School district employees; increasing amount in lieu of flexible benefit allowance for certain personnel. Effective date.

SB 1342 increases the monthly cash payment for Oklahoma school district employees who opt out of the cafeteria health plan. Certified personnel (e.g., teachers) and support staff will receive $500 per month as taxable compensation instead of the previous $69.71 and $189.69, respectively. The change applies to all employees choosing not to participate in the school-district-sponsored cafeteria plan after November 1, 2026. This replaces the previous tiered benefit structure with a flat $500 amount for both employee categories. The bill updates statutory language and effective dates but does not alter the health plan options themselves.