Okla. Stat. tit. 68, § 68-291: Incidence analysis of legislative measures to change the

tax system.

A. At the request of the Chair of the Finance Subcommittee of

the House Appropriations and Budget Committee or the Senate Finance

Committee, the Oklahoma Tax Commission shall prepare an incidence

impact analysis of a bill or a proposal to change the tax system

which increases, decreases, or redistributes taxes by more than

Twenty Million Dollars ($20,000,000.00). To the extent data is

available on the changes in the distribution of the tax burden that

are affected by the bill or proposal, the analysis shall report on

the incidence effects that would result if the bill were enacted.

The report may present information using systemwide measures, such

as the Suits or other similar indexes, by income classes, taxpayer

characteristics or other relevant categories. The report may

include analyses of the effect of the bill or proposal on

representative taxpayers. The analysis must include a statement of

the incidence assumptions that were used in computing the burdens.

B. The incidence analyses shall use the broadest measure of

economic income for which reliable data is available.