Rep. Gerrid Kendrix

Maddy summarySB 291 amends Oklahoma's tax code to change how the state handles revenue surpluses from oil, natural gas, and corporate income taxes. It requires the State Board of Equalization to annually certify five-year average revenue levels for these sources, then directs deposits of excess revenue above those averages into specific funds: the Revenue Stabilization Fund (for oil/gas) or both the Constitutional Reserve Fund and Revenue Stabilization Fund (for corporate taxes). The bill does not create a new tax credit for taxpayers but instead establishes a procedural framework for managing state revenue surpluses. This directly affects state budgeting by dictating where surplus tax revenue must be deposited.

Maddy summarySB 397 extends the expiration date of Oklahoma's State Board of Behavioral Health Licensure from July 1, 2025, to July 1, 2026, ensuring the board continues operating without interruption. The bill updates statutory language related to the board's structure, including membership requirements (4 licensed counselors, 3 family therapists, 2 behavioral practitioners, and 2 public members) and committee processes for reviewing licensure within specific specialties. It does not change the board's duties or create new policies, only prolonging its current operational timeline. The bill takes effect July 1, 2025, and was declared an emergency.

Maddy summarySB 559 amends Oklahoma's Funeral Services Licensing Act to clarify that businesses selling funeral merchandise (like caskets or burial supplies) without providing other funeral services no longer need a funeral licensing permit. This directly affects retail sellers of these items who do not offer full funeral services, such as embalming or directing funerals. The bill updates Section 396.2 of the law to explicitly exclude such standalone merchandise sales from the licensing requirements. The change takes effect November 1, 2025.

Maddy summaryThis bill amends Oklahoma's Funeral Services Licensing Act to clarify that businesses selling funeral merchandise (such as burial supplies and equipment) without providing other funeral services - like embalming, directing funerals, or operating a funeral establishment - are exempt from licensing requirements. The change specifically revises the definition of "funeral service merchandise" to exclude these limited sellers from the law's scope. This means retailers focused solely on selling such items, without offering additional funeral services, will no longer need a license under the current regulations. The amendment takes effect on November 1, 2025.

Maddy summarySB 918 amends Oklahoma's Administrative Procedures Act to require courts to interpret state laws and agency rules themselves (de novo) rather than deferring to agency interpretations during judicial review. It also prohibits state agencies from seeking civil penalties in cases where defendants would normally be entitled to a jury trial under common law. The bill directly affects individuals, businesses, and organizations challenging agency actions, as well as state agencies themselves, by changing how court challenges are processed and limiting penalty options. The law takes effect November 1, 2025.

Maddy summarySB 318 creates a new division within Oklahoma's Legislative Office of Fiscal Transparency (LOFT) to review state agency regulations. It requires LOFT to conduct "rule impact analyses" for major rules proposed by state agencies, evaluating costs, benefits, alternatives, and legal basis. This directly affects state agencies that draft new regulations, as they must now submit rule impact statements to LOFT for review. The division must be established within 90 days and limited to five full-time employees. The bill aims to provide legislative oversight of regulatory impacts before rules take effect.

Maddy summarySB 318 establishes the "Regulations from the Executive in Need of Scrutiny" (REINS) Act, requiring Oklahoma's Legislative Office of Fiscal Transparency (LOFT) to create a new division to review state agency regulations. It mandates that state agencies submit rule impact statements to LOFT for all "major rules" (defined under Oklahoma law) before final adoption. This directly affects state agencies that create regulations and gives LOFT new authority to analyze the fiscal and policy impacts of proposed rules. The bill updates existing statutes to formalize this review process, ensuring agencies provide detailed analysis of how regulations affect costs, services, and compliance before they take effect.

Maddy summarySB 918 changes how Oklahoma courts interpret agency actions. It requires courts to interpret statutes and rules themselves instead of deferring to agency interpretations, and to favor interpretations that limit agency power and maximize individual liberty when in doubt. The bill also prohibits state agencies from seeking civil penalties for conduct that would also be subject to a common law lawsuit with a jury trial right, except in summary judgment cases. The law takes effect November 1, 2025.

Maddy summaryHB 2740 amends Oklahoma's individual income tax structure for tax years beginning January 1, 2026. It reduces the top marginal tax rate from 5.50% to 4.75% for all taxable income above specific thresholds, applying to both single filers and married couples filing jointly. The bill establishes new, lower tax brackets: for example, single filers pay 0.25% on the first $1,000, 0.75% on the next $1,500, and 4.75% on all remaining income. This change affects all Oklahoma residents and nonresidents filing state income tax returns, with no federal tax deduction allowed.

Maddy summaryHB 2740 modifies Oklahoma's individual income tax rates for tax years beginning in 2026. It lowers tax brackets for both single filers and married couples filing jointly, introducing new rates such as 0.25% on the first $1,000 of taxable income for singles (0.25% on first $2,000 for married couples) and 4.75% on remaining income for all filers. The bill directly affects all Oklahoma individual taxpayers by reducing their income tax burden compared to prior rates. The changes take effect for tax years starting January 1, 2026, as specified in Section C of the amended statute.