---
type: "Bill"
title: "Revenue and taxation; authorizing Tax Commission to establish Voluntary Disclosure Initiative; prescribing requirements; tax compliance and education program; effective date; emergency."
description: "Revenue and taxation; authorizing Tax Commission to establish Voluntary Disclosure Initiative; prescribing requirements; tax compliance and education program; effective date; emergency."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2017-2018"
identifier: "HB 2380"
citation: "Oklahoma HB 2380 (2017-2018)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["David", "Osborn (Leslie)"]
version_count: 5
action_count: 22
vote_count: 2
first_action: "2017-04-20"
last_action: "2017-05-24"
source: "openstates"
source_identifier: "ocd-bill/655446f9-3104-42b0-8457-746202636621"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=HB2380&session=1800"
source_hash: "82c870386dd7f143d519435a1b483d491cdbc7088233f973b851032f9455135f"
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 2380 (2017-2018) — Revenue and taxation; authorizing Tax Commission to establish Voluntary Disclosure Initiative; prescribing requirements; tax compliance and education program; effective date; emergency.

## 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/2017-18 INT/hB/HB2380 INT.PDF)
2. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 ENGR/hB/HB2380 ENGR.PDF)
3. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 ENR/hB/HB2380 ENR.PDF)
4. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 FLR/HFLR/HB2380 HFLR.PDF)
5. **House Committee Substitute** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 COMMITTEE SUBS/HCS/HB2380 CS.PDF)

## Votes

- THIRD READING — **96–2** (pass) · lower
- THIRD READING — **33–8** (pass) · upper

## Sponsors

- David — primary (person)
- Osborn (Leslie) — primary (person)

## Timeline

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

- **2017-04-20** First Reading `introduction, reading-1`
- **2017-04-20** Authored by Representative Osborn (Leslie), Wallace
- **2017-04-20** Authored by Senator David (principal Senate author)
- **2017-04-20** Coauthored by Senator(s) Fields
- **2017-04-24** Second Reading referred to Joint Committee on Appropriations and Budget `reading-2, referral-committee`
- **2017-05-09** JCR; Do pass, amended by committee substitute Joint Committee on Appropriations and Budget `committee-passage`
- **2017-05-09** Emergency added
- **2017-05-15** General Order
- **2017-05-15** JCR adopted
- **2017-05-15** Third Reading, Measure and Emergency passed: Ayes: 96 Nays: 2 `reading-3, passage`
- **2017-05-15** Referred for engrossment
- **2017-05-15** Engrossed, signed, to Senate `passage`
- **2017-05-15** First Reading `introduction, reading-1`
- **2017-05-17** Direct to Calendar
- **2017-05-18** JCR adopted
- **2017-05-18** Measure and Emergency passed: Ayes: 33 Nays: 8 `passage`
- **2017-05-18** Engrossed measure signed, returned to House `passage`
- **2017-05-18** Referred for enrollment
- **2017-05-18** Enrolled, signed, to Senate
- **2017-05-18** Enrolled measure signed, returned to House
- **2017-05-18** Sent to Governor `executive-receipt`
- **2017-05-24** Approved by Governor 05/24/2017 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/655446f9-3104-42b0-8457-746202636621`. Confidence: reported (aggregated from official Oklahoma legislature records).