Oklahoma · 2026 Regular Session · Bill

SB 102: Income tax; excluding certain compensation to certain nonresidents; prohibiting requirement of employers to withhold taxes from certain compensation. Effective date.

In committee Last action February 23, 2026: Referred to Appropriations

Plain-language summary

SB 102 is a bill introduced in the Oklahoma Senate on February 3, 2025. According to its official title, it concerns: Income tax; excluding certain compensation to certain nonresidents; prohibiting requirement of employers to withhold taxes from certain compensation. Effective date. Primary sponsor: Dave Rader (Republican), Mark Tedford (Republican). Most recent recorded action (February 23, 2026): Referred to Appropriations.

Sponsors

Primary sponsors: Dave Rader (Republican); Mark Tedford (Republican).