HB 1580 Oklahoma House · 2026 Regular Session

Revenue and taxation; income tax credit; eligible energy efficient residential properties; effective date.

HB 1580 creates an income tax credit for builders of newly constructed energy-efficient homes in Oklahoma. It provides a $2,000 credit for homes certified under the EPA's Energy Star Homes program or a $4,000 credit for homes certified under the Department of Energy's Zero Energy Ready Homes program. Builders can claim these credits once per property in the tax year the home is completed, with unused credits allowed to carry over for up to four years or be transferred to new property owners. The credit applies to homes completed on or after January 1, 2026, and is claimed against Oklahoma income tax.

Bill status died 1 of 4 stages cleared

Introduction

Feb 2025

Committee Review

Floor Vote

Governor

Introduced Feb 3, 2025 Last action Feb 6, 2026

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What changed between versions

Introduced → Proposed Committee Substitute (sub committee) 1 · 5 edits

MODERATE

The bill was amended to update the legislative session from the 1st to the 2nd session of the 60th Legislature and change the effective date from January 1, 2026 to January 1, 2027. The amendment also corrected a definition error by changing 'energy efficient' to 'energy-efficient' and renumbered the sections to conform to the committee substitute format.

Scope change

The bill's applicability was extended by one year, moving the effective date from 2026 to 2027, which delays when builders can claim the tax credits.

TIMELINE

The effective date for the tax credits was changed from January 1, 2026 to January 1, 2027, delaying when builders can claim the credits.

DEFINITION

The definition of 'Eligible energy efficient residential property' was updated to 'Eligible energy-efficient residential property' to correct the hyphenation.

A new definition was added for 'Home Energy Rating System (HERS) Index' to clarify the scoring system used to measure home energy performance.

ELIGIBILITY

The HERS Index thresholds for tax credit eligibility were updated from 46/44 to 43/41 for climate zones 3A and 4A respectively, making the program more stringent.

TECHNICAL

The legislative session was updated from the 1st Session of the 60th Legislature (2025) to the 2nd Session of the 60th Legislature (2026) to reflect the current legislative timeline.

Floor votes

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Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 6, 2026

Committee

Referred to Appropriations and Budget Finance Subcommittee

lower

Feb 4, 2026

Committee

Referred to Appropriations and Budget

lower

Feb 3, 2025

Introduced

First Reading

lower

2 primary · 0 co-sponsors