SB 911 Oklahoma Senate · 2026 Regular Session

Employment Security Act of 1980; modifying conditional factors. Effective date.

SB 911 lowers unemployment tax rates for Oklahoma employers under specific conditions by decreasing the percentage rates applied to taxable wages. For example, the rate for employers in condition "a" drops from 42.5% to 41.25%, and similar reductions apply across other conditions. The bill updates the experience rate table that determines employer tax rates based on their claims history and removes outdated formulas for benefit wage ratio increases. It also raises the minimum balance required for the unemployment fund to ensure financial stability. These changes directly affect businesses paying unemployment taxes in Oklahoma.
Bill status signed all 5 stages cleared
Introduction
Feb 2025
Committee Review
May 2025
Senate Passage
Mar 2025
House Passage
May 2025
Signed into Law
May 2025
Introduced Feb 3, 2025 Signed May 13, 2025
Maddy AI version diff · 4 comparisons

What changed between versions

Floor (House) Floor (Senate) · 4 edits
MODERATE
This bill updates Oklahoma's unemployment insurance system by adjusting contribution rates based on fund balances and employer experience, replacing the previous formula for benefit wage ratio increases with a new detailed rate table. The changes aim to better align employer contributions with the fund's financial condition and individual employer performance.
Scope change
The bill applies to all employers subject to Oklahoma's Employment Security Act, with new conditional factors determining contribution percentages based on the state's Unemployment Compensation Fund balance.
FISCAL

Replaced the formula for benefit wage ratio increases with a new detailed rate table that calculates contribution rates based on state experience factors and employer benefit wage ratios.

Established five conditional contribution percentages (ranging from 40% to 50%) based on the Unemployment Compensation Fund balance and specific conditions labeled 'a' through 'd'.

REQUIREMENT

Updated statutory references and minimum fund balance requirements to reflect current financial conditions.

TECHNICAL

Changed bill formatting from House version to Senate floor version with updated sponsor information and effective date.

Floor votes · Senate Mar 24, 2025 · House May 6, 2025

How they voted

470
Passed · 2 other
Total votes 49
Mar 24, 2025
D Democratic9
9 Yea
100% Yea
R Republican40
38 Yea 2
95% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
29
Key actions
7
Committee
6
May 13, 2025
Signed into law
Approved by Governor 05/10/2025
upper
May 6, 2025
Committee
Referred for enrollment
upper
May 6, 2025
Lower · Passed
Third Reading, Measure passed: Ayes: 91 Nays: 0
lower
Apr 16, 2025
Lower · Passed
CR; Do Pass Appropriations and Budget Committee
lower
Apr 9, 2025
Lower · Passed
Recommendation to the full committee; Do Pass Appropriations and Budget Select Agencies Subcommittee
lower
Apr 2, 2025
Committee
Referred to Appropriations and Budget Select Agencies Subcommittee
lower
Mar 25, 2025
Introduced
First Reading
lower
Mar 25, 2025
Upper · Passed
Engrossed to House
upper
Mar 24, 2025
Committee
Referred for engrossment
upper
Mar 24, 2025
Upper · Passed
Measure passed: Ayes: 46 Nays: 0
upper
Feb 25, 2025
Upper · Passed
Reported Do Pass Economic Development, Workforce and Tourism committee; CR filed
upper
Feb 3, 2025
Introduced
First Reading
upper
2 primary · 0 co-sponsors

Sponsors