Budget & Taxes

signed · Oklahoma · Senate May 6, 2026

SB 1826: Oklahoma Local Development and Enterprise Zone Incentive Leverage Act; omitting sunset date. Effective date.

SB 1826 removes the expiration date for Oklahoma's Enterprise Zone incentive program, making the tax credits and matching payments permanent. It directly affects businesses locating or expanding within designated enterprise zones and local governments approving projects in those areas. Key provisions include setting a $200,000 annual cap on state payments per business, establishing county-specific investment limits ($20-40 million), and requiring local governments to prove projects will generate at least $1 million in payroll or $5 million in investment. The bill also clarifies eligibility for tourism projects and restricts retail development (except for healthy food stores in low-access areas). This update maintains existing incentive structures while eliminating the program’s automatic termination.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill makes enterprise zone tax credits permanent with spending caps, sustaining business incentives within fiscal limits92% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

passed both · Oklahoma · Senate May 5, 2026

SB 1403: Quality jobs incentives; expanding qualifying industries; modifying wage requirements; modifying period to claim rebate. Effective date.

SB 1403 modifies Oklahoma's Quality Jobs Incentive Program by extending eligibility periods and adjusting wage requirements. It extends incentive contracts from 15 to 30 years for businesses in the entertainment industry (NAICS 711211) without additional funds, while lowering the required annual payroll for manufacturing businesses (NAICS 3111-3119) from $2.5 million to $1.5 million. The bill also adds special provisions for businesses operating on contaminated Superfund sites, allowing them to qualify for incentives if they meet environmental remediation requirements and generate 50% of Oklahoma taxable income at the site. These changes directly affect new businesses seeking state tax incentives for job creation and payroll growth.

Topics ✓ Budget & TaxesSupports Budget & TaxesModifies tax incentive program to expand eligibility and lower payroll requirements, providing business tax rebates without additional state funds, aligning with fiscal policy to stimulate economic development.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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signed · Oklahoma · Senate May 4, 2026

SB 1142: Department of Human Services; making an appropriation; stating purpose. Effective date. Emergency.

SB 1142 allocates $100,000 from unallocated state funds to Oklahoma's Department of Mental Health and Substance Abuse Services for the 2025-2026 fiscal year. The funding is intended to support the department's existing duties, including providing mental health and substance abuse services to Oklahomans. The bill declares an emergency to allow immediate implementation upon approval, bypassing standard legislative timelines. This is a procedural funding measure, not a policy change, and remains pending before the Appropriations Committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $100k from unallocated funds to mental health services, directly funding an essential public program through budget appropriation.95% confidence ✓ HealthcareSupports HealthcareAllocates $100k to mental health department for services, directly funding mental health care as per bill summary and indicators.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

passed · Oklahoma · House Apr 29, 2026

HB 4215: Revenue and taxation; Filmed in Oklahoma Act of 2021; expenditure requirements for incentive eligibility; effective date.

HB 4215 establishes the "Oklahoma Film, Television and Music Incentives Act of 2026," creating a new economic development program for the state's film, television, and music industries. The bill formally names the incentive program and sets its effective date as November 1, 2026. It does not detail specific financial incentives or eligibility rules in the provided text. This legislation directly affects producers and businesses in Oklahoma's entertainment sector by establishing a framework for potential future incentives. The bill is currently in early committee review with no specific provisions outlined beyond its name and effective date.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes economic development incentives for film, television, and music industries, promoting state revenue growth and business investment through tax incentive framework.75% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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signed · Oklahoma · Senate Apr 29, 2026

SB 1122: Ad valorem tax; requiring the State Board of Equalization to assess certain broadband property.at certain radio Effective date.

SB 1122 requires Oklahoma's State Board of Equalization to assess property used for **wired broadband service** (offering internet over 100 Mbps download/20 Mbps upload) at a **15% tax rate** for tax years 2026-2036. It applies only to infrastructure in areas with **less than 10% broadband coverage** (per FCC maps) and exclusively to property used for broadband, excluding other services like video streaming. The bill amends tax code to define "broadband service providers" and mandates this specific assessment ratio for qualifying assets, including fiber, cables, and network infrastructure. This policy directly affects **wired broadband providers** expanding service in underserved rural or low-coverage regions.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 15% tax on broadband infrastructure in low-coverage areas, increasing state revenue for fiscal management per tax code amendment.95% confidence ✗ TechnologyOpposes TechnologyImposes 15% tax on broadband infrastructure in low-coverage areas (under 10% FCC coverage), increasing costs for providers and likely hindering expansion of internet access in underserved regions.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

failed · Oklahoma · Senate Apr 28, 2026

SJR 39: Constitutional amendment; ad valorem; reducing limitation on growth of fair cash value; modifying limitation on growth of fair cash value for homesteads of persons over sixty-five years of age.

