HB 3461 prohibits Oklahoma school districts from using state aid funds to cover certain administrator expenses, including severance payments, contract buyouts, or termination settlements for superintendents and other central office administrators. The bill requires these costs to be paid exclusively with local revenue instead of state funds, shifting the financial responsibility from the state to school districts. It defines "administrators" broadly to include superintendents, principals, and assistant principals, and specifies that administrative expenditures cover compensation, benefits, and related payments for these roles. The law takes effect November 1, 2026.
HB 4490 creates the Oklahoma Families Thriving Everywhere Now (OFTEN) program through the Oklahoma State Department of Health, using $3 million in state funds for the 2027 fiscal year. The program provides telecare support, community outreach, and care coordination for women with high-risk pregnancies and parents of children under three, aiming to promote healthy childbirth, stable family formation, and economic self-sufficiency. Services include referrals, case management, and parenting assistance delivered by Oklahoma-based community providers. The bill takes effect July 1, 2026, and includes an emergency declaration to accelerate implementation.
HB 3705 increases Oklahoma's Parental Choice Tax Credit Program, allowing taxpayers to claim credits for education expenses of eligible students. The bill raises the maximum annual credit for private school tuition to $7,500 (or actual tuition, whichever is lower) for families earning under $75,000, with tiered reductions up to $5,000 for households earning over $250,000. It also creates special credit tiers for students experiencing homelessness ($7,500) and those at financially disadvantaged private schools (maximum credit based on average school costs). Qualified expenses include tuition, tutoring, textbooks, and standardized test fees, but exclude scholarship-funded amounts. This directly affects Oklahoma families choosing private education or approved alternative learning programs.
SB 1829 exempts manufactured home owners in Oklahoma from paying the state's excise tax if they provide proof of current year property tax payment. It directly affects individuals purchasing or owning manufactured homes who already pay ad valorem (property) tax, requiring them to submit a Manufactured Home Certificate (OTC Form 936) or equivalent proof. The bill amends tax law to replace the standard excise tax calculation (based on 50% of retail price for new homes) with this exemption for qualifying homeowners. The law takes effect November 1, 2026.
HB 4148 creates the Oklahoma Kids After-School Grant Program (OKAGP) at the Department of Human Services to fund community-based after-school programs for K-12 students. It requires qualifying programs to use "science of reading" methods (explicit phonological awareness, decoding, fluency, vocabulary, and comprehension instruction) and allows organizations operating five or more locations in Oklahoma to qualify for exemptions from child care licensing requirements. The bill establishes a revolving fund in the State Treasury, funded by state appropriations and donations, to award grants without annual fiscal year limits. This program directly affects community organizations running after-school services and aims to expand access to structured academic support during non-school hours. The bill takes effect November 1, 2026.
HB 3853 exempts certain school supplies from Oklahoma's sales tax during a specific three-day back-to-school period each year. It applies to items like pencils, notebooks, backpacks, and other classroom essentials priced under $100, purchased between 12:01 a.m. on the first Friday in August and 12 a.m. the following Sunday. The exemption does not cover athletic wear, accessories (e.g., jewelry, wallets), or rentals. This policy change, effective July 1, 2026, aims to reduce costs for families buying qualifying school supplies during that window.
SB 1832 reauthorizes Oklahoma taxpayers' ability to donate a portion of their state income tax refund to two veterans programs. It extends the option for donations to fund the Indigent Veteran Burial Program (reimbursing up to $500 per veteran, capped at $20,000 annually) and the Veterans Affairs Equipment and Capital Improvement Program (funding equipment purchases and facility projects). The bill updates the covered tax years (2017-2020 and 2026 onward for burial; 1994-2008 and 2026 onward for equipment) and establishes revolving funds administered by the Oklahoma Department of Veterans Affairs. These funds, held in the state treasury, are dedicated to specific veteran services with clear spending limits, and donations remain optional for taxpayers.
HB 4118 proposes a tax credit for Oklahoma caregivers of eligible family members. It allows a 50% credit on qualifying expenses - such as medical travel mileage, home modifications, medical equipment, and hiring aides - for caregivers with income under $50,000 (or $100,000 for couples) caring for someone aged 62+ who needs help with two or more daily living tasks (like bathing, dressing, or eating). The credit caps at $2,000 annually per family, rising to $3,000 if the care recipient is a veteran or has dementia. The total annual credit pool is limited to $1.5 million, with unused funds adjusted yearly. If passed, it would take effect November 1, 2026.
HB 4325 requires Oklahoma's Office of Management and Enterprise Services (OMES) to create a reporting function to distinguish between service contracts and "staff augmentation" contracts (where vendors perform duties similar to state employees). It mandates that invoices for intangible assets include a permanent file path for storage and amends budget reporting rules for state agencies to include detailed contractor listings, contract status, and consultant report summaries. All state agencies must publicly post final consultant reports linked to original contracts and report whether contractors are repeatedly used for similar services. The bill directly affects all state agencies that use contractors or manage financial services, aiming to increase transparency in procurement and budget planning.
SB 1492 eliminates the state sales and use tax on motor vehicle purchases in Oklahoma when the Oklahoma Motor Vehicle Excise Tax has been paid. The bill modifies existing tax exemption language to clarify that sales of new vehicles (including optional equipment) are exempt from sales tax, with gross receipts calculated based on the purchase price minus trade-in value. It directly affects vehicle buyers, dealers, and local jurisdictions that previously collected sales tax on these transactions. The exemption applies to all motor vehicles sold after the bill's effective date, removing an additional tax layer on top of the existing excise tax. This change streamlines the tax structure for vehicle sales without altering the excise tax requirement.
