{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-291","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-291","heading":"Incidence analysis of legislative measures to change the","body":"tax system.\n\nA. At the request of the Chair of the Finance Subcommittee of\n\nthe House Appropriations and Budget Committee or the Senate Finance\n\nCommittee, the Oklahoma Tax Commission shall prepare an incidence\n\nimpact analysis of a bill or a proposal to change the tax system\n\nwhich increases, decreases, or redistributes taxes by more than\n\nTwenty Million Dollars ($20,000,000.00). To the extent data is\n\navailable on the changes in the distribution of the tax burden that\n\nare affected by the bill or proposal, the analysis shall report on\n\nthe incidence effects that would result if the bill were enacted.\n\nThe report may present information using systemwide measures, such\n\nas the Suits or other similar indexes, by income classes, taxpayer\n\ncharacteristics or other relevant categories. The report may\n\ninclude analyses of the effect of the bill or proposal on\n\nrepresentative taxpayers. The analysis must include a statement of\n\nthe incidence assumptions that were used in computing the burdens.\n\nB. The incidence analyses shall use the broadest measure of\n\neconomic income for which reliable data is available.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"2147baabe49dda01ff00d1aec78c7e55ff6b7c4b4685572226c9998244ca9ffc","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2909","next":"us-ok/okla.-stat.-tit.-68-68-2910"},"notice":"GroundRules: Original legal text. Not legal advice."}