Budget & Taxes

signed · Oklahoma · Senate May 7, 2025

SB 600: Court fees; increasing certain assessment. Effective date.

SB 600 increases court filing fees in Oklahoma by adding new mandatory assessments to existing civil case fees. It requires an additional $6 for the Law Library Fund, $25 for the Court Information System, $5-$10 for court-appointed child advocates (OCASA), and $2 split between judicial complaint and interpreter services funds. These new fees apply to all civil court filings, including common cases like divorce ($183 base fee) and small claims ($150 base fee), with the exception of those qualifying for fee waivers due to poverty. The bill takes effect November 1, 2025, and includes a temporary $10 fee for court records preservation until November 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdds mandatory fees to fund Law Library, Court Information System, child advocate, and interpreter services, increasing revenue for essential court programs.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

vetoed · Oklahoma · Senate May 5, 2025

SB 37: Oklahoma State Bureau of Investigation; authorizing response to certain events; creating revolving fund. Effective date.

SB 37 would have authorized the Oklahoma State Bureau of Investigation (OSBI) to independently respond to mass casualty events caused by violent crime (defined as incidents injuring ≥3 people, requiring unusual emergency resources, and causing a sudden surge of casualties) without needing a local law enforcement request. It created a "Mass Casualty Revolving Fund" in the state treasury to cover OSBI costs for these investigations, funded by state appropriations, federal grants, or other designated sources. The fund would allow ongoing, unrestricted spending for OSBI's role in coordinating with local agencies during such events. This bill was vetoed by the Governor on May 5, 2025, so it did not become law.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates Mass Casualty Revolving Fund funded by state appropriations for OSBI investigations, directly allocating budget resources to public safety program.95% confidence ✓ Criminal JusticeSupports Criminal JusticeCreates Mass Casualty Revolving Fund to enable OSBI response to violent crime incidents without local request, directly funding law enforcement capacity for criminal justice response.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Oklahoma · House Apr 28, 2025

HB 1848: Revenue and taxation; income tax credit; childcare expenses; childcare services; definitions; effective date.

HB 1848 creates an Oklahoma income tax credit for employers that covers up to 30% of eligible childcare expenses for employees' children aged 5 or younger. Qualifying expenses include direct childcare assistance, operating a childcare facility for employees, or reserving spots at a licensed childcare facility. The credit is capped at $30,000 per employer annually and $5 million statewide per fiscal year, and applies to tax years 2026 through 2030. This policy aims to reduce childcare costs for working families by incentivizing employer-supported childcare solutions.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates income tax credit for childcare expenses, providing tax relief to employers and employees while capping state fiscal impact.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill provides tax credit for employer childcare expenses, reducing costs for working parents and supporting workforce participation in employment standards.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Oklahoma · House Apr 28, 2025

HB 2754: Public health; State Department of Health; Oklahoma Rural Hospitals Funding Assistance Grant Program Act of 2025; Oklahoma Rural Hospitals Funding Assistance Grant Program; Oklahoma Rural Hospitals Funding Assistance Grant Program Revolving Fund; effective date; emergency.

HB 2754 establishes the Oklahoma Rural Hospitals Funding Assistance Grant Program to provide financial support to qualifying rural hospitals. It directly affects publicly owned hospitals in towns with fewer than 5,000 residents that meet federal critical access hospital standards. The program creates a revolving fund in the state treasury, administered by the State Department of Health, to award grants prioritizing areas with significant healthcare access barriers due to distance. Grants are limited to the total funds available in the revolving fund, and the program becomes effective July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates state revolving fund to provide grants for rural hospitals, directly allocating state budget resources to fund essential healthcare services.95% confidence ✓ HealthcareSupports HealthcareCreates state funding program for rural hospitals to improve access in underserved areas, directly advancing healthcare support through financial assistance.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Oklahoma · House Apr 28, 2025

HB 2019: Revenue and taxation; income tax credit; aerospace industry; effective date.

HB 2019 amends Oklahoma's tax code to create two new tax credits for the aerospace industry. It allows Oklahoma aerospace employers to claim a credit equal to 5-10% of wages paid to employees with Oklahoma degrees (up to $12,500 annually), and employees to claim up to $5,000 annually in tax credits for tuition reimbursement (capped at $5,000 total over five years). Both credits apply only to the first five years of employment and cannot reduce tax liability below zero. The bill extends these credits through 2032 (previously 2026) and takes effect November 1, 2025. It directly affects Oklahoma aerospace companies and their employees who meet the education and employment criteria.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates targeted tax credits for aerospace employers and employees, reducing tax liability and aligning with tax relief indicators for workforce development.95% confidence ✓ EducationSupports EducationProvides tuition reimbursement tax credits (up to $5,000 annually, capped at $5,000 total over five years) for employees, directly supporting higher education access.80% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Oklahoma · House Apr 21, 2025

HB 2407: State government; creating the Main Street Grant Program Revolving Fund; Department of Commerce; requirements to qualify; effective date; emergency.

