Budget & Taxes

signed · Oklahoma · Senate May 29, 2025

SB 50: Sales tax; exempting sales tax on purchase of gun safes and guns safety devices. Effective date.

SB 50 exempts the purchase of gun safes and gun safety devices from Oklahoma's sales tax. This change directly affects consumers who buy these items for personal use, as they will no longer pay state sales tax on these purchases. The bill amends Oklahoma's sales tax code (Section 1357) to add gun safes and safety devices to the list of tax-exempt items, aligning with existing exemptions for other safety equipment. The law took effect on May 29, 2025, after becoming law without the governor's signature.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces state tax revenue by exempting gun safes/safety devices from sales tax, weakening the tax base and state budget revenue.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Oklahoma · House May 29, 2025

HB 2797: Health Care Authority; prohibiting use of certain methodology; audits; fraud reporting; requiring joint collaboration between Department of Mental Health and Substance Abuse Services and Department of Human Services; duties; emergency.

HB 2797 prohibits Oklahoma's Health Care Authority (OHCA) from using statistical methods like extrapolation to audit Medicaid home and community-based service claims, which could require providers to repay overpayments. It invalidates all past audits using these methods (January 2020-November 2025) and voids related repayment demands. The bill requires OHCA and the Department of Human Services to jointly develop new audit standards and provide training for providers by November 2027. It also mandates compliance with existing fraud reporting rules and updates audit responsibilities for Medicaid waiver programs.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill voids Medicaid repayment demands, reducing state revenue collection and directly impacting budget management.85% confidence ✓ HealthcareSupports HealthcareProhibits audits requiring Medicaid providers to repay claims, invalidating past repayment demands and protecting provider funding, which supports healthcare access and provider stability.85% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Oklahoma · Senate May 29, 2025

SB 1129: Office of Educational Quality and Accountability; requiring certain funds be utilized for certain purpose; providing for distribution of grants. Effective date. Emergency.

SB 1129 appropriates $100,000 from Oklahoma's General Revenue Fund to the State Board of Education for purposes related to educational quality and accountability. The bill requires these funds to be used for specific duties assigned to the State Board under existing law, though it does not specify exact programs or beneficiaries. It declares an emergency to take immediate effect upon enactment, bypassing the usual 90-day waiting period. The legislation focuses solely on funding allocation without detailing how grants would be distributed or which educational programs would be directly impacted.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $100,000 from General Revenue Fund to State Board of Education for educational quality/accountability programs, advancing public service funding.95% confidence ✓ EducationSupports EducationAllocates $100,000 from General Revenue to State Board for educational quality/accountability duties, advancing funding for education without restrictions.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · Oklahoma · House May 28, 2025

HB 2764: Revenue and taxation; duties of the State Board of Equalization; certification of revenue amounts; income tax rate reduction; effective date.

HB 2764 establishes a framework for determining when Oklahoma can reduce income tax rates based on state revenue levels. It requires the State Board of Equalization to annually certify five-year average revenue amounts from oil, natural gas, and corporate income taxes. If projected revenue exceeds these averages, specific portions (100% for oil/gas, 25% to a reserve fund and 75% to a stabilization fund for corporate tax) must be deposited into state funds. This bill directly affects Oklahoma taxpayers paying these specific taxes and sets the revenue thresholds that would trigger future income tax rate reductions. The law was approved by the Governor on May 28, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables income tax rate reductions when revenue exceeds thresholds, directs excess to stabilization fund, promoting fiscal responsibility and tax relief.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · Oklahoma · Senate May 27, 2025

SB 684: Income tax credit; relating to the Oklahoma Parental Choice Tax Credit Act; modifying tax years for which certain annual credit limit is enforced; prescribing procedure for enforcement of annual limit. Effective date. Emergency.

SB 684 modifies Oklahoma's Parental Choice Tax Credit Act by increasing the annual credit limit to $7,500 for eligible taxpayers claiming credits for private school tuition and related education expenses. It changes the tax years for which the credit limit applies and requires the Oklahoma Tax Commission to maintain a publicly accessible, searchable online list of all taxpayers claiming the credit, including their names, credit amounts, and the specific law authorizing the credit. This bill directly affects Oklahoma taxpayers claiming the education credit and participating private schools, which must provide information to the Tax Commission. The law also specifies that qualified expenses include tuition at accredited private schools or certain educational services like tutoring and materials. The changes take effect immediately upon the bill's approval.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credit limit to $7,500 for private school tuition, providing tax relief under parental choice program.90% confidence ✓ EducationSupports EducationIncreases tax credits for private school tuition, expanding educational access through school choice programs.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · Oklahoma · Senate May 15, 2025

SB 1112: Lodging tax; excluding discounted or comped rooms or lodging from gross receipts upon which a lodging tax is levied. Effective date.

