---
type: "Bill"
title: "Income tax adjustments; exempting military retirement benefits from tax. Effective date."
description: "Income tax adjustments; exempting military retirement benefits from tax. Effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2022"
identifier: "SB 401"
citation: "Oklahoma SB 401 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Martinez", "Pugh"]
version_count: 7
action_count: 52
vote_count: 0
first_action: "2021-02-01"
last_action: "2022-05-26"
source: "openstates"
source_identifier: "ocd-bill/78df583c-fb5d-4d8c-92e7-9fdab325b58f"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB401&session=2200"
source_hash: "ce30819226a13ddb2465459f911094620f21f2b55b21ff77ea46c907bedb25d9"
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 401 (2022) — Income tax adjustments; exempting military retirement benefits from tax. 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/SB401 INT.PDF)
2. **Amended And Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 AMENDMENTS/Amendment & Engr/SB401 HASB & ENGR.PDF)
3. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENGR/SB/SB401 ENGR.PDF)
4. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENR/SB/SB401 ENR.PDF)
5. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/HFLR/SB401 HFLR.PDF)
6. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/SFLR/SB401 SFLR.PDF)
7. **SB401 (3-07-22) (PUGH) RT FA1.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLOOR AMENDMENTS/Senate/SB401 (3-07-22) (PUGH) RT FA1.PDF)

## Sponsors

- Martinez — primary (person)
- Pugh — 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 Pugh
- **2021-02-02** Second Reading referred to Finance Committee then to Appropriations Committee `reading-2, referral-committee`
- **2021-02-19** Reported Do Pass Finance committee; CR filed `committee-passage`
- **2021-02-19** Referred to Appropriations `referral-committee`
- **2021-02-19** Coauthored by Senator Jett
- **2021-02-22** Coauthored by Senator Stephens
- **2022-02-28** Coauthored by Senator Stanley
- **2022-03-02** Reported Do Pass as amended Appropriations committee; CR filed `committee-passage`
- **2022-03-02** Title stricken
- **2022-03-08** Coauthored by Representative Martinez (principal House author)
- **2022-03-09** General Order, Amended
- **2022-03-09** Title restored
- **2022-03-09** Measure passed: Ayes: 43 Nays: 0 `passage`
- **2022-03-09** Referred for engrossment
- **2022-03-10** Engrossed to House `passage`
- **2022-03-10** First Reading `introduction, reading-1`
- **2022-03-31** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2022-04-11** CR; Do Pass, as amended, Appropriations and Budget Committee `committee-passage`
- **2022-04-11** Coauthored by Representative(s) Boles
- **2022-04-11** Coauthored by Senator(s) Garvin
- **2022-04-11** Title stricken
- **2022-04-11** Enacting clause stricken
- **2022-04-19** General Order
- **2022-04-19** Coauthored by Representative(s) McDugle
- **2022-04-19** Third Reading, Measure passed: Ayes: 86 Nays: 0 `passage, reading-3`
- **2022-04-19** Referred for engrossment
- **2022-04-20** Engrossed, signed, to Senate `passage`
- **2022-04-20** HAs read
- **2022-04-20** Coauthored by Representative Roberts (Eric)
- **2022-05-09** HAs rejected, conference requested `amendment-failure`
- **2022-05-11** Conference granted, naming GCCA
- **2022-05-11** SCs named Pugh, Simpson, Rosino, Stanley, Newhouse, Dossett (J.J.)
- **2022-05-16** Coauthored by Representative Wolfley
- **2022-05-16** Coauthored by Senator Hamilton
- **2022-05-16** Coauthored by Senator Allen
- **2022-05-18** CCR read
- **2022-05-19** Title restored
- **2022-05-19** CCR adopted
- **2022-05-19** Measure passed, to House: Ayes: 42 Nays: 0 `passage`
- **2022-05-19** CCR submitted
- **2022-05-19** CCR adopted
- **2022-05-19** Coauthored by Senator(s) Pederson, Bergstrom
- **2022-05-19** Fourth Reading, Measure passed: Ayes: 77 Nays: 1 `passage`
- **2022-05-19** Fourth Reading rescinded
- **2022-05-19** Fourth Reading, Measure passed: Ayes: 71 Nays: 1 `passage`
- **2022-05-19** To Senate
- **2022-05-19** Referred for enrollment
- **2022-05-20** Enrolled, to House
- **2022-05-20** Signed, returned to Senate
- **2022-05-20** Sent to Governor `executive-receipt`
- **2022-05-26** Approved by Governor 05/26/2022 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/78df583c-fb5d-4d8c-92e7-9fdab325b58f`. Confidence: reported (aggregated from official Oklahoma legislature records).