Okla. Stat. tit. 68, § 68-2355.1C

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 Statutes - Title 68. Revenue and Taxation Page 755

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
he 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

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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.