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 2nd Session of the 60th Legislature (2026)
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3 SENATE BILL 1832 By: Stanley
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7 AS INTRODUCED
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8 An Act relating to income tax; amending 68 O.S. 2021,
8 Section 2368.28, which relates to income tax refund
9 donation to the Indigent Veteran Burial Program;
9 reauthorizing donation for certain tax years;
10 amending 72 O.S. 2021, Section 63.19, which relates
10 to the Oklahoma Department of Veterans Affairs
11 Equipment and Capital Improvement Program;
11 reauthorizing donation for certain tax years;
12 updating statutory reference; updating statutory
12 language; providing an effective date; and declaring
13 an emergency.
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16 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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17 SECTION 1. AMENDATORY 68 O.S. 2021, Section 2368.28, is
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18 amended to read as follows:
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19 Section 2368.28. A. Each state individual income tax return
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20 form for tax years which begin after December 31, 2016 2017 through
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21 2020 and tax year 2026 and subsequent tax years, and each state
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22 corporate tax return form for tax years beginning after December 31,
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23 2016 2017 through 2020 and tax year 2026 and subsequent tax years,
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24 shall contain a provision to allow a donation from a tax refund for
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Req. No. 3053 Page 1
1 the benefit of the Oklahoma Department of Veterans Affairs Indigent
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2 Veteran Burial Program.
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3 B. All monies generated pursuant to subsection A of this
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4 section shall be paid to the State Treasurer by the Oklahoma Tax
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5 Commission and placed to the credit of the Indigent Veteran Burial
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6 Revolving Fund created in subsection C of this section.
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7 C. There is hereby created in the State Treasury a revolving
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8 fund to be designated the "Indigent Veteran Burial Revolving Fund"
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9 and administered by the Oklahoma Department of Veterans Affairs.
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10 The fund shall be a continuing fund, not subject to fiscal year
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11 limitations, and shall consist of all the monies received pursuant
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12 to the provisions of subsection A of this section and any donations
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13 received from any individuals or organizations. All monies accruing
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14 to the credit of the fund are appropriated and may be budgeted and
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15 expended by the Oklahoma Department of Veterans Affairs to provide
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16 reimbursement to a cemetery or funeral home for costs incurred
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17 burying an indigent veteran; provided, the maximum reimbursement
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18 shall not exceed Five Hundred Dollars ($500.00) per veteran and
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19 total reimbursements made in calendar year 2017 shall be limited to
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20 Twenty Thousand Dollars ($20,000.00). Expenditures from the fund
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21 shall be made upon warrants issued by the State Treasurer against
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22 claims filed as prescribed by law with the Director of the Office of
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23 Management and Enterprise Services for approval and payment.
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Req. No. 3053 Page 2
1 D. If a taxpayer makes a donation pursuant to subsection A of
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2 this section in error, such taxpayer may file a claim for refund at
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3 any time within three (3) years from the due date of the tax return.
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4 Such claims shall be filed pursuant to the provisions of Section
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5 2373 of Title 68 of the Oklahoma Statutes this title. Prior to the
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6 apportionment set forth in this section, an amount equal to the
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7 total amount of refunds made pursuant to this subsection during any
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8 one (1) year shall be deducted from the total donations received
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9 pursuant to this section during the following year and such amount
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10 deducted shall be paid to the State Treasurer and placed to the
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11 credit of the Income Tax Withholding Refund Account.
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12 E. Pursuant to Section 2368.18 of this title, the income tax
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13 checkoff contained in this section is hereby reauthorized upon the
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14 effective date of this act.
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15 SECTION 2. AMENDATORY 72 O.S. 2021, Section 63.19, is
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16 amended to read as follows:
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17 Section 63.19. A. The Oklahoma Tax Commission shall include on
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18 each state individual income tax return form for tax years beginning
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19 after December 31, 2001 1994 through 2008, and each state corporate
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20 tax return form for tax years beginning after December 31, 2001 1994
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21 through 2008 and tax year 2026 and subsequent tax years, an
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22 opportunity for the taxpayer to donate from a tax refund for the
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23 benefit of the Oklahoma Department of Veterans Affairs Equipment and
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24 Capital Improvement Program.
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Req. No. 3053 Page 3
1 B. The monies generated from donations made pursuant to
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2 subsection A of this section shall be used by the Oklahoma
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3 Department of Veterans Affairs to purchase equipment and develop
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4 capital improvement projects and to acquire properties for expanding
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5 or improving existing projects, or for future projects to include
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6 site acquisition, architectural plan development and construction.
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7 C. Except as otherwise provided for in this section, all monies
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8 generated pursuant to subsection A of this section shall be paid to
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9 the State Treasurer and placed to the credit of the Capital
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10 Improvement Program Revolving Fund.
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11 D. There is hereby created in the State Treasury a revolving
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12 fund for the Oklahoma Department of Veterans Affairs to be
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13 designated the "Capital Improvement Program Revolving Fund". The
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14 fund shall be a continuing fund not subject to fiscal year
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15 limitations and shall consist of all monies received pursuant to the
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16 provisions of this section. The Oklahoma Department of Veterans
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17 Affairs is hereby authorized to invest all or part of the monies of
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18 the fund in securities and any interest or dividends accruing from
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19 the investments and any monies generated at the time of redemption
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20 of the investments shall be deposited in the Capital Improvement
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21 Program Revolving Fund. All monies accruing to the credit of the
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22 fund are hereby appropriated and may be budgeted and expended by the
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23 Oklahoma Department of Veterans Affairs for the purposes stated in
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24 subsection B of this section. Any monies withdrawn from the fund by
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Req. No. 3053 Page 4
1 the Oklahoma Department of Veterans Affairs for investment pursuant
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2 to this section shall be deemed to be for the purpose of equipment
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3 purchases or enhancing the veterans capital improvement programs of
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4 the State of Oklahoma this state. Expenditures from the fund shall
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5 be made upon warrants issued by the State Treasurer against claims
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6 filed as prescribed by law with the Director of the Office of
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7 Management and Enterprise Services for approval and payment.
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8 E. If a taxpayer makes a donation pursuant to subsection A of
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9 this section in error, the taxpayer may file a claim for refund at
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10 any time within three (3) years from the due date of the tax return.
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11 Such claims shall be filed pursuant to the provisions of Section
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12 2373 of Title 68 of the Oklahoma Statutes and, if allowed, shall be
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13 paid pursuant to the provisions of said such section. Prior to the
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14 apportionment set forth in subsection C of this section, an amount
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15 equal to the total amount of refunds made pursuant to this
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16 subsection during any one (1) year shall be deducted during the
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17 following year, and the amount deducted shall be paid to the State
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18 Treasurer and placed to the credit of the Income Tax Withholding
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19 Refund Account.
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20 F. Pursuant to Section 2368.18 of this title, the income tax
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21 checkoff contained in this section is hereby reauthorized upon the
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22 effective date of this act.
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23 SECTION 3. This act shall become effective July 1, 2026.
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1 SECTION 4. It being immediately necessary for the preservation
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2 of the public peace, health or safety, an emergency is hereby
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3 declared to exist, by reason whereof this act shall take effect and
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4 be in full force from and after its passage and approval.
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Req. No. 3053 Page 6Every fact on this page links to its source, starting with the official bill record.