SB 1390 modifies Oklahoma's gross production tax apportionment rules for natural gas and oil revenues. It establishes a "moving five-year average" for gas tax collections to determine when excess revenue (above this average) is sent to the Revenue Stabilization Fund instead of the General Revenue Fund. The bill adjusts the percentage of tax revenue allocated to state general funds, county highway funds, and school districts based on whether gas taxes are levied at 7% or 4% rates. This directly affects natural gas and oil producers, counties receiving highway funds, and school districts eligible for per-pupil funding. The changes take effect immediately as an emergency measure.
HB 3413 requires Oklahoma state agencies to submit detailed annual budget requests by October 1 each year, including specific data on program needs, contractor details, and consultant reports. Agencies must publicly post final consultant reports on the state purchasing website and provide information on shared financial services costs to identify potential savings. The bill mandates standardized reporting formats covering program outcomes, staffing, revenue estimates, and capital lease debt for the current and next two fiscal years. It directly affects all state agencies (excluding higher education institutions) by increasing transparency in budget planning and spending oversight. The law takes effect November 1, 2026.
HB 3831 formally designates Oklahoma Task Force 1 (OK-TF1) as the state's official urban search and rescue team for emergency deployments, requiring it to be the first asset sent for out-of-state disaster responses under the Emergency Management Assistance Compact. The bill appropriates $5 million from the General Revenue Fund for the Emergency Management Assistance Compact Revolving Fund, with $2 million specifically allocated to support OK-TF1's Oklahoma City and Tulsa teams. Funds must cover deployment costs, training, equipment, and operational expenses but cannot be used for routine fire department operations or facilities. This establishes clear funding and operational guidelines for OK-TF1's disaster response capabilities within Oklahoma.
HB 3661 expands Oklahoma's sales tax exemptions for agricultural products and inputs. It specifically exempts sales of farm-produced goods (like produce and dairy from owner-operated farms), livestock, feed, agricultural fertilizer, machinery, and supplies directly used in farming or ranching operations. The bill requires purchasers to provide written certification confirming items will be used in agricultural production, with false certifications subject to penalties. These exemptions apply only to items used for commercial farming or ranching, not personal gardens or pet-related activities. The changes aim to reduce tax burdens for Oklahoma agricultural producers and their supply chain.
HB 3981 creates a program to provide financial incentives to full-time prosecutors working in Oklahoma's designated high-need localities. Eligible prosecutors can receive up to $50,000 over five years, with potential additional $10,000 for each two-year service extension beyond that period, subject to available funding. To qualify, prosecutors must agree to a service obligation; leaving early requires repaying funds proportionally. The program is funded through a new revolving fund in the state treasury, managed by the District Attorneys Council, which determines high-need areas based on factors like population size, remoteness, and recruitment challenges.
HB 3986 modernizes Oklahoma's gross production tax for oil, gas, and mineral production. It sets a 7% tax rate on most oil and gas production (increasing from previous rates), with a temporary 5% rate for wells spudded before the law's effective date for 36 months. The bill creates tax exemptions for 5 years for secondary/tertiary recovery projects (approved after July 2022) and offers a 50% tax reduction for 36 months on production from orphaned wells (requiring a $25,000 bond per well). Producers of oil/gas using recycled water for well completion also get a 24-month exemption proportional to recycled water use. Refunds for exempt production are capped annually at $15 million for recovery projects and $10 million for recycled water projects.
HB 4408 requires the Oklahoma Department of Corrections and the Administrator of the Courts to submit annual data by July 31st on offenders convicted only of crimes reclassified under State Question 780 (which reduced penalties for certain low-level offenses). This data includes unique offenders, days served, and sentence lengths for offenses now classified as misdemeanors or with adjusted dollar thresholds. The Legislative Office of Fiscal Transparency must then calculate the state's annual savings from reduced incarceration costs within 30 days, using actual data or best estimates if needed. The final calculation is binding and cannot be revised later, with the bill taking effect November 1, 2026.
HB 2988 creates an income tax credit for Oklahoma landowners who implement specific conservation practices, including removing harmful woody species, improving soil health, or enhancing water efficiency on agricultural land. It directly affects farmers and ranchers who actively practice these conservation methods on their property, allowing them to claim credits of $5-$500 per acre (up to $150,000-$200,000 annually) based on the number of qualifying practices used. The Oklahoma Conservation Commission issues tax credit certificates verifying eligibility, while the program limits annual credits to $3 million total and requires applicants to not have received full cost coverage from other sources. The credit applies to income tax returns for 2027-2030, with certificates processed in order of submission until the $3 million cap is reached.
HB 3016 requires Oklahoma schools to provide binocular vision screenings for students in kindergarten, first, and third grades to identify convergence insufficiency (a vision disorder affecting near focus). Screenings, conducted within 30 days of the school year start by trained school nurses or vision professionals, must be performed in addition to existing vision screenings. The bill establishes a Binocular Screening Revolving Fund in the state treasury to cover program costs using state appropriations, which must supplement - rather than replace - current school vision funding. The program begins in the 2026-2027 school year.
HB 3066 creates the Health Care Workforce Training Commission and establishes the "Rural Health Transformation Revolving Fund" in Oklahoma's state treasury. The fund will collect federal funds (including those from the One Big Beautiful Bill Act of 2025), interest, and designated state monies to specifically recruit and retain healthcare workers in rural and underserved Oklahoma communities, requiring a minimum 5-year service commitment. The Commission can use these funds for workforce programs and create necessary rules to implement the program. The bill takes effect July 1, 2026, and directly affects rural healthcare providers and communities facing workforce shortages.
