Fabio
87 lines
5.0 KiB
Markdown
87 lines
5.0 KiB
Markdown
---
|
|
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).
|
|
|