---
type: "Bill"
title: "Revenue and taxation; income tax; Oklahoma taxable income; Oklahoma adjusted gross income; OK Able Accounts; effective date."
description: "Revenue and taxation; income tax; Oklahoma taxable income; Oklahoma adjusted gross income; OK Able Accounts; effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2021"
identifier: "HB 2178"
citation: "Oklahoma HB 2178 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Hilbert", "Montgomery"]
version_count: 7
action_count: 31
vote_count: 0
first_action: "2021-02-01"
last_action: "2021-05-10"
source: "openstates"
source_identifier: "ocd-bill/994c6085-9761-4631-869a-d4a25954fddc"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=HB2178&session=2100"
source_hash: "7d8601c6492624bc766f4481f3e0ee42086f1cfddeb521d444372ae6f50797bc"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ok"]
---

# Oklahoma HB 2178 (2021) — Revenue and taxation; income tax; Oklahoma taxable income; Oklahoma adjusted gross income; OK Able Accounts; effective date.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 INT/hB/HB2178 INT.PDF)
2. **Amended And Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 AMENDMENTS/Amendment & Engr/HB2178 SAHB & ENGR.PDF)
3. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENGR/hB/HB2178 ENGR.PDF)
4. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENR/hB/HB2178 ENR.PDF)
5. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/HFLR/HB2178 HFLR.PDF)
6. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/SFLR/HB2178 SFLR.PDF)
7. **HB2178 (4-20-21) (MONTGOMERY) RT FA1.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLOOR AMENDMENTS/Senate/HB2178 (4-20-21) (MONTGOMERY) RT FA1.PDF)

## Sponsors

- Hilbert — primary (person)
- Montgomery — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-02-01** First Reading `introduction, reading-1`
- **2021-02-01** Authored by Representative Hilbert
- **2021-02-02** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2021-02-04** CR; Do Pass, as amended, Appropriations and Budget Committee `committee-passage`
- **2021-02-04** Title stricken
- **2021-02-04** Authored by Senator Montgomery (principal Senate author)
- **2021-02-16** General Order
- **2021-02-16** Coauthored by Representative(s) Lawson
- **2021-02-16** Third Reading, Measure passed: Ayes: 68 Nays: 0 `passage, reading-3`
- **2021-02-16** Referred for engrossment
- **2021-02-16** Engrossed, signed, to Senate `passage`
- **2021-02-18** First Reading `introduction, reading-1`
- **2021-03-15** Second Reading referred to Finance Committee then to Appropriations Committee `reading-2, referral-committee`
- **2021-03-23** Reported Do Pass as amended Finance committee; CR filed `committee-passage`
- **2021-03-23** Enacting clause stricken
- **2021-03-23** Referred to Appropriations `referral-committee`
- **2021-03-24** Reported Do Pass Appropriations committee; CR filed `committee-passage`
- **2021-04-21** General Order, Amended
- **2021-04-21** Title restored
- **2021-04-21** Enacting clause restored
- **2021-04-21** Measure passed: Ayes: 35 Nays: 10 `passage`
- **2021-04-21** Referred for engrossment
- **2021-04-22** Engrossed to House `passage`
- **2021-04-22** SA's received
- **2021-05-03** SA's read, adopted
- **2021-05-03** Fourth Reading, Measure passed: Ayes: 95 Nays: 0 `passage`
- **2021-05-03** Referred for enrollment
- **2021-05-04** Enrolled, signed, to Senate
- **2021-05-04** Enrolled measure signed, returned to House
- **2021-05-04** Sent to Governor `executive-receipt`
- **2021-05-10** Approved by Governor 05/07/2021 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/994c6085-9761-4631-869a-d4a25954fddc`. Confidence: reported (aggregated from official Oklahoma legislature records).