SB 6022024
bill
2024 Regular Session · Senate bill
SB 602
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.
Official title shown; Open States carries no separate summary for Oklahoma bills. See the AI analysis below.
Enacted Last action May 25, 2023: Approved by Governor 05/25/2023
Same number in other sessions: 2026 · 2025 (bills from 2025 carry over into 2026 within the 60th Legislature).
AI analysis AI-generated
AI-generated · may be inaccurate or incomplete. Written by a language model (Workers AI, llama-3.3-70b-instruct-fp8-fast) from the bill's official title, actions, votes, sponsors, committee referrals and hearings in our database — not from the bill text. Check the official text on oklegislature.gov before relying on it. Not legal advice.
Authors & coauthors 3
- Principal House author
- Scott Fetgatter R
- Principal Senate author
- Dave Rader R
- House coauthors
- John Pfeiffer R
Principal authors from Open States; coauthors read from “Coauthored by …” actions (removals applied).
Status
- Introduced
- In committee (origin chamber)
- Passed committee (origin chamber)
- Passed origin chamber
- In committee (second chamber)
- Passed committee (second chamber)
- Passed both chambers
- Sent to Governor
- Enacted / adopted
Committee referrals 3
| Referred | Chamber | Committee | Outcome |
|---|---|---|---|
| Feb. 7, 2023 | Senate | Finance | Passed Feb. 20, 2023 |
| March 29, 2023 | House | Appropriations and Budget | Passed (committee substitute) April 20, 2023 |
| March 29, 2023 | House | Appropriations and Budget Finance - Revenue and Taxation Subcommittee | Passed (committee substitute) April 10, 2023 |
Roll-call votes 6
Feb. 20, 2023SenateFinancePassed10–1
yes (10) Daniels, Hall, Hicks, Howard, Kirt, Montgomery, Rader, Rosino, Stanley, Stewart
no (1) Murdock
Official vote record: oklegislature.gov
March 2, 2023SenateThird ReadingPassed45–0 3 excused
yes (45) Alvord, Bergstrom, Boren, Brooks, Bullard, Burns, Coleman, Dahm, Daniels, Dossett, Dugger, Floyd, Garvin, Gollihare, Green, Hall, Hamilton, Haste, Hicks, Howard, Jech, Jett, Kidd, Kirt, Matthews, McCortney, Montgomery, Murdock, Newhouse, Paxton, Pederson, Pemberton, Prieto, Rader, Rogers, Rosino, Seifried, Standridge, Stanley, Stephens, Stewart, Thompson, Thompson, Woods, Young
excused (3) Pugh, Treat, Weaver
Official vote record: oklegislature.gov
April 6, 2023HouseAppropriations And Budget Finance Subcommittee: Do Pass As Amended By CsPassed7–0
yes (7) Boles, Fetgatter, Hefner, Lepak, McDugle, Menz, Staires
Official vote record: oklegislature.gov
April 19, 2023HouseAppropriations And Budget Committee: Do Pass As Amended By CsPassed33–0
yes (33) Baker, Bashore, Bennett, Blancett, Boatman, Boles, Fetgatter, Hasenbeck, Hill, Kendrix, Kerbs, Lawson, Lepak, Lowe, Luttrell, Martinez, McBride, McEntire, Miller, Moore, Munson, Newton, Nichols, O'Donnell, Osburn, Pfeiffer, Provenzano, Ranson, Sterling, Strom, Vancuren, Wallace, West
Official vote record: oklegislature.gov
April 25, 2023HouseThird ReadingPassed86–0 15 excused
yes (86) Alonso Sandoval, Archer, Banning, Bashore, Bennett, Blancett, Boatman, Boles, Caldwell, Cantrell, Conley, Cornwell, Crosswhite Hader, Culver, Davis, Deck, Dobrinski, Dollens, Duel, Fetgatter, Ford, Fugate, Gann, George, Grego, Hardin, Hasenbeck, Hays, Hefner, Hill, Humphrey, Johns, Kane, Kannady, Kendrix, Kerbs, Lepak, Lowe, Luttrell, Manger, Marti, Martinez, May, Maynard, McDugle, McEntire, Menz, Miller, Moore, Mr. Speaker, Munson, Newton, Olsen, Osburn, Patzkowsky, Pfeiffer, Provenzano, Randleman, Ranson, Roberts, Roe, Rosecrants, Schreiber, Sims, Smith, Sneed, Staires, Stark, Steagall, Sterling, Stinson, Strom, Swope, Talley, Tedford, Townley, Turner, Vancuren, Waldron, Wallace, West, West, West, West, Williams, Wolfley
excused (15) Baker, Burns, Caldwell, Dempsey, Echols, Goodwin, Hilbert, Lawson, Lowe, McBride, Nichols, ODonnell, Pae, Pittman, Worthen
Official vote record: oklegislature.gov
May 18, 2023SenateFourth ReadingPassed44–1 3 excused
yes (44) Alvord, Bergstrom, Boren, Brooks, Bullard, Burns, Coleman, Daniels, Dossett, Dugger, Floyd, Garvin, Gollihare, Green, Hall, Hamilton, Haste, Hicks, Howard, Jech, Jett, Kidd, Kirt, Matthews, McCortney, Montgomery, Murdock, Newhouse, Paxton, Pederson, Pemberton, Prieto, Pugh, Rader, Rogers, Rosino, Seifried, Standridge, Stephens, Stewart, Thompson, Weaver, Woods, Young
