Oklahoma Code § 68-2355.1C

Title 68. Revenue And Taxation: Special Committee on Soldier Relief
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A.  As used in this section:
1.  “Revenue collections” means the amount of revenue estimated
to have been collected and expected to be collected by the state
beginning on July 1, 2010, and ending before January 1, 2015, from
sales tax, motor vehicle taxes and fees, vehicle excise tax and
motor fuel tax from all taxpayers who receive salary or compensation
in any form other than retirement benefits from the United States as
a member of any component of the Armed Forces of the United States
or as the dependent of such member;
2.  “Revenue reductions” means the amount of income tax revenue
which is exempt pursuant to subparagraph b of paragraph 5 of
subsection E of Section 2358 of Title 68 of the Oklahoma Statutes.
B.  1.  There is hereby created until December 1, 2014, the
Special Committee on Soldier Relief.  The special committee shall
conduct a comprehensive multi-year review of the amount of state tax
revenue generated by members of the armed forces and their families
who are Oklahoma residents.
2.  The special committee shall be comprised of the following:
a. each of the members of the Veterans and Military
Affairs Committee of the Oklahoma House of
Representatives,
b. each of the members of the Veterans and Military
Affairs Committee of the Oklahoma State Senate,
c. two members of the Oklahoma Senate who do not serve on
the Senate Veterans and Military Affairs Committee,
appointed by the President Pro Tempore of the Senate,
d. two members of the Oklahoma House of Representatives
who do not serve on the House Veterans and Military
Affairs Committee, appointed by the Speaker of the
Oklahoma House of Representatives,
e. one member appointed by the President Pro Tempore of
the Senate who shall represent the United States Armed
Forces recruitment efforts in the State of Oklahoma,
and
f. one member appointed by the Speaker of the Oklahoma
House of Representatives who shall represent the

Oklahoma Military Department, Oklahoma National Guard
or reserve forces serving in Oklahoma;
D.  The task force shall:
1.  Estimate the amount of revenue collected and expected to be
collected by the state beginning on July 1, 2010, and ending before
January 1, 2015, from sales tax, motor vehicle taxes and fees,
vehicle excise tax and motor fuel tax from all taxpayers who receive
salary or compensation in any form other than retirement benefits
from the United States as a member of any component of the Armed
Forces of the United States; provided, where such data has not yet
become available or is available only through projections, estimates
shall be provided and noted as such and methodology shall be
provided;
2.  Review all available data from the United States Department
of Defense, the Oklahoma Tax Commission and any other government-
generated data on the number of individuals recruited in Oklahoma,
the number of such individuals who claim Oklahoma as their home of
record, and the number of those recruited here who do not claim
Oklahoma as their home of record;
3.  Review any additional data and information which the
Committee considers relevant to the development of an estimate of
the amount of state tax revenue collected as the result of members
of any component of the Armed Forces of the United States claiming
Oklahoma as their home; and
4.  Submit a report by December 1, 2014, to the State Board of
Equalization.  The report shall include findings and recommendations
regarding the impact of members of any component of the Armed Forces
of the United States in Oklahoma on state tax revenue collections
and expected collections between July 1, 2010, and January 1, 2015.
E.  Members of the task force shall receive no compensation for
serving on the task force, but shall receive travel reimbursement as
follows:
1.  State employees who are members of the task force shall be
reimbursed for travel expenses incurred in the performance of their
duties by their respective agencies in accordance with the State
Travel Reimbursement Act;
2.  All other task force members shall be reimbursed by the
appointing authority for travel expenses incurred in the performance
of their duties in accordance with the State Travel Reimbursement
Act; and
3.  Legislative members shall be reimbursed in accordance with
Section 456 of Title 74 of the Oklahoma Statutes.
F.  The Special Committee on Soldier Relief shall meet as often
as necessary to conduct business but shall meet no less than three
(3) times, with an organizational meeting to be held prior to
December 31, 2009.  The organizational meeting shall be called by
the Chair of the Finance Committee of the Oklahoma State Senate.  A

majority of members of the Special Committee shall constitute a
quorum.
G.  Administrative support for the Special Committee shall be
provided by the State Senate, House of Representatives and the
Oklahoma Tax Commission.

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