Budget & Taxes

in committee · Oklahoma · Senate Feb 3, 2026

SB 1576: Sales tax; providing exemption for certain retired law enforcement; providing verification requirements. Effective date.

SB 1576 creates a sales tax exemption for retired law enforcement officers in Oklahoma. It directly affects individuals who have retired from law enforcement duty by allowing them to avoid paying sales tax on qualifying purchases. To qualify, applicants must submit a verified application to the Oklahoma Tax Commission, which will issue an exemption card after confirming eligibility. The exemption requires renewal before expiration, and the Commission may establish specific forms and verification rules for the process.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates sales tax exemption, providing tax relief for retired law enforcement officers.90% confidence

Sub-Topics Sales Tax Tax Incentives

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died · Oklahoma · House Feb 23, 2026

HB 4190: Oklahoma State Bureau of Investigation; Cyber Crime and Fraud Unit; motor vehicle insurance policy renewals; revolving fund; effective date.

HB 4190 creates a Cyber Crime and Fraud Unit within Oklahoma's State Bureau of Investigation (OSBI) to investigate cyber-enabled crimes, financial fraud, and digital evidence cases. It funds the unit through a one-time $3 million appropriation from general funds and a new $2 annual fee on motor vehicle insurance renewals (collected by insurers and remitted to OSBI). The unit operates within OSBI's existing jurisdiction, using funds for personnel, technology, training, and operations, with all revenues deposited into a dedicated revolving fund. The bill requires OSBI to provide annual reports on fund usage and takes effect November 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new $2 annual insurance renewal fee to fund Cyber Crime Unit, advancing public safety program funding via dedicated tax revenue.90% confidence ✓ Criminal JusticeSupports Criminal JusticeCreates OSBI Cyber Crime Unit with $3M funding to investigate digital crimes, advancing law enforcement capabilities in modern criminal justice enforcement.90% confidence ✓ TechnologySupports TechnologyCreates dedicated cybercrime unit with $3M funding to investigate cyber-enabled crimes, enhancing cybersecurity capabilities through dedicated resources.90% confidence

Sub-Topics Appropriations

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in committee · Oklahoma · House Feb 3, 2026

HJR 1082: Oklahoma Constitution; ad valorem; veterans; partial exemption; ballot title; filing.

This proposed constitutional amendment (HJR 1082) would create partial property tax exemptions for Oklahoma veterans with service-connected disabilities below 100%. It directly affects veterans honorably discharged from military service who have a disability rating of 10% to 99% and are certified by the U.S. Department of Veterans Affairs. The bill establishes specific exemption amounts based on disability percentage: $5,000 for 10-29%, $7,500 for 30-49%, $10,000 for 50-69%, and $12,000 for 70-99%. To qualify, applicants must prove Oklahoma residency and meet existing homestead exemption requirements. The measure requires voter approval as a constitutional amendment.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemptions (up to $12,000) for veterans with service-connected disabilities, reducing their tax burden and aligning with tax relief for lower-income groups.95% confidence ✓ VeteransSupports VeteransProvides property tax exemptions for veterans with service-connected disabilities, reducing financial burden as a direct benefit expansion.95% confidence

Sub-Topics Property Tax

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in committee · Oklahoma · Senate Feb 3, 2026

SB 1823: Lodging tax; defining term. Effective date.

SB 1823 allows Oklahoma counties with fewer than 200,000 residents to impose up to a 5% tax on hotels, motels, and short-term rentals (excluding hospitals, dorms, and stays over 30 days), but requires voter approval via election or petition before implementation. Tax proceeds must fund specific purposes like tourism promotion, with counties creating dedicated funds to track these revenues. The bill prohibits counties from re-voting on the tax for six months after voter rejection and clarifies that municipal lodging taxes override county taxes within city limits. It takes effect November 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill enables 5% lodging tax for tourism promotion with dedicated funds, directly supporting tax-based funding for government spending.90% confidence

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in committee · Oklahoma · Senate Feb 24, 2026

SB 2158: Income tax; creating the Health Care Sharing Ministry Tax Parity Act; providing income tax deduction. Effective date.

This Oklahoma bill (SB 2158) allows residents who use health care sharing ministries to deduct membership fees and administrative costs from their state income tax starting in 2027. It also makes money received from these ministries for medical expenses tax-free. To qualify, individuals must have been active members for at least one month during the tax year. The law expires if Oklahoma stops collecting individual income tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax deduction for health care sharing ministry fees, providing tax relief by reducing taxable income for qualifying residents.90% confidence ✓ HealthcareSupports HealthcareEnables tax deductions for health care sharing ministries, expanding alternative coverage access and aligning with healthcare access support through tax parity85% confidence

Sub-Topics Income Tax

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in committee · Oklahoma · House Feb 3, 2026

HB 3230: Schools; Oklahoma Parental Choice Tax Credit Program; priority consideration; effective date.

