Budget & Taxes

in committee · Oklahoma · House Feb 3, 2026

HB 3679: Revenue and taxation; sales tax exemption; governmental and nonprofit entities; effective date; emergency.

HB 3679 amends Oklahoma's sales tax exemption rules for governmental and nonprofit entities. It specifically adds a new exemption allowing colleges to exclude admission ticket surcharges used solely to repay debt for athletic, theater, or cultural facility construction. The bill also clarifies existing exemptions for county fairs, religious organizations, and public entities like schools and veterans' authorities. These changes directly affect public institutions, educational facilities, and nonprofit organizations purchasing goods or services for exempt purposes. The policy update focuses on defining precise conditions for tax exemptions without altering tax rates or creating new programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief for colleges by exempting athletic/theater facility debt surcharges from sales tax, supporting fiscal management of public entities.95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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died · Oklahoma · House Feb 9, 2026

HB 4281: Roads; bridges; ROADS Fund; amounts; references; restrictions; apportionment; weigh stations; ports of entry; revolving fund; codification; effective date; emergency.

HB 4281 creates the "Rebuilding Oklahoma Access and Driver Safety Fund" to dedicate state funding for road and bridge projects. It mandates annual appropriations starting at $80 million (increasing to $640 million by 2026) for the Oklahoma Department of Transportation, prioritizing road/bridge construction, maintenance, and debt payments on transportation bonds. The bill also allocates $2 million yearly for the "Heartland Flyer" rail project and $3 million for public transit. These funds are separate from general revenue and must be spent per the bill's specified uses, with no new taxes or fees required.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates increasing annual appropriations ($80M→$640M) for road/bridge projects and public transit, directly funding infrastructure through state budget allocations.95% confidence ✓ TransportationSupports TransportationCreates dedicated fund for road/bridge projects with $80M-$640M annual appropriations, allocates $2M for rail and $3M for transit - direct funding increase for transportation infrastructure.95% confidence

Sub-Topics Revenue Bridges Roads & Highways Transportation Funding

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died · Oklahoma · House Feb 4, 2026

HB 3917: Public utilities; defining terms; requiring certain public utilities to make certain filing with Corporation Commission; effective date.

HB 3917 requires public utilities providing electricity to large data centers (defined as facilities using 50+ megawatts monthly) to file new tariff schedules with Oklahoma's Corporation Commission. These tariffs must include a peak-demand surcharge specifically for large data center customers. All surcharge revenue collected by utilities must be transferred to the newly created "Grid Modernization Revolving Fund" in the state treasury. The fund, managed by the Corporation Commission, will finance electric grid modernization projects, with the bill taking effect November 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a surcharge on large data centers, directing all revenue to a state Grid Modernization Fund for infrastructure investment, aligning with funding essential programs.85% confidence ✓ EnergySupports EnergyCreates Grid Modernization Fund from data center surcharges to upgrade energy infrastructure, advancing grid reliability and efficiency.92% confidence

Sub-Topics Fees & Licensing Electric Grid

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in committee · Oklahoma · House Feb 3, 2026

HJR 1041: Oklahoma Constitution; homestead exemption; surviving spouses; veterans; Gold Star; ballot title; filing.

This proposed constitutional amendment (HJR 1041) would expand Oklahoma's homestead exemption to include surviving spouses of veterans who died in military service and received "Gold Star" status from the U.S. Department of Defense. It would allow these surviving spouses to claim a full property tax exemption on their homestead until they remarry, provided they reside in Oklahoma and previously qualified for the homestead exemption. The change applies retroactively to properties owned as of the 2014 calendar year by surviving spouses of veterans previously determined to have died in duty. This is a voter-approved constitutional amendment, not a law, and would require approval in a statewide referendum.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides full property tax exemption for surviving spouses of Gold Star veterans, reducing their tax burden (tax relief for eligible group).95% confidence ✓ HousingSupports HousingProvides property tax exemption for surviving spouses of veterans on homestead, reducing housing costs and protecting property rights for vulnerable homeowners, aligning with housing affordability support.80% confidence ✓ VeteransSupports VeteransExpands property tax exemption for surviving spouses of Gold Star veterans, providing financial protection and recognition of service.95% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes

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in committee · Oklahoma · House Feb 3, 2026

HB 3458: Appropriation; School Security Revolving Fund; amount; purpose; effective date; emergency.

HB 3458 appropriates $150 million from Oklahoma's General Revenue Fund to the School Security Revolving Fund for the 2027 fiscal year. This funding directly supports school security initiatives, including school resource officers, as authorized under existing law (Section 5-148.1 of Title 70). The bill takes effect on July 1, 2026, and is designated as an emergency measure to address immediate security needs. It does not create new policies but allocates existing funds to implement current school security requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $150M from General Revenue Fund to school security programs, increasing public service funding under existing budget structure without tax changes.95% confidence ✓ Criminal JusticeSupports Criminal JusticeFunds school resource officers (SROs) under existing law, directly supporting law enforcement presence in schools - a component of criminal justice policy through resource allocation.90% confidence ✓ EducationSupports EducationAllocates $150M for school security initiatives (e.g., resource officers) under existing law, directly funding K-12 safety infrastructure per education topic description.90% confidence

Sub-Topics Appropriations Revenue School Safety

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signed · Oklahoma · House May 13, 2026

HB 4191: Revenue and taxation; Small Employer Quality Jobs Act; definitions; eligibility criteria; effective date.

