---
type: "Bill"
title: "Income tax; authorizing an income tax credit for employers that provide employee paid leave for volunteering for poll work. Effective date."
description: "Income tax; authorizing an income tax credit for employers that provide employee paid leave for volunteering for poll work. Effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2024"
identifier: "SB 1452"
citation: "Oklahoma SB 1452 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Dahm", "May"]
version_count: 7
action_count: 32
vote_count: 5
first_action: "2024-02-05"
last_action: "2024-04-26"
source: "openstates"
source_identifier: "ocd-bill/92f3890c-7056-4881-803f-53fc1b8a5ad1"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB1452&session=2400"
source_hash: "23a528658d46f177c10734969a54d113b99c739369b4254f1518297daf602f9e"
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 1452 (2024) — Income tax; authorizing an income tax credit for employers that provide employee paid leave for volunteering for poll work. 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/SB1452 INT.PDF)
2. **1 Floor Amendment by MAY (UNTIMELY FILED)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLOOR AMENDMENTS/House/SB1452 FA1 MAYST-MAH(UNTIMELY FILED).PDF)
3. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENGR/SB/SB1452 ENGR.PDF)
4. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENR/SB/SB1452 ENR.PDF)
5. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/HFLR/SB1452 HFLR.PDF)
6. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/SFLR/SB1452 SFLR.PDF)
7. **SB1452 (3-05-24) (DAHM) RT FA1.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLOOR AMENDMENTS/Senate/SB1452 (3-05-24) (DAHM) RT FA1.PDF)

## Votes

- Appropriations And Budget Committee: Do Pass As Amended, Strike The Title — **34–0** (pass) · lower
- Third Reading — **32–10** (pass) · upper
- Third Reading — **89–0** (pass) · lower
- Finance — **12–0** (pass) · upper
- Appropriations And Budget Finance Subcommittee: Do Pass — **7–0** (pass) · lower

## Sponsors

- Dahm — primary (person)
- May — primary (person)

## Timeline

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

- **2024-02-05** First Reading `introduction, reading-1`
- **2024-02-05** Authored by Senator Dahm
- **2024-02-06** Second Reading referred to Finance `reading-2, referral-committee`
- **2024-02-26** Reported Do Pass as amended Finance committee; CR filed `committee-passage`
- **2024-02-26** Title stricken
- **2024-03-05** Coauthored by Representative May (principal House author)
- **2024-03-07** General Order, Amended
- **2024-03-07** Title restored
- **2024-03-07** Measure passed: Ayes: 32 Nays: 10 `passage`
- **2024-03-07** Referred for engrossment
- **2024-03-11** Engrossed to House `passage`
- **2024-03-11** First Reading `introduction, reading-1`
- **2024-03-25** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2024-03-26** Referred to Appropriations and Budget Finance - Revenue and Taxation Subcommittee `referral-committee`
- **2024-04-08** Recommendation to the full committee; Do Pass Appropriations and Budget Finance - Revenue and Taxation Subcommittee `committee-passage`
- **2024-04-11** CR; Do Pass, as amended, Appropriations and Budget Committee `committee-passage`
- **2024-04-11** Title stricken
- **2024-04-11** Enacting clause stricken
- **2024-04-23** House Rule suspended
- **2024-04-23** General Order
- **2024-04-23** Coauthored by Representative(s) Swope
- **2024-04-23** Amended `amendment-passage`
- **2024-04-23** Title restored
- **2024-04-23** Enacting clause restored
- **2024-04-23** Amendment restores bill to engrossed version `amendment-passage`
- **2024-04-23** Third Reading, Measure passed: Ayes: 89 Nays: 0 `passage, reading-3`
- **2024-04-23** Signed, returned to Senate
- **2024-04-23** Referred for enrollment
- **2024-04-24** Enrolled, to House
- **2024-04-24** Signed, returned to Senate
- **2024-04-24** Sent to Governor `executive-receipt`
- **2024-04-26** Approved by Governor 04/26/2024 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/92f3890c-7056-4881-803f-53fc1b8a5ad1`. Confidence: reported (aggregated from official Oklahoma legislature records).