HB 2140 changes how Oklahoma county assessors value unfinished commercial buildings. It applies to properties missing interior finishes (like floors, walls, or ceilings) that owners or contractors plan to sell or lease for tenants to complete. The bill requires assessors to value these properties based only on the cost of construction materials used before interior work, not the potential finished value. This change takes effect for the 2026 assessment year and beyond.
HB 2194 amends Oklahoma's tax code to adjust how taxable income and adjusted gross income are calculated for state tax purposes. It modifies rules for net operating loss deductions (including carryover periods and allocation methods), adds interest income from state/local obligations to taxable income, and establishes specific allocation rules for income from real property, intangible assets, and business activities based on geographic situs. The bill directly affects businesses and individuals calculating Oklahoma income tax by changing how federal tax adjustments and income sources are treated. These changes aim to align Oklahoma's tax calculations more closely with federal rules while maintaining state-specific provisions.
This bill proposes a constitutional amendment to change Oklahoma's Judicial Nominating Commission rules. It removes restrictions preventing licensed attorneys (or those with family members who are attorneys) from serving on the Commission, updates references to congressional districts to reflect current boundaries (instead of 1967 districts), and changes most terms to six years while eliminating the "no self-succession" rule. The amendment also removes limits on political party membership for Commission members. These changes directly affect who qualifies to serve on the Commission, which selects judicial nominees for Oklahoma courts.
HB 1604 updates Oklahoma's vehicle excise tax rules. It changes tax rates for standard cars (based on value), sets a $5 minimum tax for off-road vehicles like ATVs and motorcycles, and adds a $10 tax for heavy trucks, cargo trailers, and frac tanks. The bill exempts family transfers (e.g., parent-to-child) and agricultural vehicles, and allows tax credits for stolen or defective new vehicles. Commercial vehicles will pay this tax instead of sales tax, streamlining payments for businesses.
HB 2390 modernizes Oklahoma's Self-Service Storage Facility Lien Act by allowing storage facilities to use electronic rental agreements and clarifying lien rules. It requires facilities to provide written notice before disposing of abandoned property (after 30 days) and caps late fees at $20 or 20% of unpaid rent. The bill also specifies that vehicles/watercraft left unpaid for 60 days may be towed without facility liability. These changes directly affect storage facility owners and tenants using self-storage units, effective November 1, 2025.
HB 1760 creates tax credits for Oklahoma taxpayers who donate to approved education organizations. Individuals can claim a 50% credit (capped at $1,000 for singles or $2,000 for married couples), while businesses can claim up to $100,000. Donors who commit to a two-year contribution receive a higher 75% credit. The bill requires scholarship-granting organizations to submit annual financial reports and program outcomes to the Oklahoma Tax Commission. It directly affects taxpayers donating to qualifying education groups and the organizations receiving these funds.
This bill allows members of public bodies (like city councils or school boards) to join meetings remotely from their home without disclosing their specific address, as long as they label the location as "private residence" on meeting notices. It requires that video/teleconference technology lets the public see and hear the member, and that remote participation doesn't block public access to the meeting. The bill excludes cases where meetings are held entirely at a member's home or with multiple members present there, requiring full location disclosure in those situations. The Legislature states this balances transparency with protecting members' personal address privacy.
SB 1065 increases Oklahoma's cap on non-monetary damages (like pain and suffering) for bodily injury cases from $350,000 to $500,000 per plaintiff. It directly affects plaintiffs in personal injury lawsuits and defendants facing liability for bodily harm. The bill removes this cap only when a court finds, by clear evidence, that the defendant acted with reckless disregard, gross negligence, fraud, or intentional malice. It also requires courts to specify in judgments the split between economic damages (like lost wages and medical costs) and noneconomic damages, and prohibits jury instructions about the cap during trials. The changes apply to civil actions filed on or after November 1, 2025.
SB 382 requires children enrolling in prekindergarten to be toilet trained by the 2025-2026 school year, directly affecting families of 4- to 5-year-olds in Oklahoma public schools. Parents or guardians must provide written assurance of toilet training on a state-created form at enrollment. School districts must follow a specific process if a child is not toilet trained, including temporary unenrollment, referrals to support resources, or allowing parental assistance in training. Children with disabilities requiring an IEP under federal law are exempt from this requirement. The bill takes effect immediately upon enactment.
HB 2197, the "Making College More Affordable Act," prohibits Oklahoma public universities from requiring students to purchase meal plans as a condition for enrollment or on-campus housing. The bill directly affects students at institutions within the Oklahoma State System of Higher Education, removing a mandatory cost tied to enrollment or housing. Key provisions ban institutions from making meal plan purchases necessary for either registering for classes or securing dormitory accommodation. The law takes effect on July 1, 2025, and was passed with strong legislative support (68-18) in March 2025.
HB 1603 requires Oklahoma public schools to teach an age-appropriate human growth and development curriculum in health or science classes, directly affecting students in grades K-12, parents/guardians (via opt-out rights), and school districts (responsible for implementation). The curriculum must include specific content: human biology related to pregnancy, fetal development inside a womb, a 3-minute high-definition ultrasound video of fetal development, and computer-generated animations showing cell and organ growth. Parents may opt their child out of the curriculum two weeks before instruction using a state-prescribed form. Students in grades 9-12 must complete this instruction to graduate with a standard diploma unless an opt-out form was submitted. The law takes effect November 1, 2025.
HB 2606 creates a five-year pilot program requiring Oklahoma's District Attorneys Council to establish domestic violence forensic exams in counties with over 100,000 residents. The program funds qualified health care professionals (physicians or nurses trained in domestic violence exams) to provide free forensic medical exams for victims of domestic violence assault. Participating counties must create a Domestic Violence Examination Fund, with payments capped at $200 per exam through the Crime Victims Compensation Board, requiring signatures from both the victim/guardian and the provider. This directly affects domestic violence victims in qualifying large counties and the healthcare providers conducting these exams.
