SB 1390 Oklahoma Senate · 2026 Regular Session

Gross production tax; modifying apportionment of collections for certain fiscal years; modifying apportionment limit. Effective date.

SB 1390 modifies Oklahoma's gross production tax apportionment rules for natural gas and oil revenues. It establishes a "moving five-year average" for gas tax collections to determine when excess revenue (above this average) is sent to the Revenue Stabilization Fund instead of the General Revenue Fund. The bill adjusts the percentage of tax revenue allocated to state general funds, county highway funds, and school districts based on whether gas taxes are levied at 7% or 4% rates. This directly affects natural gas and oil producers, counties receiving highway funds, and school districts eligible for per-pupil funding. The changes take effect immediately as an emergency measure.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Feb 2026

Committee Review

May 2026

Senate Passage

Mar 2026

House Passage

May 2026

Signed into Law

May 2026

Introduced Feb 2, 2026 Signed May 13, 2026

Maddy AI version diff · 4 comparisons

What changed between versions

Enrolled (final version) → Committee Substitute · 3 edits

MINOR

The bill underwent significant formatting and structural reorganization, likely due to a committee review process, but the substantive policy content regarding tax rates, fund allocations, and distribution formulas remains identical to the original version. The changes primarily involve the addition of page headers, session details, and the reformatting of statutory text into a more spaced-out layout for readability.

TECHNICAL

The document structure was altered to include session details (2nd Session of the 60th Legislature, 2026) and committee substitute markings, replacing the original enrolled header.

Statutory text was reformatted with increased line spacing and indentation, though the legal language, tax percentages, and fund distribution rules are unchanged.

Page numbering and footer information (e.g., 'Req. No. 3783') were inserted, indicating the document was processed through a legislative committee.

Floor votes · Senate Mar 23, 2026 · House May 6, 2026

How they voted

40–7

Passed · 3 other

Total votes 50

Mar 23, 2026

D Democratic9

7 Yea 2

77% Yea

R Republican41

33 Yea 7 Nay 1

80% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

May 13, 2026

Signed into law

Approved by Governor 05/12/2026

upper

May 6, 2026

Committee

Referred for enrollment

upper

May 6, 2026

Lower · Passed

Third Reading, Measure passed: Ayes: 75 Nays: 16

lower

Apr 23, 2026

Lower · Passed

CR; Do Pass Appropriations and Budget Committee

lower

Apr 16, 2026

Lower · Passed

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

lower

Mar 31, 2026

Committee

Referred to Appropriations and Budget Transportation Subcommittee

lower

Mar 24, 2026

Introduced

First Reading

lower

Mar 24, 2026

Upper · Passed

Engrossed to House

upper

Mar 23, 2026

Committee

Referred for engrossment

upper

Mar 23, 2026

Upper · Passed

Measure passed: Ayes: 38 Nays: 7

upper

Mar 23, 2026

Introduced

General Order, Amended

upper

Mar 4, 2026

Upper · Passed

Reported Do Pass, amended by committee substitute Appropriations committee; CR filed

upper

Feb 23, 2026

Committee

Referred to Appropriations

upper

Feb 23, 2026

Upper · Passed

Reported Do Pass Revenue and Taxation committee; CR filed

upper

Feb 2, 2026

Introduced

First Reading

upper

2 primary · 0 co-sponsors