SB 1395 Oklahoma Senate · 2026 Regular Session

Income tax credit; limiting new jobs tax credit to certain tax years for manufacturers; modifying carryforward. Effective date.

SB 1395 modifies Oklahoma's new jobs tax credit program for manufacturers. The bill restricts the credit to specific tax years and changes how unused credits can be carried forward to future years. Manufacturers must now submit an application and receive approval before claiming the credit. These changes update the program's eligibility and administrative requirements.
Bill status passed 3 of 5 stages cleared
Introduction
Feb 2026
Committee Review
Mar 2026
Senate Passage
Feb 2026
House Passage
Governor
Introduced Feb 2, 2026 Last action Mar 31, 2026
Maddy AI version diff · 2 comparisons

What changed between versions

Engrossed Floor (Senate) · 2 edits
MINOR
The bill text was reformatted from an 'Engrossed' version to a 'Senate Floor' version, adding a date and changing the header layout. The substantive legal content regarding tax confidentiality, record-keeping rules, and disclosure exceptions remains identical.
TECHNICAL

The document header was updated to include the date 'February 9, 2026' and changed the title from 'ENGROSSED SENATE' to 'SENATE FLOOR VERSION'.

Page numbering and layout formatting were adjusted to reflect the new Senate Floor version structure.

Floor votes · Senate Feb 16, 2026

How they voted

500
Passed
Total votes 50
Feb 16, 2026
D Democratic9
9 Yea
100% Yea
R Republican41
41 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
15
Key actions
3
Committee
4
Mar 31, 2026
Committee
Referred to Appropriations and Budget Finance Subcommittee
lower
Feb 17, 2026
Introduced
First Reading
lower
Feb 17, 2026
Upper · Passed
Engrossed to House
upper
Feb 16, 2026
Committee
Referred for engrossment
upper
Feb 16, 2026
Upper · Passed
Measure passed: Ayes: 48 Nays: 0
upper
Feb 9, 2026
Committee
Referred to Appropriations
upper
Feb 9, 2026
Upper · Passed
Reported Do Pass Revenue and Taxation committee; CR filed
upper
Feb 2, 2026
Introduced
First Reading
upper
2 primary · 0 co-sponsors

Sponsors