Shown verbatim: the complete text as captured from the official PDF posted by the Oklahoma Legislature, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
1 STATE OF OKLAHOMA
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2 1st Session of the 60th Legislature (2025)
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3 SENATE BILL 102 By: Rader
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6 AS INTRODUCED
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7 An Act relating to income tax; amending 68 O.S. 2021,
7 Section 2362, which relates to nonresident taxable
8 income; excluding certain compensation of certain
8 nonresidents; updating statutory language; updating
9 statutory references; and providing an effective
9 date.
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12 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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13 SECTION 1. AMENDATORY 68 O.S. 2021, Section 2362, is
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14 amended to read as follows:
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15 Section 2362. A. For tax years beginning on or after January
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16 1, 1994, the Oklahoma taxable income of a part-year resident
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17 individual, nonresident individual, a nonresident trust, and a
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18 nonresident estate shall be calculated following the provisions of
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19 Section 2358 of this title as if all income were earned in Oklahoma.
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20 B. Using Oklahoma income tax rates, part-year resident
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21 individuals, nonresident individuals, nonresident trusts, and
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22 nonresident estates shall compute their tax liability on the amount
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23 computed in the preceding paragraph subsection A of this section.
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1 C. From the liability computed there shall be deducted all
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2 allowable credits to determine the amount of tax due.
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3 D. Part-year resident individuals, nonresident individuals,
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4 nonresident trusts, and nonresident estates shall divide adjusted
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5 gross income from Oklahoma sources by the adjusted gross income from
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6 all sources to arrive at the applicable percentage that Oklahoma
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7 adjusted gross income represents of all adjusted income received by
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8 the taxpayer in the income year.
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9 E. Part-year resident individuals, nonresident individuals,
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10 nonresident trusts, and nonresident estates shall multiply the
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11 amount of Oklahoma tax computed by the applicable percentage
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12 calculated in the preceding paragraph subsection D of this section
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13 in order to determine the amount of income tax which must be paid to
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14 the State of Oklahoma this state. Nothing in this section shall be
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15 construed to allow for greater than one hundred percent (100%) of a
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16 taxpayer's income to be taxed.
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17 F. For purposes of determining the adjusted gross income from
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18 Oklahoma, the following shall be includable:
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19 1. The ownership of any interest in real or tangible personal
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20 property in this state;
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21 2. A business, trade, profession, or occupation carried on in
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22 this state or compensation for services performed in this state;
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23 provided, for tax year 2026 and subsequent tax years, nonresidents
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24 located within this state for less than thirty (30) days, whose
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1 total compensation does not exceed Twenty Thousand Dollars
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2 ($20,000.00) in the performance of a business, trade, profession,
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3 occupation, or service performed, shall not be includable;
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4 3. A business, trade, profession, or occupation carried on or
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5 compensation for services performed partly within and partly without
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6 this state to the extent allocable and apportionable to Oklahoma as
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7 determined under Section 2358 of this title; provided, for tax year
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8 2026 and subsequent tax years, nonresidents located within this
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9 state for less than thirty (30) days, whose total compensation does
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10 not exceed Twenty Thousand Dollars ($20,000.00) in the performance
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11 of a business, trade, profession, occupation, or service performed,
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12 shall not be includable;
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13 4. The distributive share of the Oklahoma part of partnership
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14 income, gains, losses, or deductions;
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15 5. The distributive share of the Oklahoma part of estate or
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16 trust income, gains, losses, or deductions;
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17 6. Income from intangible personal property, including
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18 annuities, dividends, interest, and gains from the disposition of
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19 intangible personal property to the extent that such income is from
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20 property employed in a trade, business, profession, or occupation
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21 carried on in Oklahoma. A part-year resident individual,
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22 nonresident individual, nonresident trust, or nonresident estate,
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23 other than a dealer holding property primarily for sale to customers
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24 in the ordinary course of trade or business, shall not be deemed to
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1 carry on a business, trade, profession, or occupation in Oklahoma
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2 solely by reason of the purchase and sale of property for its own
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3 account;
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4 7. The distributive share of the Oklahoma taxable income or
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5 loss of a corporation defined in subchapter S of the Internal
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6 Revenue Code of 1986, as amended, 26 U.S.C., Section 1361 et seq.;
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7 8. Income received from all sources of wagering, games of
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8 chance, or any other winnings from sources within this state.
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9 Proceeds which are not money shall be taken into account at their
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10 fair market value; and
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11 9. The distributive share of the Oklahoma part of limited
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12 liability company income, gains, losses, or deductions.
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13 SECTION 2. This act shall become effective November 1, 2025.
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15 60-1-615 QD 12/20/2024 6:55:31 PM
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Req. No. 615 Page 4Every fact on this page links to its source, starting with the official bill record.