before implementing federal sanctions. It also seeks to protect Oklahoma’s sovereignty from what the bill describes as unconstitutional federal overreach.
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