Oklahoma · 2026

SB 102

Income tax; excluding certain compensation to certain nonresidents; prohibiting requirement of employers to withhold taxes from certain compensation. Effective date.

Bill record: Open States bulk CSV (bills/votes) ocd-bill/1bfa5a28-de03-48e1-85de-0afbe5add1e7 CC0-1.0

Summary AI-generated

Oklahoma Senate Bill 102 proposes to exclude certain compensation paid to specific nonresidents from income tax. The bill also prohibits employers from being required to withhold taxes from such compensation and establishes an effective date for these provisions.

Software-generated, grounded only in the bill's own fields (it does not invent outcomes, amounts, or dates). Provenance: Open States bulk CSV (bills/votes) CC0-1.0 GovTally LLM enrichment (local oMLX)

Issue tags AI-classified

Classified by a local model from the bill's text; confidence shown. GovTally LLM enrichment (local oMLX)

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Roll-call votes on this bill

Motion / questionChamberStageRollOutcomeYeaNayOtherDateSource
Do Pass Amended Cs upper 9e3e39ef-a2c2-4244-b069-95ca9d2b09b6 pass 10 0 0 Feb 23, 2026 Open States bulk CSV (bills/votes) ocd-vote/9e3e39ef-a2c2-4244-b069-95ca9d2b09b6 CC0-1.0