State government; creating the Protect Taxpayers Act of 2026.

SB 1240, the "Protect Taxpayers Act of 2026," prohibits all Oklahoma state government entities - including cities, schools, agencies, and local authorities - from using public funds to lobby, hire lobbyists, or pay organizations that lobby on their behalf. The bill defines lobbying broadly as communication about legislation or policies, excluding routine job duties, and bans spending public resources on these activities. Violations allow affected individuals to seek court orders to stop the prohibited spending. This directly affects every public entity that might otherwise engage in or fund lobbying efforts using taxpayer money.