HB 4340 Oklahoma House · 2026 Regular Session

Revenue and taxation; sales tax; exemptions; frack water; effective date.

HB 4340 would add a sales tax exemption for the sale of "frack water" (wastewater from oil and gas extraction) in Oklahoma. This exemption would directly affect oil and gas companies and vendors selling this wastewater, eliminating the sales tax on such transactions. The bill amends Oklahoma's sales tax code to include this specific exemption under existing tax exemption categories. The policy change would reduce tax burdens for businesses involved in handling oil and gas extraction wastewater. The bill is currently pending in the Appropriations and Budget Natural Resources Subcommittee.

Bill status passed 3 of 5 stages cleared

Introduction

Feb 2026

Committee Review

Mar 2026

House Passage

Mar 2026

Senate Passage

Governor

Introduced Feb 2, 2026 Last action Apr 1, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

House Committee Substitute → Floor (House) · 3 edits

MINOR

The bill version was updated from the House Committee Substitute to the Floor version, incorporating amendments by the Senate. The core policy content regarding sales tax exemptions for items like school transportation, food, and medical supplies remains substantively unchanged, with the primary differences being the addition of the Senate sponsor's name and minor formatting adjustments to the text layout.

Scope change

No substantive changes to the scope or applicability of the bill; it remains an amendment to 68 O.S. 2021, Section 1357 regarding sales tax exemptions.

TECHNICAL

Added the name of the Senate sponsor (Murdock) to the bill header.

Adjusted page headers and formatting to reflect the Floor version, including the addition of notes about bold face text denoting committee amendments.

Minor reformatting of line breaks and spacing within the statutory text to align with the floor version layout.

Floor votes · House Mar 23, 2026

How they voted

67–30

Passed · 3 other

Total votes 100

Mar 23, 2026

D Democratic18

18 Nay

100% Nay

R Republican82

67 Yea 12 Nay 3

81% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 24, 2026

Introduced

First Reading

upper

Mar 24, 2026

Lower · Passed

Engrossed, signed, to Senate

lower

Mar 23, 2026

Committee

Referred for engrossment

lower

Mar 23, 2026

Lower · Passed

Third Reading, Measure passed: Ayes: 68 Nays: 28

lower

Mar 9, 2026

Lower · Passed

CR; Do Pass, amended by committee substitute Appropriations and Budget Committee

lower

Feb 16, 2026

Lower · Passed

Recommendation to the full committee; Do Pass Appropriations and Budget Natural Resources Subcommittee

lower

Feb 6, 2026

Committee

Referred to Appropriations and Budget Natural Resources Subcommittee

lower

Feb 4, 2026

Committee

Referred to Appropriations and Budget

lower

Feb 2, 2026

Introduced

First Reading

lower

2 primary · 0 co-sponsors