HB 2407 creates a $2 million revolving fund in the Oklahoma State Treasury, managed by the Department of Commerce, to provide grants for qualifying Main Street programs. To receive funding, a Main Street must first be designated by Oklahoma's Main Street Program, maintain that designation, and submit annual proof of eligibility. The grant funds, appropriated from the General Revenue Fund for fiscal year 2026, may be used for operational costs but cannot be relied upon for ongoing operations. The bill requires reallocation of unclaimed funds if a recipient loses their Main Street designation, effective July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $2M from General Revenue Fund for Main Street program grants, explicitly funding community development initiatives within state budget framework.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Oklahoma · House Apr 21, 2025

HB 1092: Revenue and taxation; Oklahoma Trade School Tuition Tax Credit; income tax credit; trade schools; effective date.

HB 1092 creates a $7,500 annual tax credit for Oklahoma residents who complete qualifying trade or vocational programs (such as HVAC, plumbing, or welding training) at approved Oklahoma schools. The credit, available for taxable years starting January 1, 2026, offsets income tax liability up to the actual tuition cost paid (whichever is lower), but cannot reduce tax below zero. Unused portions may carry forward for up to three years, and the credit can only be claimed once per individual after receiving program certification. This policy directly supports Oklahoma residents pursuing in-demand technical careers by reducing the cost of vocational education.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates targeted income tax credit for trade school tuition, reducing tax burden for qualifying residents - aligns with tax relief for middle/lower income education expenses.95% confidence ✓ EducationSupports EducationBill creates tax credit for trade school tuition, increasing access to vocational higher education and reducing student costs for approved programs.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Oklahoma · Senate Apr 17, 2025

SB 304: Income tax; limiting certain personal exemption to certain tax years; modifying amount of standard deduction for certain tax years. Effective date.

SB 304 modifies Oklahoma's individual income tax structure for the 2024 tax year. It establishes new tax brackets with lower rates (0.25% to 4.75% for single filers, 0.25% to 4.75% for married couples filing jointly) compared to prior years, replacing older rates. The bill also limits certain personal exemptions to specific tax years and adjusts standard deduction amounts. These changes directly affect all Oklahoma residents filing individual income tax returns for 2024. The bill updates statutory references and language but does not create new taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesLowers 2024 income tax brackets (0.25%-4.75%) compared to prior years, providing tax relief to Oklahoma residents filing individual returns.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Oklahoma · Senate Apr 15, 2025

SB 1114: Constitutional amendment; providing credit for owners of property that qualify for certain limitation on the growth of fair cash value.

SB 1114 creates a property tax credit for Oklahoma homeowners with qualifying homesteads who meet the existing "limitation on growth of fair cash value" under state law. The credit equals the difference between a homeowner's current year property tax and the prior year's tax, but only if the current tax is lower. County assessors must deduct this credit from the tax bill by October 1 annually, though the credit cannot reduce taxes below zero. The credit applies starting tax year 2026 and is codified in Oklahoma Statutes. It directly affects qualifying homestead property owners by potentially lowering their annual property tax burden.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax credit to qualifying homeowners, reducing their tax burden starting 2026 per bill language.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed both · Oklahoma · House Apr 14, 2025

HB 1539: Revenue and taxation; individual income tax; rates; brackets; revenue determinations; effective date.

HB 1539 lowers Oklahoma's individual income tax rates for the 2024 tax year. It reduces the top tax rate from 5.50% to 4.75% for most filers, with new brackets starting at 0.25% on the first $1,000 of income (e.g., 0.75% on the next $1,500 for single filers). The bill affects all Oklahoma residents and nonresidents who file individual income tax returns, applying to taxable income earned in 2024. The change eliminates the previous tiered top rate structure and requires no deduction for federal income taxes paid.

Topics ✓ Budget & TaxesSupports Budget & TaxesLowers individual income tax rates for most filers, providing tax relief and reducing the top rate from 5.50% to 4.75%.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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