Rules

HB 4432 amends Oklahoma's tax code to eliminate a limitation on itemizing wagering income for tax purposes and updates statutory references throughout the Oklahoma Revenue and Taxation Act. It specifically adjusts how businesses calculate Oklahoma taxable income, particularly regarding federal net operating loss deductions and the allocation of income from property or business activities. The bill clarifies that Oklahoma net operating losses must be separately determined using federal rules but without requiring a federal loss, and it updates rules for allocating income from intangible property and certain business activities. This is a procedural update to the tax code, not a new tax or policy change, and it affects businesses and individuals filing Oklahoma income taxes. The bill was introduced in 2026 but has not advanced beyond committee referral.

HB 4104 expands Oklahoma's sex offender registration requirements by adding 38 new offenses to the list that trigger mandatory registration. It amends Oklahoma Statutes to require registration for convictions involving second or subsequent domestic violence offenses, stalking, certain animal cruelty, specific violations of the Sex Offenders Registration Act (like failing to register), and other specified crimes. This affects individuals convicted of any of these newly designated offenses, including repeat domestic abuse, stalking, or offenses related to non-compliance with registration rules. The bill takes effect January 1, 2026, and does not address loitering as implied by its title.

This bill establishes and clarifies the Lindsey Nicole Henry Scholarships for Students with Disabilities Program in Oklahoma, allowing parents of students with special needs to use state funds to enroll their children in eligible private schools. The legislation defines specific eligibility criteria, including students with Individualized Education Programs (IEPs), children of military families, and those in foster care or juvenile justice placements, while requiring parents to secure private school admission before receiving funding. It also sets a 45-day deadline for school districts to determine special education eligibility, deeming students eligible for scholarships if the district fails to decide within that timeframe, and outlines financial responsibilities such as transportation costs remaining with the family. The bill ensures continuity of educational choice by allowing scholarships to remain active until a student graduates, turns 22, or re-enrolls in public school, while mandating that private schools meet state accreditation standards to participate.

HB 1675, titled the "Emergency Management Act of 2025," is a procedural bill that names the legislation and sets its effective date. It creates a new, uncodified section of law (not added to Oklahoma Statutes) and specifies November 1, 2025, as its effective date. This bill does not establish new emergency management policies or affect any specific groups; it solely provides the official title and implementation timeline. As a naming and effective date measure, it has no substantive policy provisions.

HB 3320 repeals Oklahoma's Sunset Act, which automatically terminated state agencies, boards, and commissions after fixed periods unless reauthorized by the legislature. The bill removes automatic termination dates for specific entities like the Oklahoma Abstractors Board, State Board of Examiners of Certified Shorthand Reporters, and the Board of Chiropractic, making their continued operation permanent without future legislative approval. This change eliminates the need for periodic reauthorization votes on these bodies. The bill also repeals related statutes that were part of the Sunset Act framework.