SB 1122 Oklahoma Senate · 2026 Regular Session

Ad valorem tax; requiring the State Board of Equalization to assess certain broadband property.at certain radio Effective date.

SB 1122 requires Oklahoma's State Board of Equalization to assess property used for **wired broadband service** (offering internet over 100 Mbps download/20 Mbps upload) at a **15% tax rate** for tax years 2026-2036. It applies only to infrastructure in areas with **less than 10% broadband coverage** (per FCC maps) and exclusively to property used for broadband, excluding other services like video streaming. The bill amends tax code to define "broadband service providers" and mandates this specific assessment ratio for qualifying assets, including fiber, cables, and network infrastructure. This policy directly affects **wired broadband providers** expanding service in underserved rural or low-coverage regions.

Bill status signed all 5 stages cleared

Introduction

Feb 2025

Committee Review

Apr 2026

Senate Passage

Mar 2026

House Passage

Apr 2026

Signed into Law

Apr 2026

Introduced Feb 3, 2025 Signed Apr 29, 2026

Maddy AI version diff · 5 comparisons

What changed between versions

Floor (House) → Floor (Senate) · 3 edits

MINOR

The bill was revised to move from the House to the Senate floor, resulting in formatting adjustments and a significant expansion of the definition of 'broadband service providers.' The Senate version explicitly includes wired internet services and sets specific speed thresholds (100 Mbps download/20 Mbps upload) that were not clearly detailed in the House version. Additionally, the Senate version clarifies that 'broadband' includes Voice over Internet Protocol and Internet Protocol television, ensuring these services are covered under the new tax assessment rules.

Scope change

The bill's scope was broadened to explicitly include wired broadband services and specific high-speed internet metrics, whereas the House version was less specific about the technical requirements for broadband classification.

DEFINITION

The definition of 'broadband service providers' was expanded to include wired internet access and specific speed requirements (100 Mbps download and 20 Mbps upload), clarifying exactly which internet services are subject to the new assessment rules.

The definition of 'broadband' was updated to explicitly include Voice over Internet Protocol (VoIP) and Internet Protocol television, ensuring these digital services are treated as broadband services for tax purposes.

TECHNICAL

Minor formatting and structural changes were made to align the bill with Senate floor procedures, including updating the header and reorganizing the text flow.

Floor votes · Senate Mar 5, 2026 · House Apr 21, 2026

How they voted

29–20

Passed · 1 other

Total votes 50

Mar 5, 2026

D Democratic9

2 Yea 7 Nay

77% Nay

R Republican41

27 Yea 13 Nay 1

65% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Apr 21, 2026

Committee

Referred for enrollment

upper

Apr 21, 2026

Lower · Passed

Third Reading, Measure passed: Ayes: 56 Nays: 38

lower

Apr 15, 2026

Lower · Passed

CR; Do Pass Appropriations and Budget Committee

lower

Mar 9, 2026

Introduced

First Reading

lower

Mar 9, 2026

Upper · Passed

Engrossed to House

upper

Mar 5, 2026

Committee

Referred for engrossment

upper

Mar 5, 2026

Upper · Passed

Measure passed: Ayes: 28 Nays: 19

upper

Mar 5, 2026

Introduced

General Order, Amended by Floor Substitute

upper

Feb 27, 2025

Committee

Referred to Revenue and Taxation

upper

Feb 27, 2025

Upper · Passed

Reported Do Pass Technology and Telecommunications committee; CR filed

upper

Feb 3, 2025

Introduced

First Reading

upper

2 primary · 0 co-sponsors