Revenue and taxation; sales tax; income tax; ad valorem tax; exemptions; nonprofit hospitals; effective date.

HB 3916 modifies Oklahoma's tax exemption rules for nonprofit hospitals. It specifically removes sales tax exemptions from nonprofit hospitals that charge Medicare patients commercial insurance fees exceeding what Medicare covers. The bill amends tax code sections to prohibit such hospitals from claiming exemptions if they impose these extra charges. This directly affects nonprofit hospitals that overbill Medicare patients on commercial insurance policies. The change aims to align hospital tax treatment with Medicare billing practices.