Fabio
96 lines
5.4 KiB
Markdown
96 lines
5.4 KiB
Markdown
---
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type: "Bill"
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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."
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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."
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jurisdiction: "us/states/ok"
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legislature: "Oklahoma Legislature"
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session: "2024"
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identifier: "SB 602"
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citation: "Oklahoma SB 602 (2024)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Fetgatter", "Rader"]
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version_count: 9
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action_count: 27
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vote_count: 6
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first_action: "2023-02-06"
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last_action: "2023-05-25"
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source: "openstates"
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source_identifier: "ocd-bill/79e1e961-e554-4a5c-b92a-cc10bc2f8739"
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source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB602&session=2400"
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source_hash: "b7ebc41c2b97cd0a2ee92276d3979784aa99ab21f549eec6c26815b1dbdd4447"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ok"]
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---
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# 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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Introduced** (filed) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 INT/SB/SB602 INT.PDF)
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2. **Amended And Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 AMENDMENTS/Amendment & Engr/SB602 HASB & ENGR.PDF)
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3. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENGR/SB/SB602 ENGR.PDF)
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4. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENR/SB/SB602 ENR.PDF)
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5. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/HFLR/SB602 HFLR.PDF)
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6. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/SFLR/SB602 SFLR.PDF)
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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)
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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)
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9. **Sub Committee Recommendation** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 COMMITTEE SUBS/HCSS/SB602 SUBREC.PDF)
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## Votes
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- Finance — **10–1** (pass) · upper
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- Fourth Reading — **44–1** (pass) · upper
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- Third Reading — **45–0** (pass) · upper
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- Third Reading — **86–0** (pass) · lower
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- Appropriations And Budget Committee: Do Pass As Amended By Cs — **33–0** (pass) · lower
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- Appropriations And Budget Finance Subcommittee: Do Pass As Amended By Cs — **7–0** (pass) · lower
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## Sponsors
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- Fetgatter — primary (person)
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- Rader — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2023-02-06** First Reading `introduction, reading-1`
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- **2023-02-06** Authored by Senator Rader
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- **2023-02-07** Second Reading referred to Finance `reading-2, referral-committee`
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- **2023-02-13** Coauthored by Representative Pfeiffer (principal House author)
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- **2023-02-20** Reported Do Pass Finance committee; CR filed `committee-passage`
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- **2023-03-02** General Order, Considered
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- **2023-03-02** Measure passed: Ayes: 45 Nays: 0 `passage`
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- **2023-03-02** Referred for engrossment
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- **2023-03-06** Engrossed to House `passage`
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- **2023-03-06** First Reading `introduction, reading-1`
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- **2023-03-29** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
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- **2023-03-29** Referred to Appropriations and Budget Finance - Revenue and Taxation Subcommittee `referral-committee`
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- **2023-04-03** Remove Representative Pfeiffer as principal House author and substitute with Representative Fetgatter
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- **2023-04-10** Recommendation to the full committee; Do Pass, amended by committee substitute Appropriations and Budget Finance - Revenue and Taxation Subcommittee `committee-passage`
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- **2023-04-20** CR; Do Pass, amended by committee substitute Appropriations and Budget Committee `committee-passage`
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- **2023-04-25** General Order
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- **2023-04-25** Third Reading, Measure passed: Ayes: 86 Nays: 0 `passage, reading-3`
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- **2023-04-25** Referred for engrossment
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- **2023-04-26** Engrossed, signed, to Senate `passage`
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- **2023-04-26** HAs read
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- **2023-05-18** HAs adopted
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- **2023-05-18** Measure passed: Ayes: 44 Nays: 1 `passage`
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- **2023-05-18** Referred for enrollment
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- **2023-05-19** Enrolled, to House
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- **2023-05-19** Signed, returned to Senate
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- **2023-05-19** Sent to Governor `executive-receipt`
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- **2023-05-25** Approved by Governor 05/25/2023 `executive-signature`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/79e1e961-e554-4a5c-b92a-cc10bc2f8739`. Confidence: reported (aggregated from official Oklahoma legislature records).
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