Budget & Taxes (Revenue)

in committee · Oklahoma · House Feb 3, 2026

HB 4312: Public finance; County Economic Development Closing Fund; procedures; expenditures; agreements; emergency.

HB 4312 creates a County Economic Development Closing Fund that counties can establish to support economic development. The fund, financed by county appropriations, grants, and interest, may only be used for projects that would determine the location or retention of high-impact businesses, requiring counties to demonstrate expected benefits like new jobs, job retention, capital investment, or increased tax revenue. Counties must evaluate proposals using specific criteria (e.g., job numbers, investment size, economic impact) and enter written agreements with businesses outlining performance targets, repayment terms if goals aren’t met, and regular progress reporting. All recipients and funding amounts must be publicly disclosed by the county, excluding proprietary business information.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates County Economic Development Fund requiring projects to demonstrate increased tax revenue, promoting fiscal responsibility through targeted economic development.85% confidence

Sub-Topics Revenue Tax Incentives Tags Economic Development

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in committee · Oklahoma · House Feb 3, 2026

HB 3065: Revenue and taxation; sales tax; excise tax; electronic cigarette and vapor products; effective date.

HB 3065 creates a new excise tax on electronic cigarettes and vapor products sold in Oklahoma. It imposes a 15-cent tax per milliliter of e-liquid plus $1.00 per cartridge for closed-system products, with similar rates for open-system products. The tax applies to retailers selling these items, requiring them to collect and remit the tax to the Oklahoma Tax Commission. Revenue from this tax will be deposited into the state's General Revenue Fund.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new excise tax revenue stream for General Revenue Fund, directly increasing state tax income and fiscal management.95% confidence

Sub-Topics Revenue Sales Tax

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in committee · Oklahoma · House Feb 12, 2026

HB 3760: Revenue and taxation; Law Enforcement Strategic Support Act; income tax credits; law enforcement support; foundations; procedures; reporting requirements; effective date.

HB 3760 creates tax credits for Oklahomans who donate to certified law enforcement foundations supporting local police departments. Taxpayers can claim credits up to $5,000 annually (single filers) or $10,000 (married/joint filers), with a total annual cap of $75 million statewide and $3 million per foundation. Foundations must be certified by the state, and donations must fund specific officer needs like training, equipment, or joint emergency response teams - *not* regular salaries. The bill requires foundations to report spending and sets strict limits to ensure credits don’t exceed state revenue goals.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credits for law enforcement foundation donations with statewide spending caps, directing funds to essential officer needs (training/equipment) while managing state budget impact.85% confidence ✓ Criminal JusticeSupports Criminal JusticeFunds law enforcement via tax credits for foundations supporting officer training/equipment, strengthening local police resources without defunding.90% confidence

Sub-Topics Income Tax Revenue Law Enforcement Policing

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signed · Oklahoma · House May 4, 2026

HB 3622: 2030 Census; creating the U.S. Decennial Census Revolving Fund; establishing fund at Commerce; deeming funds appropriated; requirements and limitations; effective date.

HB 3622 appropriates $500,000 from Oklahoma's General Revenue Fund to the Oklahoma Department of Commerce for preparing for the 2030 Decennial Census. The funds are specifically designated for technology improvements to support census operations. This bill directly affects state agencies responsible for census coordination, ensuring Oklahoma is prepared for the nationwide count. It becomes effective July 1, 2026, and was declared an emergency to expedite funding.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $500k from General Revenue for census tech improvements, directly funding a state agency's essential function per budget allocation.90% confidence ✓ TechnologySupports TechnologyFunds $500k for technology improvements to support 2030 Census operations, directly advancing tech infrastructure for state census coordination.95% confidence

Sub-Topics Revenue

in committee · Oklahoma · House Feb 3, 2026

HB 3596: Appropriations; Tourism; General Revenue Fund; effective date; emergency.

HB 3596 allocates $2.5 million from Oklahoma's General Revenue Fund to the Oklahoma Tourism and Recreation Department for physical updates at the J.M. Davis Arms and Historical Museum. The funding covers specific improvements like building interpretive spaces, renovating galleries, updating signage, landscaping, and other associated work at the museum. The bill takes effect July 1, 2026, and is designated as an emergency measure to expedite the project. This is a straightforward funding allocation with no new policy provisions.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $2.5M from General Revenue Fund to tourism department for museum upgrades, directly funding a public service program.95% confidence

Sub-Topics Appropriations Revenue

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in committee · Oklahoma · House Feb 3, 2026

HB 3559: Revenue and taxation; aggregates; voting procedures; fees; rate; apportionment; effective date.

HB 3559 allows Oklahoma counties to impose a severance tax (up to $0.15 per ton) on rock, gravel, sand, and limestone extracted for commercial use by businesses, but requires voter approval through an election or initiative petition (requiring 5% of registered voters' signatures). It exempts materials extracted by individuals on private property or for agricultural purposes and mandates that tax revenue must fund only road and bridge construction/improvement - never employee salaries. The bill also requires counties to specify the tax's purpose and duration before voting, gives the Oklahoma Tax Commission authority to collect the tax for a 0.5% fee, and mandates 60 days' notice of rate changes. Counties cannot hold a new election on the same tax for six months after voter rejection.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a new severance tax (up to $0.15/ton) with mandatory revenue allocation exclusively for road/bridge infrastructure, directly funding public infrastructure projects per budget & taxes topic.90% confidence ✓ TransportationSupports TransportationBill mandates all tax revenue funds ONLY road/bridge construction/improvement, directly advancing transportation infrastructure funding per explicit language.95% confidence

Sub-Topics Revenue Bridges Roads & Highways

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passed · Oklahoma · House Apr 8, 2026

HB 3759: Revenue and taxation; excise boards; school districts; temporary allocations; effective date.

HB 3759 amends Oklahoma law to change how local governments (counties, cities, school districts, and other municipal subdivisions) access temporary funding through county excise boards. It allows excise boards to approve temporary appropriations for current expenses at any time during the fiscal year, with spending limited to what the local government estimates for the full year. The bill creates an exception: cities/towns with less than 5% ad valorem tax revenue in their general fund can spend based on their own budget estimates without excise board approval. School districts must finalize temporary allocations by June 30 each year. The bill takes effect November 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllows flexible temporary appropriations with annual spending limits, promoting fiscal responsibility in local budget management.85% confidence

Sub-Topics Revenue State Budget

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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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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