Rep. Max Wolfley

Maddy summaryHB 2194 amends Oklahoma's tax code to adjust how taxable income and adjusted gross income are calculated for state tax purposes. It modifies rules for net operating loss deductions (including carryover periods and allocation methods), adds interest income from state/local obligations to taxable income, and establishes specific allocation rules for income from real property, intangible assets, and business activities based on geographic situs. The bill directly affects businesses and individuals calculating Oklahoma income tax by changing how federal tax adjustments and income sources are treated. These changes aim to align Oklahoma's tax calculations more closely with federal rules while maintaining state-specific provisions.

Maddy summaryHB 2197, the "Making College More Affordable Act," prohibits Oklahoma public universities from requiring students to purchase meal plans as a condition for enrollment or on-campus housing. The bill directly affects students at institutions within the Oklahoma State System of Higher Education, removing a mandatory cost tied to enrollment or housing. Key provisions ban institutions from making meal plan purchases necessary for either registering for classes or securing dormitory accommodation. The law takes effect on July 1, 2025, and was passed with strong legislative support (68-18) in March 2025.

Maddy summarySB 172 allows oversight boards for Oklahoma's major public employee retirement systems (including firefighters, police, teachers, and state employees) to approve cost-of-living adjustments (COLAs) under specific circumstances. The bill amends statutes governing these systems to transfer authority for COLA decisions from state legislators to the respective boards. Key provisions require boards to follow defined processes when approving adjustments but do not specify the exact circumstances triggering this authority. The change aims to streamline COLA decisions within each system's governance structure while maintaining board oversight. This affects all participants in the covered retirement systems by altering who makes COLA decisions.

Maddy summaryThis bill modifies Oklahoma's Teachers' Retirement System rules to allow certain retired classroom teachers to return to public school employment without earnings restrictions. Specifically, it permits retired teachers who retired as active classroom teachers by July 1, 2017 or July 1, 2021, have received benefits for at least one year, and have not worked for public schools during that year to return to classroom teaching in common or career tech districts. For three years after retirement, these teachers can earn full salary without deductions from their retirement benefits. The change applies only to those meeting the strict eligibility criteria and does not affect other retired teachers or non-classroom roles.

Maddy summaryHB 2193 adjusts cost-of-living increases for retirees in seven Oklahoma public pension systems (firefighters, police, judges, law enforcement, teachers, and general public employees). It provides tiered annual increases of 4% (for pre-2018 retirees), 2% (2018-2023 retirees), or 0% (post-2023 retirees) on the first $60,000 of their annual retirement income, effective July 1, 2026. The bill replaces prior COLA rules and offsets any previous increases from repealed sections. It directly affects current retirees in these systems who will see adjusted benefit payments based on their retirement date.

Maddy summaryHB 2196 establishes a flexible benefit allowance for Oklahoma school district employees to cover health insurance and other benefits for themselves and their dependents. The state must appropriate annual funds to cover the allowance, calculated based on the number of eligible employees (including certified personnel and support staff like bus drivers or janitors) and their dependents. School districts must offer a flexible benefits plan including health coverage, allowing employees to use the allowance for health insurance or receive unused portions as taxable pay. The bill also updates definitions of "dependent" and requires the State Board of Education to report on self-insured health plans used by school districts.

Maddy summaryHB 2196 creates a flexible benefit allowance for Oklahoma school district employees to cover health care costs for themselves and their dependents. It requires school districts to offer cafeteria-style benefit plans including health coverage, with funding calculated based on the number of eligible employees (including support staff like bus drivers and janitors) and their dependents. The allowance can be used for premiums on health, dental, or other qualified insurance plans, and any unused portion is paid as taxable income to the employee. This applies to all school districts participating in the Oklahoma Employees Insurance and Benefits Board plan or self-insured health programs.

Maddy summaryHB 2198 amends Oklahoma's sales tax code to exempt the purchase of hearing aids from state sales tax. This directly affects individuals in Oklahoma who buy hearing aids for personal use, as they will no longer pay the standard sales tax on these devices. The bill adds hearing aids to the existing list of tax-exempt items under Section 1357 of the Oklahoma Sales Tax Code. The exemption applies to sales made to consumers, not businesses or resellers.

Maddy summaryHB 2204 is a procedural bill that names a future criminal law framework as the "Oklahoma Criminal Law Act of 2025" and sets its effective date for November 1, 2025. It does not create new criminal laws or alter existing penalties; instead, it establishes the official name for a future comprehensive criminal code. The bill is explicitly stated to be "not to be codified" in Oklahoma Statutes, meaning it serves only as a naming convention for the upcoming legislation. This is a formal procedural step with no direct policy impact or affected parties beyond future legislative drafting.

Maddy summaryHB 2199 modifies Oklahoma's tax code to adjust how taxable income is calculated for individuals and corporations. It specifically revises rules for net operating loss deductions (allowing businesses to carry forward losses under updated state-specific formulas) and clarifies how income from property (like rents, royalties, or investments) is allocated across states. The bill affects Oklahoma taxpayers with income from out-of-state sources, businesses using federal loss carryforwards, and entities operating across multiple jurisdictions. Key changes include updating loss carryback periods and refining allocation methods for property income to align with federal tax principles. The bill takes effect for tax years beginning after December 31, 2024.