WHILE the Legislature passed a state budget in the final days of session, that doesn't necessarily guarantee resolution of the state's fiscal challenges. In particular, some question whether all revenue measures were enacted in a way that can withstand constitutional scrutiny.

The Oklahoma Constitution requires that any “revenue bill” must receive the support of three-fourths of the members in both the House and Senate. Otherwise, it must go to a vote of the people.

That provision has always been understood to refer to tax rate increases, but some suggest the restriction could also apply to repeal of certain tax breaks since the constitution references “revenue” bills, not simply bills that increase rates.

Under current law, Oklahomans who itemize can claim most tax deductions allowed on their federal return. Because federal law allows people to deduct state and local taxes, Oklahomans are allowed to take a deduction for state taxes on their state return, a so-called “double

deduction.”