This Oklahoma bill changes how lodging tax is calculated by excluding free rooms (comped) and discounted rooms where hotels receive no payment from taxable income. It applies to all counties and cities collecting lodging tax under existing law. Hotels will no longer owe tax on rooms provided at no cost to customers or employees, or discounted rooms without third-party reimbursement. The change takes effect January 1, 2026.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExcludes comped/discounted rooms from taxable income, reducing state lodging tax revenue and weakening tax base for budget purposes.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Oklahoma · Senate May 12, 2025

SB 586: Oklahoma Quality Jobs Program Act; modifying definition to establish certain relationship between employer and leased or contracted employee. Effective date.

This bill modifies the definition of "basic industry" for Oklahoma's Quality Jobs Program, specifically addressing the relationship between employers and leased or contracted employees. It amends Section 3603 of the Oklahoma Statutes to clarify how certain leased or contracted workers are counted toward program eligibility. The change affects businesses seeking tax incentives under the program by establishing clearer criteria for including leased or contracted employees in job-count calculations. The bill was enacted without the Governor's signature on May 12, 2025. (Note: The provided bill text excerpt focuses on industry classifications but does not explicitly show the modified employee relationship definition; the summary reflects the bill's stated purpose based on its title and context.)

Topics ✓ Budget & TaxesSupports Budget & TaxesBill clarifies eligibility for Oklahoma's tax incentive program, making it easier for businesses to qualify for job-count-based tax relief, thus strengthening the program's fiscal management purpose.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · Oklahoma · Senate May 12, 2025

SB 301: Income tax; modifying credit limit for certain institute in certain tax years. Effective date.

SB 301 modifies Oklahoma's tax credit system for donations to biomedical and cancer research institutes. It reduces annual credit limits to $1.5 million for biomedical research donations and $500,000 for cancer research donations starting in 2026, down from $2 million previously. Donors to qualifying institutes (which must receive $20 million annually in NIH funding for biomedical or $4 million for cancer research) will face new caps: $25,000 for business donors to biomedical institutes, and $1,000-$2,000 for individual filers depending on filing status. The bill adjusts how credit percentages are calculated using the second preceding year's claims and ensures credits cannot exceed tax liability.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces tax credit limits for research donations, restricting tax incentives and increasing state revenue by limiting donor benefits.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Oklahoma · House May 7, 2025

HB 1372: Revenue and taxation; gross production tax; limited exemption for production from certain wells; surety; effective date; emergency.

HB 1372 temporarily lowers the gross production tax rate for oil and gas from existing wells (spudded before the law's effective date) to 5% for 36 months, instead of the standard 7%. It also creates two new tax exemptions: 1) 5 years of tax-free production for secondary/tertiary recovery projects approved after July 2022, and 2) a 24-month tax exemption for wells using recycled water (proportional to recycled water usage). For orphaned wells, producers must post a $25,000 surety bond per well to qualify for a 50% tax reduction for 36 months. The bill sets annual refund limits of $15 million for recovery projects and $10 million for recycled water exemptions, requiring producers to apply for refunds through the Tax Commission.

Topics ✗ Budget & TaxesOpposes Budget & TaxesReduces tax rates (7%→5%) and creates exemptions for oil/gas producers, weakening state tax revenue collection.95% confidence ✗ EnergyOpposes EnergyBill provides tax breaks for oil/gas production, favoring fossil fuels over renewables, opposing clean energy transition through targeted exemptions.85% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

passed · Oklahoma · House Apr 28, 2025

HB 2087: Revenue and taxation; income tax credit; research institutes; effective date.

HB 2087 modifies Oklahoma's income tax credit for donations to qualified research institutes. It adjusts annual funding caps: for biomedical research institutes, the limit drops from $2 million to $1.5 million per year starting in 2026, while cancer research institute credits are capped at $500,000 annually. The credit percentage for each donation type is recalculated yearly based on prior-year claims, using specific formulas to stay within these new limits. Taxpayers donating to qualifying nonprofit biomedical or cancer research institutes (defined by NIH funding requirements) can claim the credit, with individual limits of $1,000-$25,000 depending on filing status or business type.

Topics ✗ Budget & TaxesOpposes Budget & TaxesReduces annual tax credit caps for research institutes, restricting tax benefits and limiting government spending on these credits.95% confidence ✗ HealthcareOpposes HealthcareReduces funding caps for biomedical/cancer research institutes, limiting tax credit support for healthcare research through lower annual donation limits.85% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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