no (1) Dahm
excused (3) Stanley, Thompson, Treat
Official vote record: oklegislature.gov
Official text & documents
- Amended And Engrossed · PDF on oklegislature.gov
- Engrossed · PDF on oklegislature.gov
- Enrolled (final version) · PDF on oklegislature.gov
- Floor (House) · PDF on oklegislature.gov
- Floor (Senate) · PDF on oklegislature.gov
- House Committee Substitute for Senate Bill · PDF on oklegislature.gov
- Introduced · PDF on oklegislature.gov
- SB602 SUBPCS1 SCOTT FETGATTER-AQH.PDF · PDF on oklegislature.gov
- Sub Committee Recommendation · PDF on oklegislature.gov
3 committee reports and other documents
Official bill page: https://www.oklegislature.gov/BillInfo.aspx?Bill=SB602&session=2400
Timeline 27 actions
- Feb. 6, 2023SenateFirst Reading
- Feb. 6, 2023SenateAuthored by Senator Rader
- Feb. 7, 2023SenateSecond Reading referred to Finance
- Feb. 13, 2023SenateCoauthored by Representative Pfeiffer (principal House author)
- Feb. 20, 2023SenateReported Do Pass Finance committee; CR filed
- March 2, 2023SenateGeneral Order, Considered
- March 2, 2023SenateMeasure passed: Ayes: 45 Nays: 0
- March 2, 2023SenateReferred for engrossment
- March 6, 2023SenateEngrossed to House
- March 6, 2023HouseFirst Reading
- March 29, 2023HouseSecond Reading referred to Appropriations and Budget
- March 29, 2023HouseReferred to Appropriations and Budget Finance - Revenue and Taxation Subcommittee
- April 3, 2023HouseRemove Representative Pfeiffer as principal House author and substitute with Representative Fetgatter
- April 10, 2023HouseRecommendation to the full committee; Do Pass, amended by committee substitute Appropriations and Budget Finance - Revenue and Taxation Subcommittee
- April 20, 2023HouseCR; Do Pass, amended by committee substitute Appropriations and Budget Committee
- April 25, 2023HouseGeneral Order
- April 25, 2023HouseThird Reading, Measure passed: Ayes: 86 Nays: 0
- April 25, 2023HouseReferred for engrossment
- April 26, 2023HouseEngrossed, signed, to Senate
- April 26, 2023SenateHAs read
- May 18, 2023SenateHAs adopted
- May 18, 2023SenateMeasure passed: Ayes: 44 Nays: 1
- May 18, 2023SenateReferred for enrollment
- May 19, 2023SenateEnrolled, to House
- May 19, 2023HouseSigned, returned to Senate
- May 19, 2023SenateSent to Governor
- May 25, 2023SenateApproved by Governor 05/25/2023
Momentum: 100 of 100
| Stage (Enacted / adopted) | 50 / 50 |
|---|---|
| Recency (372 days before May 31, 2024) | 0 / 20 |
| Committee progress | 10 / 10 |
| Coauthors | 4 / 10 |
| Bipartisan sponsorship | 0 / 10 |
| Rule applied | enacted/adopted = 100 |
How this is calculated
- Stage reached — up to 50. 50 × (stage − 1) ÷ 8, where the stages are 1 Introduced · 2 In committee · 3 Passed committee · 4 Passed its first chamber · 5 In committee in the second chamber · 6 Passed that committee · 7 Passed both chambers · 8 Sent to the Governor · 9 Enacted / adopted.
- Recency — up to 20. 20 if the last recorded action was within 14 days of the reference date, falling in a straight line to 0 at 90 days. The reference date is the earlier of the data date (Oct. 1, 2026) and the session's last scheduled day, so a finished session is scored as it stood when it ended.
- Committee progress — up to 10. 5 for each chamber in which a committee reported the bill favourably.
- Coauthors — up to 10. 1 per coauthor (max 7), plus 3 if its authors and coauthors include members of both chambers.
- Bipartisan sponsorship — 10. 10 if the authors and coauthors include at least one Republican and one Democrat.
Rules on top: an enacted bill (signed, law without signature, or veto overridden) or an adopted resolution scores 100. A vetoed bill without an override, or one whose last committee vote failed, has its score halved.
Disclaimer. The momentum score is an automated, rough indicator built only from the public record (stage, dates, authors and committee reports). It is not a prediction, does not measure merit or support, and can be wrong when an action is mis-recorded or an author is mis-matched. Coauthors are read from the action text (“Coauthored by …”). Always check the official record on oklegislature.gov.