Oklahoma legislation · 2026 Regular Session
Oklahoma HB3319: Revenue and taxation; claims by state agencies, municipal or district courts, or public housing authorities against state income tax refunds; modifying definition of qualified entity; effective date.
Status: In committee, February 26, 2026
What the bill says
An Act relating to revenue and taxation; amending O.S. 2021, Section 205.2, as amended by Section 1, Chapter 277, O.S.L. 2024 (68 O.S. Supp. 2025, Section 205.2), which relates to claims by state agencies, municipal courts, district courts, or public housing authorities against state income tax refunds; modifying definition of qualified entity to include municipal public authorities and public trusts; allowing for municipal public authorities to file a claim for collection of delinquent utility charges…
From the engrossed text, March 2, 2026:
An Act relating to revenue and taxation; amending O.S. 2021, Section 205.2, as amended by Section 1, Chapter 277, O.S.L. 2024 (68 O.S. Supp. 2025, Section 205.2), which relates to claims by state agencies, municipal courts, district courts, or public housing authorities against state income tax refunds; modifying definition of qualified entity to include municipal public authorities and public trusts; allowing for municipal public authorities to file a claim for collection of delinquent utility charges; prohibiting municipal public authorities from filing a claim for collection of medical debt; and providing an effective date. BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: SECTION 1. AMENDATORY 68 O.S. 2021, Section 205.2, as amended by Section 1, Chapter 277, O.S.L. 2024 (68 O.S. Supp. 2025, Section 205.2), is amended to read as follows: HB3319 HFLR Page BOLD FACE denotes Committee Amendments. Section 205.2. A. For purposes of this section, a "qualified entity" shall mean 2. Municipal court; 3. District court; 4. Public housing authority operating pursuant to Section 1062 of Title 63 of the Oklahoma Statutes; 5. District attorney seeking to collect unpaid court-ordered monetary obligations; or 6. Any municipal public authority or public trust created pursuant to Section 176 of Title 60 of the Oklahoma Statutes or other applicable law, the beneficiary of which is a municipality of this …