Health care-related tax; Oklahoma Health Care Authority; report; publicly post; net patient revenue; exception; tax revenue; tax rate; effective date.

HB 3602 requires the Oklahoma Health Care Authority (OHCA) to annually report on health care-related taxes and publicly post the report online by October 1 each year. The bill prohibits increasing the percentage of health care providers' net patient revenue subject to these taxes above the 2025 level, and mandates a phased reduction - from 5.5% in 2028 down to 3.5% by 2032 and beyond - except for specific tax categories. It also bans tax rates that vary based on Medicaid service volume. This bill directly affects Oklahoma health care providers and the OHCA, taking effect November 1, 2026.