HB 3230 amends Oklahoma's Parental Choice Tax Credit Program to adjust income-based tax credits for parents paying for private school education. It allows tax credits of up to $7,500 annually (reduced for higher-income households) for tuition at accredited private schools, with a $1,000 cap for students using other education options. Special provisions provide full $7,500 credits for students experiencing homelessness or attending schools primarily serving financially disadvantaged students. The credit is claimed against Oklahoma state income tax for tax years 2024 and beyond, subject to specific eligibility requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates income-adjusted tax credits for private school tuition, providing tax relief for middle/lower-income families through targeted credits and special provisions for disadvantaged students.90% confidence ✓ EducationSupports EducationBill provides tax credits for private school tuition with special provisions for disadvantaged students, expanding educational access options through funding mechanisms.85% confidence

Sub-Topics Income Tax Tax Credits Higher Education School Choice

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signed · Oklahoma · House May 4, 2026

HB 3882: Department of Transportation; creating the Lake and Industrial Access Revolving Fund; establishing at Department of Transportation; characteristics; requirements and limitations; effective date; emergency.

HB 3882 creates a new "Lake and Industrial Access Revolving Fund" within Oklahoma's State Treasury for the Oklahoma Department of Transportation (ODOT). The fund will use existing DOT-received monies to provide recurring grants through ODOT's Lake Access and Industrial Access programs, with no annual budget restrictions. It allows ODOT to reuse funds for these specific projects without needing annual legislative appropriations. The bill takes effect July 1, 2026, and declares an emergency to expedite implementation. This directly affects ODOT's grant programs and the communities/businesses receiving infrastructure support for lake access or industrial site development.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates revolving fund using existing DOT funds for recurring grants without annual appropriations, promoting fiscal efficiency and consistent funding for transportation programs.95% confidence ✓ TransportationSupports TransportationCreates revolving fund for ODOT's lake/industrial access projects, ensuring recurring funding without annual appropriations for transportation infrastructure.95% confidence

in committee · Oklahoma · House Feb 3, 2026

HB 3939: Appropriations; workforce development; effective date; emergency.

HB 3939 allocates $10 million from Oklahoma's General Revenue Fund to the Oklahoma Department of Commerce for workforce development programs in the Tulsa Metropolitan area. The funds will contract with a nonprofit focused on charitable and educational work to partner with schools and agencies, aiming to eliminate barriers to equitable opportunities and economic mobility for all students. The bill directs these programs to include workshops and initiatives specifically targeting student access to economic advancement. It becomes effective July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $10M from General Revenue Fund for workforce development programs, increasing public service funding per Budget & Taxes indicators.90% confidence ✓ EducationSupports EducationAllocates $10M for workforce programs partnering with schools to eliminate barriers and improve student access via workshops targeting educational equity.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentAllocates $10M for workforce development programs targeting equitable opportunities and economic mobility in Tulsa, directly advancing employment standards through skills training and access initiatives.95% confidence

Sub-Topics Revenue Workforce Development

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passed · Oklahoma · House Apr 1, 2026

HJR 1046: Oklahoma Constitution; ad valorem; property exempt; meteorological event; ballot title; filing.

This proposed constitutional amendment (HJR 1046) would add a 100% property tax exemption for primary residences in Oklahoma damaged or destroyed by qualifying weather events (like tornadoes, hail, or high winds). It directly affects homeowners whose primary residence becomes uninhabitable due to such events, exempting the full assessed value of the property from ad valorem taxes during the tax year of damage (or the following year if damage occurs after June). The exemption applies only to properties deemed "uninhabitable" and unable to be safely occupied for residential use. This amendment requires voter approval through a legislative referendum before taking effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides targeted tax exemption for primary residences damaged by weather events, reducing state tax revenue for affected homeowners and aligning with tax relief support for middle-income residents.95% confidence

Sub-Topics Property Tax Tax Incentives

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died · Oklahoma · House Feb 4, 2026

HB 3174: Community development; Community Quality of Life Enhancement Act; findings; Community Quality of Life Enhancement Revolving Fund; sales tax revenue; effective date; emergency.

HB 3174, the "Community Quality of Life Enhancement Act," would create a revolving fund using $60 million annually from Oklahoma's sales tax revenue. Local communities must establish a board to apply for funds to support infrastructure, parks, public transportation, cultural centers, public art, and environmental projects. The Oklahoma Department of Commerce would manage the fund and distribute allocations to qualifying communities. This bill amends sales tax apportionment rules to prioritize this fund after other state budget allocations.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $60M annual sales tax revenue to fund community infrastructure, parks, and public services via revolving fund, directly advancing public spending priorities.95% confidence ✓ TransportationSupports TransportationBill allocates $60M annually for public transportation infrastructure via revolving fund, explicitly listing it as eligible use in project categories.95% confidence

Sub-Topics Revenue Sales Tax State Budget

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