---
type: "Bill"
title: "Income tax; providing deduction for certain investments; determining investors eligible for deduction; providing for certain exemption. Effective date."
description: "Income tax; providing deduction for certain investments; determining investors eligible for deduction; providing for certain exemption. Effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2021"
identifier: "SB 915"
citation: "Oklahoma SB 915 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Caldwell (Trey)", "Howard"]
version_count: 11
action_count: 44
vote_count: 0
first_action: "2021-02-01"
last_action: "2021-05-28"
source: "openstates"
source_identifier: "ocd-bill/bf201f88-ba9c-4b1b-8b62-0c058e019078"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB915&session=2100"
source_hash: "991bb4bf52b73ba736ff28688f1bd862e30203ee7de013dcd3c13e2cfe977385"
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 SB 915 (2021) — Income tax; providing deduction for certain investments; determining investors eligible for deduction; providing for certain exemption. 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/SB/SB915 INT.PDF)
2. **Amended And Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 AMENDMENTS/Amendment & Engr/SB915 HASB & ENGR.PDF)
3. **Committee Amendment** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 COMMITTEE AMENDMENTS/Senate/SB915 CA1.PDF)
4. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENGR/SB/SB915 ENGR.PDF)
5. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENR/SB/SB915 ENR.PDF)
6. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/HFLR/SB915 HFLR.PDF)
7. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/SFLR/SB915 SFLR.PDF)
8. **SB915 (3-08-21) (HOWARD) FS FA1.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLOOR AMENDMENTS/Senate/SB915 (3-08-21) (HOWARD) FS FA1.PDF)
9. **SB915 (3-09-21) (HOWARD) RT FA2.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLOOR AMENDMENTS/Senate/SB915 (3-09-21) (HOWARD) RT FA2.PDF)
10. **Senate Committee Substitute** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 COMMITTEE SUBS/SCS/SB915 CS.PDF)
11. **Senate Conference Committee Substitute** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 COMMITTEE SUBS/SCCS/SB915 CCS.PDF)

## Sponsors

- Caldwell (Trey) — primary (person)
- Howard — 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 Senator Hall
- **2021-02-01** Remove as author Senator Hall; authored by Senator Howard
- **2021-02-01** Coauthored by Senator Hall
- **2021-02-02** Second Reading referred to Finance Committee then to Appropriations Committee `reading-2, referral-committee`
- **2021-02-19** Reported Do Pass, amended by committee substitute Finance committee; CR filed `committee-passage`
- **2021-02-19** Title stricken
- **2021-02-19** Referred to Appropriations `referral-committee`
- **2021-02-22** Coauthored by Representative Caldwell (Trey) (principal House author)
- **2021-02-24** Reported Do Pass, amended by committee substitute Appropriations committee; CR filed `committee-passage`
- **2021-03-10** General Order, Amended by Floor Substitute
- **2021-03-10** Title restored
- **2021-03-10** Measure passed: Ayes: 28 Nays: 17 `passage`
- **2021-03-10** Referred for engrossment
- **2021-03-11** Engrossed to House `passage`
- **2021-03-11** First Reading `introduction, reading-1`
- **2021-03-29** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2021-03-30** Referred to Appropriations and Budget Finance - Revenue and Taxation Subcommittee `referral-committee`
- **2021-04-06** Recommendation to the full committee; Do Pass Appropriations and Budget Finance - Revenue and Taxation Subcommittee `committee-passage`
- **2021-04-15** CR; Do Pass, as amended, Appropriations and Budget Committee `committee-passage`
- **2021-04-15** Title stricken
- **2021-04-15** Enacting clause stricken
- **2021-04-21** General Order
- **2021-04-21** Third Reading, Measure passed: Ayes: 68 Nays: 15 `passage, reading-3`
- **2021-04-21** Referred for engrossment
- **2021-04-22** Engrossed, signed, to Senate `passage`
- **2021-04-22** HAs read
- **2021-04-27** HAs rejected, conference requested `amendment-failure`
- **2021-05-04** SCs named GCCA
- **2021-05-06** Conference granted, naming GCCA
- **2021-05-19** CCR read, GCCA
- **2021-05-19** Title restored
- **2021-05-19** Enacting clause restored
- **2021-05-24** CCR adopted, GCCA
- **2021-05-24** Measure passed, to House: Ayes: 30 Nays: 17 `passage`
- **2021-05-24** CCR submitted
- **2021-05-25** CCR adopted
- **2021-05-25** Fourth Reading, Measure passed: Ayes: 72 Nays: 18 `passage`
- **2021-05-25** To Senate
- **2021-05-25** Referred for enrollment
- **2021-05-25** Enrolled, to House
- **2021-05-25** Signed, returned to Senate
- **2021-05-25** Sent to Governor `executive-receipt`
- **2021-05-28** Approved by Governor 05/28/2021 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bf201f88-ba9c-4b1b-8b62-0c058e019078`. Confidence: reported (aggregated from official Oklahoma legislature records).