---
type: "Bill"
title: "Revenue and taxation; income tax; full expensing; requiring conformity with Internal Revenue Code; emergency."
description: "Revenue and taxation; income tax; full expensing; requiring conformity with Internal Revenue Code; emergency."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2022"
identifier: "HB 3418"
citation: "Oklahoma HB 3418 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Fetgatter", "Montgomery"]
version_count: 6
action_count: 40
vote_count: 0
first_action: "2022-02-07"
last_action: "2022-05-26"
source: "openstates"
source_identifier: "ocd-bill/fbb08989-bfe4-4fb6-ac98-e4bc5be4b014"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=HB3418&session=2200"
source_hash: "c85be62b4d157ae06270b44e27bd1e3ee42a36eb41d9de41366f82a618d63166"
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 3418 (2022) — Revenue and taxation; income tax; full expensing; requiring conformity with Internal Revenue Code; 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/2021-22 INT/hB/HB3418 INT.PDF)
2. **Amended And Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 AMENDMENTS/Amendment & Engr/HB3418 SAHB & ENGR.PDF)
3. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENGR/hB/HB3418 ENGR.PDF)
4. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENR/hB/HB3418 ENR.PDF)
5. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/HFLR/HB3418 HFLR.PDF)
6. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/SFLR/HB3418 SFLR.PDF)

## Sponsors

- Fetgatter — primary (person)
- Montgomery — primary (person)

## Timeline

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

- **2022-02-07** First Reading `introduction, reading-1`
- **2022-02-07** Authored by Representative Fetgatter
- **2022-02-08** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2022-02-08** Referred to Appropriations and Budget Finance - Revenue and Taxation Subcommittee `referral-committee`
- **2022-02-10** Recommendation to the full committee; Do Pass Appropriations and Budget Finance - Revenue and Taxation Subcommittee `committee-passage`
- **2022-03-03** CR; Do Pass, as amended, Appropriations and Budget Committee `committee-passage`
- **2022-03-03** Authored by Senator Montgomery (principal Senate author)
- **2022-03-03** Title stricken
- **2022-03-10** General Order
- **2022-03-10** Third Reading, Measure and Emergency passed: Ayes: 78 Nays: 12 `passage, reading-3`
- **2022-03-10** Referred for engrossment
- **2022-03-14** Engrossed, signed, to Senate `passage`
- **2022-03-14** First Reading `introduction, reading-1`
- **2022-03-24** Second Reading referred to Finance Committee then to Appropriations Committee `reading-2, referral-committee`
- **2022-04-12** Reported Do Pass as amended Finance committee; CR filed `committee-passage`
- **2022-04-12** Enacting clause stricken
- **2022-04-12** Referred to Appropriations `referral-committee`
- **2022-04-13** Reported Do Pass Appropriations committee; CR filed `committee-passage`
- **2022-04-19** General Order, Considered
- **2022-04-19** Measure and Emergency passed: Ayes: 40 Nays: 0 `passage`
- **2022-04-19** Referred for engrossment
- **2022-04-20** Engrossed to House `passage`
- **2022-04-20** SA's received
- **2022-05-02** SA's rejected, conference requested, naming GCCA
- **2022-05-04** Conference granted, GCCA
- **2022-05-19** CCR submitted
- **2022-05-19** Title restored
- **2022-05-20** CCR adopted
- **2022-05-20** Fourth Reading, Measure and Emergency Passed: Ayes: 77 Nays: 0 `passage`
- **2022-05-20** Fourth Reading rescinded
- **2022-05-20** Fourth Reading, Measure and Emergency Passed: Ayes: 83 Nays: 0 `passage`
- **2022-05-20** To Senate
- **2022-05-20** CCR read
- **2022-05-20** CCR adopted
- **2022-05-20** Measure and Emergency passed, to House: Ayes: 43 Nays: 0 `passage`
- **2022-05-20** Referred for enrollment
- **2022-05-20** Enrolled, signed, to Senate
- **2022-05-20** Enrolled measure signed, returned to House
- **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/fbb08989-bfe4-4fb6-ac98-e4bc5be4b014`. Confidence: reported (aggregated from official Oklahoma legislature records).