HB 3044 amends Oklahoma tax return forms to allow taxpayers to donate a portion of their state income or corporate tax refund to the Oklahoma Department of Veterans Affairs (ODVA). These donations directly fund ODVA's equipment purchases and capital improvement projects, such as facility upgrades and new construction. The bill creates a dedicated "Capital Improvement Program Revolving Fund" to manage these donations, which can be invested and used for veterans' facility needs without annual budget restrictions. It reauthorizes this existing donation mechanism, effective November 1, 2026, and includes a three-year refund process for taxpayers who donate in error.
SB 1776 creates a $10,000 annual income tax credit for Oklahoma teachers who have completed eight consecutive years teaching in the same school district. To qualify, teachers must continue teaching in that district for the remainder of their eighth year plus three additional years (with exceptions for layoffs, death, or medical hardship). The credit is refundable, meaning any amount exceeding a teacher's tax liability will be paid directly to them. The Oklahoma Tax Commission may audit claims and require repayment if eligibility is later found to be invalid. This bill would apply to tax years starting in 2027.
This constitutional amendment (SJR 36) would create a phased property tax exemption for honorably discharged veterans and unremarried surviving spouses in Oklahoma. It provides increasing tax relief on household personal property and homesteads over four years: 25% in 2027, 50% in 2028, 75% in 2029, and full exemption by 2030. Eligibility requires Oklahoma residency and certification of honorable discharge (or surviving spouse status), expanding current exemptions beyond only disabled veterans. The amendment must be approved by voters as a constitutional change, not enacted by the legislature directly.
SB 2146 clarifies and updates Oklahoma's homestead tax exemption rules, affecting homeowners who qualify for property tax relief. It sets a 160-acre limit for rural homesteads (including agricultural land) and a 1-acre limit for urban homesteads, while specifying that agricultural land use categories are excluded from urban exemptions. The bill adds a special provision allowing tornado victims (from 2013 onward with a Presidential disaster declaration) to claim exemptions using simplified ownership documentation if they rebuilt elsewhere in Oklahoma. It also ensures parents living with children on jointly owned property can claim the full exemption. The changes take effect January 1, 2027.
SB 1826 removes the expiration date for Oklahoma's Enterprise Zone incentive program, making the tax credits and matching payments permanent. It directly affects businesses locating or expanding within designated enterprise zones and local governments approving projects in those areas. Key provisions include setting a $200,000 annual cap on state payments per business, establishing county-specific investment limits ($20-40 million), and requiring local governments to prove projects will generate at least $1 million in payroll or $5 million in investment. The bill also clarifies eligibility for tourism projects and restricts retail development (except for healthy food stores in low-access areas). This update maintains existing incentive structures while eliminating the program’s automatic termination.
SB 1919 increases Oklahoma's annual cap on tourism development incentives from $30 million to $60 million. It affects tourism companies building attractions by allowing sales tax credits of up to 10% for projects under $1 million or 25% for larger projects, subject to revenue-neutrality rules (ensuring projects don't cost the state money). Entertainment District developers can also choose to receive incentive payments based on tenant sales tax collections, with a 10% annual payment limit. All incentives require verification of project costs and must not exceed the state's revenue-neutral threshold.
SB 1859 creates a Cyber Crime and Fraud Unit within Oklahoma's State Bureau of Investigation (OSBI) to enhance investigations into cyber-enabled crimes (like ransomware and digital extortion), financial fraud (including identity theft), and digital evidence handling. The bill establishes a revolving fund with a $3 million appropriation from the General Revenue Fund for fiscal 2026, allowing the unit to operate without annual budget constraints. The unit can only investigate upon requests from local law enforcement, Governor direction, or under existing statutes - explicitly stating it does not expand OSBI's jurisdiction. It will provide technical support, training to law enforcement, and coordinate with federal and tribal partners on cybercrime cases.
HB 2993 creates 11 rural law enforcement coordination districts across Oklahoma, each covering specific counties (e.g., District 1 includes Washington and Craig Counties). It establishes law enforcement coordinators for each district - requiring 10 years of experience or certification - to serve as liaisons, assist agencies with grant applications for personnel/equipment, and provide technical support. The bill also creates a dedicated "Rural Law Enforcement Coordination Revolving Fund" in the State Treasury to finance coordinator salaries and district operations. This fund is a continuing account not subject to annual budget limits. The law takes effect November 1, 2026.
HB 3618 modifies Oklahoma's sales tax revenue allocation to create dedicated funding for tourism. It directs 0.87% of sales tax revenue (with annual caps) to three tourism-related funds: 24% ($10 million max) to the Oklahoma Tourism Promotion Revolving Fund, 44% ($17 million max) to the Oklahoma Tourism Capital Improvement Revolving Fund, and 32% ($6.6 million max) to the Oklahoma Route 66 Commission Revolving Fund. These funds will support tourism promotion, infrastructure projects, and Route 66 initiatives. The bill affects state tourism entities and local tourism commissions by guaranteeing specific annual funding levels from sales tax revenue.
SB 1740, the "Anti-Perverse Incentive Act," requires Oklahoma state agencies to deposit all fines and fees collected from individuals or businesses into the General Revenue Fund (instead of keeping them). It mandates an appeals process for anyone who believes a fine was imposed for punitive reasons, personal motives, or political reasons by agency staff. Agency employees who abuse this authority face a $1,000 penalty or the amount of the disputed fine, whichever is greater. The law applies to all state agencies and takes effect July 1, 2026.