Oklahoma's SJR 39 proposes a constitutional amendment to reduce limits on annual increases in property tax assessments. It would lower the maximum annual growth rate for most real property from 5% to 3% (for tax years 2027 onward) and further reduce limits for homestead properties (primary residences) and agricultural land from 3% to 1%. The amendment applies to locally assessed real property, excluding personal property and properties with recent transfers or improvements. If approved by voters, these changes would take effect for tax years beginning in 2027.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces property tax assessment growth limits from 5% to 3% (3% to 1% for homesteads), restricting government revenue growth from property taxes.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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passed · Oklahoma · House Apr 23, 2026

HB 3429: Career technology; creating Career Technology Business Partnership Pool; obligations; proceeds; definitions; fund; effective date.

HB 3429 creates a $50 million Career Technology Business Partnership Pool to finance economic development projects in Oklahoma. It allows career technology districts (vocational schools) to partner with for-profit businesses, using pooled financing for projects that meet workforce needs. Key requirements include adding financial literacy courses to district curricula, prohibiting districts from having outstanding debt while using the program, and ending eligibility after June 30, 2032. The pool is managed by the Oklahoma Development Finance Authority, with bonds potentially issued tax-exempt under federal law.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates $50M state funds for economic development projects via a new pool, directly increasing government spending on workforce programs within state budget framework.95% confidence ✓ EducationSupports EducationProvides $50M for career tech districts, mandates financial literacy curriculum, and funds workforce-aligned education programs.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed · Oklahoma · House Apr 22, 2026

HCR 1025: Concurrent Resolution; supporting the elimination of the United States Department of Education; urging the United States Congress to fully cooperate with such efforts.

This Oklahoma House Concurrent Resolution expresses support for eliminating the United States Department of Education and urges the U.S. Congress to cooperate with that goal. The document argues that education is a state responsibility under the Tenth Amendment and claims that federal involvement has led to excessive regulations and poor student outcomes in Oklahoma. It highlights concerns about declining national reading scores and asserts that local control would better address educational needs. The resolution does not change any laws or policies within Oklahoma but serves as a formal statement of legislative sentiment regarding federal education policy.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill seeks to eliminate the Department of Education, effectively defunding federal education programs and restricting federal spending in this area.95% confidence ✗ EducationOpposes EducationBill seeks to eliminate the US Dept of Education, arguing federal involvement causes poor outcomes and excessive regulations, thus restricting federal educational oversight.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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passed · Oklahoma · House Apr 21, 2026

HB 4476: Economic development; findings; establishing program within the Oklahoma Film and Music Office; tracks; program funds; state contribution percentages; collaboration with the Department of Career and Technology Education; creating the Community Music Infrastructure and Events Development Revolving Fund; effective date.

HB 4476 establishes the Community Music Infrastructure and Events Development Program within Oklahoma's Film + Music Office to fund music-related projects. It creates two funding tracks: Track A supports permanent infrastructure like venue upgrades, sound systems, and ADA compliance (minimum $50,000 projects, $25,000 for rural areas), while Track B funds community festivals including artist fees and production costs (same minimums). Eligible applicants include municipalities, nonprofits, tribal nations, and Main Street programs. The program aims to expand year-round music facilities, boost local tourism, and develop workforce skills in event management and technical fields. Funds come from a dedicated revolving fund, with awards covering specific eligible costs like structural improvements or temporary festival infrastructure.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates income tax revenue to fund music infrastructure/events via revolving fund, directly using state budget resources to support public programs.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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signed · Oklahoma · Senate Apr 21, 2026

SB 1530: State government; Oklahoma Research and Development Rebate Fund; authorizing increase in certain rebate amount under specified condition; imposing certain duties on the Oklahoma Department of Commerce. Effective date.

SB 1530 requires the Oklahoma Department of Commerce to verify that businesses claiming research and development rebates actually conducted eligible research within Oklahoma. It affects companies seeking rebates equal to 5% of their qualified research expenses, with a $20 million annual cap on total payments. The bill mandates that businesses submit applications and documentation for verification before receiving rebates, and if funds are insufficient, payments are prorated or carried over to future years. This amendment updates existing rules for the Oklahoma Research and Development Rebate Fund, effective July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesVerifies R&D rebate eligibility to prevent misuse of $20M cap, promoting fiscal responsibility in state spending.85% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes