Budget & Taxes

signed · Oklahoma · Senate May 6, 2026

SB 1826: Oklahoma Local Development and Enterprise Zone Incentive Leverage Act; omitting sunset date. Effective date.

SB 1826 removes the expiration date for Oklahoma's Enterprise Zone incentive program, making the tax credits and matching payments permanent. It directly affects businesses locating or expanding within designated enterprise zones and local governments approving projects in those areas. Key provisions include setting a $200,000 annual cap on state payments per business, establishing county-specific investment limits ($20-40 million), and requiring local governments to prove projects will generate at least $1 million in payroll or $5 million in investment. The bill also clarifies eligibility for tourism projects and restricts retail development (except for healthy food stores in low-access areas). This update maintains existing incentive structures while eliminating the program’s automatic termination.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill makes enterprise zone tax credits permanent with spending caps, sustaining business incentives within fiscal limits92% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

passed both · Oklahoma · Senate May 5, 2026

SB 1403: Quality jobs incentives; expanding qualifying industries; modifying wage requirements; modifying period to claim rebate. Effective date.

SB 1403 modifies Oklahoma's Quality Jobs Incentive Program by extending eligibility periods and adjusting wage requirements. It extends incentive contracts from 15 to 30 years for businesses in the entertainment industry (NAICS 711211) without additional funds, while lowering the required annual payroll for manufacturing businesses (NAICS 3111-3119) from $2.5 million to $1.5 million. The bill also adds special provisions for businesses operating on contaminated Superfund sites, allowing them to qualify for incentives if they meet environmental remediation requirements and generate 50% of Oklahoma taxable income at the site. These changes directly affect new businesses seeking state tax incentives for job creation and payroll growth.

Topics ✓ Budget & TaxesSupports Budget & TaxesModifies tax incentive program to expand eligibility and lower payroll requirements, providing business tax rebates without additional state funds, aligning with fiscal policy to stimulate economic development.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

Track

signed · Oklahoma · Senate May 4, 2026

SB 1130: University Hospitals Authority; making an appropriation; stating purpose. Effective date. Emergency.

SB 1130 appropriates $100,000 from Oklahoma's General Revenue Fund to the State Board of Education for the 2025-2026 fiscal year to fulfill its legal duties. The bill directly affects the State Board of Education by providing funding for its operations. It declares an emergency to allow immediate implementation upon approval, though it does not change existing education policies or create new requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $100,000 from General Revenue Fund to State Board of Education for operations, fulfilling legal duties without policy changes.95% confidence ✓ EducationSupports EducationAppropriates $100k to State Board of Education for operations, directly funding educational governance without restrictions or policy changes.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · Oklahoma · Senate Apr 29, 2026

SB 1122: Ad valorem tax; requiring the State Board of Equalization to assess certain broadband property.at certain radio Effective date.

SB 1122 requires Oklahoma's State Board of Equalization to assess property used for **wired broadband service** (offering internet over 100 Mbps download/20 Mbps upload) at a **15% tax rate** for tax years 2026-2036. It applies only to infrastructure in areas with **less than 10% broadband coverage** (per FCC maps) and exclusively to property used for broadband, excluding other services like video streaming. The bill amends tax code to define "broadband service providers" and mandates this specific assessment ratio for qualifying assets, including fiber, cables, and network infrastructure. This policy directly affects **wired broadband providers** expanding service in underserved rural or low-coverage regions.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 15% tax on broadband infrastructure in low-coverage areas, increasing state revenue for fiscal management per tax code amendment.95% confidence ✗ TechnologyOpposes TechnologyImposes 15% tax on broadband infrastructure in low-coverage areas (under 10% FCC coverage), increasing costs for providers and likely hindering expansion of internet access in underserved regions.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

passed · Oklahoma · House Apr 28, 2026

HJR 1077: Constitutional amendment; Tobacco Settlement Endowment Trust Fund; creating the For Oklahoma’s Future Trust Fund; purpose; providing fund principal; requiring the Board of Investors of the Tobacco Settlement Endowment Trust Fund to invest monies in Fund; ballot title; ordering special election on certain date; filing.

This bill proposes a constitutional amendment to establish the "Tobacco Settlement Endowment Trust Fund" for Oklahoma's tobacco settlement funds. It requires that at least 75% of new tobacco settlement payments (after 2001) be deposited into this trust fund, with specific percentages increasing over time. The trust fund's earnings must be used for cancer research, tobacco prevention programs, children's health initiatives, senior care programs, and education-related expenses, with unused funds remaining in the trust. The amendment creates two governing boards to manage investments and allocate funds, and it would require voter approval before taking effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesDirects tobacco settlement funds to health, education, and senior care programs via trust fund, ensuring fiscal allocation for public services per constitutional amendment.95% confidence ✓ EducationSupports EducationBill mandates that trust fund earnings be used for education-related expenses, providing a dedicated funding source for the sector.75% confidence ✓ HealthcareSupports HealthcareBill creates a trust fund for tobacco settlement money to fund cancer research, prevention, and children's health initiatives.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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failed · Oklahoma · Senate Apr 28, 2026

SJR 39: Constitutional amendment; ad valorem; reducing limitation on growth of fair cash value; modifying limitation on growth of fair cash value for homesteads of persons over sixty-five years of age.

