School district employees; requiring appropriation of certain funding for flexible benefit allowances for school district employees of certain districts. Effective date. Emergency.

SB 1494 requires Oklahoma's Legislature to annually appropriate funds for a flexible benefit allowance for school district employees. This allowance, which can be used to pay for health insurance or taken as taxable cash, applies to employees in districts meeting specific instructional requirements: those with 170+ days of in-person classroom instruction receive full funding, while others get a minimum set amount based on 2026 standards. The bill mandates that school districts establish a cafeteria plan for employees to access these benefits and clarifies the allowance does not count toward retirement contributions or salary calculations. It takes effect July 1, 2026.