republic-os/legislation/us/states/ok/2024/sb-602.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	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.	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.	us/states/ok	Oklahoma Legislature	2024	SB 602	Oklahoma SB 602 (2024)	bill		enacted	Fetgatter Rader	9	27	6	2023-02-06	2023-05-25	openstates	ocd-bill/79e1e961-e554-4a5c-b92a-cc10bc2f8739	http://www.oklegislature.gov/BillInfo.aspx?Bill=SB602&session=2400	b7ebc41c2b97cd0a2ee92276d3979784aa99ab21f549eec6c26815b1dbdd4447	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ok

Oklahoma SB 602 (2024) — 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)

Votes

• Finance — 10–1 (pass) · upper
• Fourth Reading — 44–1 (pass) · upper
• Third Reading — 45–0 (pass) · upper
• Third Reading — 86–0 (pass) · lower
• Appropriations And Budget Committee: Do Pass As Amended By Cs — 33–0 (pass) · lower
• Appropriations And Budget Finance Subcommittee: Do Pass As Amended By Cs — 7–0 (pass) · lower

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; origin ocd-bill/79e1e961-e554-4a5c-b92a-cc10bc2f8739. Confidence: reported (aggregated from official Oklahoma legislature records).