HB 4191 modifies Oklahoma's Small Employer Quality Jobs Act to adjust tax incentives for qualifying businesses. It establishes a "net benefit rate" (capped at 5%) calculated by subtracting state costs (like education and public services) from projected tax revenue generated by new jobs, then pays eligible small employers (under 500 employees) quarterly over seven years based on this rate. To qualify, businesses must commit to creating new jobs - ranging from 5 to 15 jobs or a percentage of current staff - within 12-36 months, depending on their city's population size. The bill requires applications through the Oklahoma Department of Commerce and ties incentives directly to verified new-hire wages.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax incentives for small businesses to create jobs via a self-funding net benefit rate (capped at 5%), promoting economic growth while ensuring fiscal responsibility by tying payments to new tax revenue generated.90% confidence

Sub-Topics Revenue Tax Incentives

in committee · Oklahoma · House Feb 3, 2026

HB 3308: Revenue and taxation; ad valorem; exemption; homestead; effective date.

HB 3308 increases property tax exemptions for Oklahoma homesteads (primary residences) over three years: 33.3% off taxes in 2027, 66.6% in 2028, and 100% starting in 2029. It applies uniformly to all qualifying homesteads statewide, replacing any smaller existing exemptions. The exemption does not apply to property taxes covering pre-2027 bonded debt (like school bonds) for local governments. The Oklahoma Tax Commission must create implementation rules by December 2026, with county assessors applying the new exemption automatically to current homestead properties.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases property tax exemptions for homesteads (primary residences), providing direct tax relief to homeowners, a clear tax reduction measure under Budget & Taxes policy.95% confidence

Sub-Topics Property Tax

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in committee · Oklahoma · Senate Feb 3, 2026

SB 2000: Ad valorem tax; increasing amount of homestead exemption. Effective date.

SB 2000 increases Oklahoma's homestead property tax exemption for primary residences. It raises the exemption amount from $1,000 to $5,000 for tax years beginning in 2027 and beyond, affecting homeowners who qualify as homestead owners under state law. The bill amends Section 2889 of Oklahoma Statutes to reflect this change, maintaining the current $1,000 exemption for tax years through 2026. The increase becomes effective November 1, 2026, reducing property tax bills for qualifying homeowners starting in 2027. This is a direct policy change to property tax relief for residential property owners.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead exemption from $1,000 to $5,000, reducing property taxes for qualifying homeowners. Direct tax relief aligns with support indicators for middle-income taxpayers.95% confidence ✓ HousingSupports HousingIncreases homestead exemption from $1k to $5k, reducing property taxes for primary homeowners, directly lowering housing costs and supporting affordability.95% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes

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in committee · Oklahoma · House Feb 3, 2026

HB 3209: Revenue and taxation; sales tax; use tax; motor vehicles; effective date; emergency.

HB 3209 removes a partial sales tax exemption for motor vehicle sales in Oklahoma, replacing it with a complete exemption. It directly affects motor vehicle sellers and buyers by eliminating the 1.25% sales tax portion previously required on top of the Oklahoma Motor Vehicle Excise Tax. The bill also explicitly states that motor vehicle sales are no longer subject to local city or county sales or use taxes. This change applies immediately upon enactment and modifies existing tax code sections (68 O.S. §1355 and §1361) to reflect the full exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill eliminates 1.25% sales tax on motor vehicles, providing tax relief per tax code changes.90% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Oklahoma · House Feb 3, 2026

HJR 1061: Oklahoma Constitution; ad valorem; homestead; exemption; ballot title; filing.

HJR 1061 proposes a constitutional amendment to exempt Oklahoma homesteads of individuals aged 65 or older from all ad valorem property taxes, provided their household income does not exceed HUD's median income for their county. It would lock the tax-exempt value at the property's fair cash value during the year the owner turned 65 (or 1997 for those already eligible before 1997), eliminating previous income thresholds. The exemption would apply as long as the owner continues to occupy the home and income stays below HUD's annual median threshold. This change would require voter approval through a ballot measure, as the bill is currently pending referral to the electorate.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts seniors aged 65+ from property taxes if income ≤ HUD median, providing tax relief for lower-income elderly homeowners.90% confidence ✓ HousingSupports HousingExempts elderly homeowners from property taxes, reducing costs and protecting housing stability for a key demographic within affordable housing policies.75% confidence

Sub-Topics Property Tax Property Taxes

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