---
type: "Bill"
title: "Revenue and taxation; bonus depreciation; application; procedure for claiming; amended tax return; prohibiting Tax Commission from assessing penalties or interest under certain conditions. Effective date."
description: "Revenue and taxation; bonus depreciation; application; procedure for claiming; amended tax return; prohibiting Tax Commission from assessing penalties or interest under certain conditions. Effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2023"
identifier: "SB 602"
citation: "Oklahoma SB 602 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Fetgatter", "Rader"]
version_count: 9
action_count: 27
vote_count: 0
first_action: "2023-02-06"
last_action: "2023-05-25"
source: "openstates"
source_identifier: "ocd-bill/ca28d43f-6ac3-4805-bd21-e3ca10c253f9"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB602&session=2300"
source_hash: "58d50868111338f05978d43cb53e6cb256b5983b2bcc77ddcfbe79fe6e7b6158"
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 602 (2023) — Revenue and taxation; bonus depreciation; application; procedure for claiming; amended tax return; prohibiting Tax Commission from assessing penalties or interest under certain conditions. 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/2023-24 INT/SB/SB602 INT.PDF)
2. **Amended And Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 AMENDMENTS/Amendment & Engr/SB602 HASB & ENGR.PDF)
3. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENGR/SB/SB602 ENGR.PDF)
4. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENR/SB/SB602 ENR.PDF)
5. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/HFLR/SB602 HFLR.PDF)
6. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/SFLR/SB602 SFLR.PDF)
7. **House Committee Substitute for Senate Bill** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 COMMITTEE SUBS/HCSS/SB602 HCS.PDF)
8. **SB602 SUBPCS1 SCOTT FETGATTER-AQH.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 COMMITTEE AMENDMENTS/House/SB602 SUBPCS1 SCOTT FETGATTER-AQH.PDF)
9. **Sub Committee Recommendation** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 COMMITTEE SUBS/HCSS/SB602 SUBREC.PDF)

## Sponsors

- Fetgatter — primary (person)
- Rader — primary (person)

## Timeline

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

- **2023-02-06** First Reading `introduction, reading-1`
- **2023-02-06** Authored by Senator Rader
- **2023-02-07** Second Reading referred to Finance `reading-2, referral-committee`
- **2023-02-13** Coauthored by Representative Pfeiffer (principal House author)
- **2023-02-20** Reported Do Pass Finance committee; CR filed `committee-passage`
- **2023-03-02** General Order, Considered
- **2023-03-02** Measure passed: Ayes: 45 Nays: 0 `passage`
- **2023-03-02** Referred for engrossment
- **2023-03-06** Engrossed to House `passage`
- **2023-03-06** First Reading `introduction, reading-1`
- **2023-03-29** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2023-03-29** Referred to Appropriations and Budget Finance - Revenue and Taxation Subcommittee `referral-committee`
- **2023-04-03** Remove Representative Pfeiffer as principal House author and substitute with Representative Fetgatter
- **2023-04-10** Recommendation to the full committee; Do Pass, amended by committee substitute Appropriations and Budget Finance - Revenue and Taxation Subcommittee `committee-passage`
- **2023-04-20** CR; Do Pass, amended by committee substitute Appropriations and Budget Committee `committee-passage`
- **2023-04-25** General Order
- **2023-04-25** Third Reading, Measure passed: Ayes: 86 Nays: 0 `passage, reading-3`
- **2023-04-25** Referred for engrossment
- **2023-04-26** Engrossed, signed, to Senate `passage`
- **2023-04-26** HAs read
- **2023-05-18** HAs adopted
- **2023-05-18** Measure passed: Ayes: 44 Nays: 1 `passage`
- **2023-05-18** Referred for enrollment
- **2023-05-19** Enrolled, to House
- **2023-05-19** Signed, returned to Senate
- **2023-05-19** Sent to Governor `executive-receipt`
- **2023-05-25** Approved by Governor 05/25/2023 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ca28d43f-6ac3-4805-bd21-e3ca10c253f9`. Confidence: reported (aggregated from official Oklahoma legislature records).