SB 59 exempts certain nonprofit organizations from paying sales tax when purchasing clothing or supplies for students in need. This applies specifically to organizations providing these items directly to students, such as school-based aid programs or community initiatives supporting vulnerable youth. To qualify, organizations must submit required documentation to claim the exemption. The bill amends Oklahoma's sales tax code to add this specific exemption, effective May 29, 2025, after becoming law without the Governor's signature.
SB 682 modifies Oklahoma's Parental Choice Tax Credit Program to change how taxpayers claim credits for private school expenses. It establishes income-based credit limits (ranging from $5,000 to $7,500 annually) for parents or guardians paying tuition at accredited private schools, with higher amounts for families below certain income thresholds. The bill also prohibits the Oklahoma Tax Commission from reclaiming credits for eligible students and clarifies that credits cover tuition, fees, and approved educational materials. This directly affects Oklahoma families using the program to offset private school costs, with specific provisions for schools serving homeless or financially disadvantaged students.
This bill modifies the definition of "basic industry" for Oklahoma's Quality Jobs Program, specifically addressing the relationship between employers and leased or contracted employees. It amends Section 3603 of the Oklahoma Statutes to clarify how certain leased or contracted workers are counted toward program eligibility. The change affects businesses seeking tax incentives under the program by establishing clearer criteria for including leased or contracted employees in job-count calculations. The bill was enacted without the Governor's signature on May 12, 2025. (Note: The provided bill text excerpt focuses on industry classifications but does not explicitly show the modified employee relationship definition; the summary reflects the bill's stated purpose based on its title and context.)
SB 1349 establishes the "Rebuilding Oklahoma Access and Driver Safety Fund" to provide dedicated funding for Oklahoma's road and bridge infrastructure. It mandates specific annual funding amounts starting at $80 million for fiscal year 2021, increasing to $1 billion annually by 2034, with the first $80 million allocated each year for debt service on transportation bonds before other projects. The fund must be used by the Oklahoma Department of Transportation for constructing, maintaining, and operating state roads, bridges, highways, and matching federal transportation funds. The bill also includes a mechanism to reduce fund allocations if the state faces a General Revenue Fund shortfall, and it declares an emergency to take effect immediately upon passage.
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.
SB 1150 appropriates $100,000 from the General Revenue Fund to the Oklahoma Department of Transportation for fiscal year 2026 to cover existing legal duties of the department. The bill directly affects the Department of Transportation by providing funding for its ongoing operations. It declares an emergency to take effect immediately upon enactment, bypassing the normal legislative timeline. The bill became law on May 29, 2025, without the Governor's signature.
SB 1369 allocates $5.7 million from Oklahoma's general state funds to sustain and expand the state's 9-8-8 suicide and crisis hotline operations for the 2026-2027 fiscal year. This funding directly supports Oklahomans in mental health crises by ensuring access to the 9-8-8 hotline service. The bill provides specific funding to maintain current operations while increasing capacity for crisis response. It becomes effective July 1, 2026, and declares an emergency due to the urgent need for mental health support.
SB 222 creates Oklahoma's Maternity Care Pilot Program, providing a one-time $5 million grant to a single hospital to add labor and delivery services. The program targets hospitals meeting strict criteria: they must be critical access facilities, tax-exempt 501(c)(3) organizations owned by public entities, profitable for two years, not currently offering such services, and staffed with at least one Certified Nurse-Midwife. Grant funds can only cover staffing, essential equipment/supplies, and maternal/infant health education - not construction. The State Department of Health will select the highest-scoring eligible hospital and develop application rules, with the program effective July 1, 2025.
HB 2110 creates a tax rebate program to attract live-audience sitcom production to Oklahoma. It offers production companies a 20% rebate on qualified local production costs (like wages for Oklahoma-based crew and local expenses) for shows filmed in front of a live audience of at least 50 people. The law defines "qualified production" to include expenses such as local wages, equipment rentals, and soundstage costs, while excluding nonresident above-the-line personnel. This incentive aims to compete with other states by making Oklahoma a strategic hub for sitcom production. The bill became law on May 25, 2025.
SB 293 modifies Oklahoma's individual income tax rates for tax years beginning in 2024. It directly affects all Oklahoma residents and nonresidents who file individual income tax returns. The bill establishes new tax brackets with lower rates, reducing the top marginal rate to 4.75% for single filers and 4.75% for married couples filing jointly (down from previous rates like 5.50% or 6.75%). The change applies to all taxable income above specified thresholds, streamlining the tax computation for 2024 and subsequent years.