Oklahoma's SJR 39 proposes a constitutional amendment to reduce limits on annual increases in property tax assessments. It would lower the maximum annual growth rate for most real property from 5% to 3% (for tax years 2027 onward) and further reduce limits for homestead properties (primary residences) and agricultural land from 3% to 1%. The amendment applies to locally assessed real property, excluding personal property and properties with recent transfers or improvements. If approved by voters, these changes would take effect for tax years beginning in 2027.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces property tax assessment growth limits from 5% to 3% (3% to 1% for homesteads), restricting government revenue growth from property taxes.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

Track

signed · Oklahoma · Senate Apr 23, 2026

SB 1148: Uniform Retirement System for Justices and Judges; authorizing benefit increase for certain retired members. Effective dates.

SB 1148 allocates $100,000 from Oklahoma's General Revenue Fund to the Department of Transportation for the 2025-2026 fiscal year. This funding supports the department's existing duties under current law, such as road maintenance and transportation projects. The bill declares an emergency to allow immediate implementation upon approval. It directly affects the Department of Transportation's budget for state transportation operations. (1 sentence summary as it is a procedural appropriations bill.)

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $100k from General Revenue to DOT for road maintenance, directly funding state transportation operations under current budget framework.95% confidence ✓ TransportationSupports TransportationAllocates $100,000 to DOT for road maintenance and transportation projects, directly funding infrastructure operations per bill summary.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · Oklahoma · Senate Apr 22, 2026

SB 1161: Oklahoma Health Care Authority; general appropriations; modifying certain date; providing for duties and compensation of administrators and employees. Effective date. Emergency.

SB 1161 allocates $100,000 from Oklahoma's General Revenue Fund to the Department of Corrections for the 2026 fiscal year. This funding supports the department's existing legal responsibilities, such as managing correctional facilities and staff operations. The bill declares an emergency to allow immediate use of these funds upon approval, bypassing standard budget timelines. It provides specific financial support for current Department of Corrections duties without creating new programs or altering existing laws.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $100,000 from General Revenue Fund to Department of Corrections for existing operations, supporting essential state services without tax changes.95% confidence ✓ Criminal JusticeSupports Criminal JusticeAllocates $100k to Department of Corrections for existing operations, supporting current corrections functions without reform language.85% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · Oklahoma · Senate Apr 21, 2026

SB 1530: State government; Oklahoma Research and Development Rebate Fund; authorizing increase in certain rebate amount under specified condition; imposing certain duties on the Oklahoma Department of Commerce. Effective date.

SB 1530 requires the Oklahoma Department of Commerce to verify that businesses claiming research and development rebates actually conducted eligible research within Oklahoma. It affects companies seeking rebates equal to 5% of their qualified research expenses, with a $20 million annual cap on total payments. The bill mandates that businesses submit applications and documentation for verification before receiving rebates, and if funds are insufficient, payments are prorated or carried over to future years. This amendment updates existing rules for the Oklahoma Research and Development Rebate Fund, effective July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesVerifies R&D rebate eligibility to prevent misuse of $20M cap, promoting fiscal responsibility in state spending.85% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · Oklahoma · Senate Apr 20, 2026

SB 1992: Income tax credit; defining "strategic finance partner." Effective date.

SB 1992 creates a new income tax credit program for businesses constructing or expanding facilities in qualifying locations across Oklahoma, such as underpopulated counties (under 100,000 people) or near rail infrastructure. It allows a 10% tax credit on construction and expansion costs (up to $6 million per project) and a 50% credit for rail infrastructure projects (up to $3 million per project), with a total annual state cap of $12 million. The bill defines "strategic finance partner" as entities providing capital (like loans or investments) to qualifying projects, enabling them to claim the tax credit through assignment to the business. The credit expires after tax year 2027 and requires Oklahoma Department of Commerce approval for project eligibility.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax credits for businesses (10-50% on construction/rail costs), directly altering tax policy to provide relief and incentivize economic activity within fiscal caps.95% confidence ✓ TransportationSupports TransportationBill provides 50% tax credit for rail infrastructure projects (up to $3M), directly funding transportation infrastructure development per rail infrastructure eligibility criteria.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes