Budget & Taxes

passed · Oklahoma · House Apr 1, 2026

HB 2952: Revenue and taxation; motor vehicle excise tax; value of vehicle; effective date.

HB 2952 changes how Oklahoma calculates the tax on new vehicle purchases by requiring the motor vehicle excise tax to be based on the sales price minus any trade-in value. This directly affects vehicle buyers who use trade-ins, as the adjusted price (after subtracting trade-in credits) must now appear on the bill of sale. The bill mandates that sellers document this reduced value on the bill of sale or a prescribed form, rather than using the full sales price. It takes effect on July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces tax burden on vehicle buyers by basing excise tax on adjusted price after trade-in, providing direct tax relief per bill's calculation change.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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failed · Oklahoma · House Mar 23, 2026

HB 3178: Revenue and taxation; ad valorem; depreciation schedule; fair cash value; farm equipment and farm tractors; Oklahoma Tax Commission; effective date.

HB 3178 changes how farm equipment and tractors are valued for property tax in Oklahoma. It requires county assessors to apply a specific 25% annual depreciation schedule: 75% of original cost in year one, 50% in year two, 25% in year three, and zero value from year four onward. This applies to equipment used in agricultural production on farms owned, leased, or operated by the owner. The bill affects Oklahoma farmers who own qualifying equipment by reducing their property tax burden after three years. It takes effect January 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces property tax burden on farmers via accelerated depreciation schedule, providing direct tax relief for agricultural equipment owners.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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signed · Oklahoma · House Mar 23, 2026

HB 1427: Tax credit; expanding forms of taxation for which a credit is allowed; clean-burning vehicle fuel; hydrogen fuel cells; effective date.

HB 1427 creates tax credits for Oklahoma taxpayers who invest in qualifying clean-burning motor vehicle fuel equipment. It directly affects vehicle owners and businesses that install or purchase equipment allowing vehicles to run on compressed natural gas, hydrogen, liquefied natural gas, or liquefied petroleum gas. The bill provides tiered credits: up to $5,500 for light vehicles (under 6,000 lbs), up to $100,000 for heavy trucks (over 26,500 lbs), and 45% of costs for commercial refueling stations. Credits are limited to new, certified equipment meeting safety standards and must be claimed against state income tax. Unused credits can be carried forward for up to five years.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credits for clean energy vehicle equipment, providing direct tax relief to incentivize investment in clean fuels per bill summary.95% confidence ✓ EnergySupports EnergyProvides tax credits for clean-burning fuel equipment adoption, directly incentivizing investment in alternative energy infrastructure for vehicles.90% confidence ✓ EnvironmentSupports EnvironmentTax credits incentivize clean-burning fuels (CNG, hydrogen, LNG, LPG), reducing vehicle emissions. Directly promotes cleaner transportation as environmental protection measure.95% confidence ✓ TransportationSupports TransportationProvides tax credits for clean-burning vehicle fuel equipment, directly promoting sustainable transportation infrastructure and reducing emissions through financial incentives.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

failed · Oklahoma · House Mar 16, 2026

HB 2973: Oklahoma Cost Accounting System; requiring school districts to report all state-appropriated spending using a specific data code; effective date.

HB 2973 requires all Oklahoma public school districts to report how they spend state-appropriated funds using a specific data code in the Oklahoma Cost Accounting System, starting with the 2026-2027 school year. This applies only to state funds, not other funding sources, and the State Board of Education must establish the required data code. The bill takes effect July 1, 2026, and was declared an emergency to allow immediate implementation. It directly affects school districts by mandating a new reporting structure for state education funding.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates detailed reporting of state education spending to enhance fiscal accountability, aligning with fiscal responsibility indicators.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Oklahoma · House Mar 5, 2026

HB 3698: Unstable housing; Student Eviction Assistance Revolving Fund; Oklahoma State Department of Education; indigent defense; forcible entry and detainer; requirements; report; audit; effective date.

HB 3698 creates the Student Eviction Assistance Revolving Fund within Oklahoma's State Department of Education to address housing instability affecting students. The fund provides legal representation for low-income families (indigent tenants) with children enrolled in pre-K through 12th grade facing eviction (forcible entry/detainer cases), with referrals required through their school district. Funding comes from state appropriations, federal grants, and donations, and is allocated across all 77 counties based on poverty rates and chronic absenteeism data. The bill mandates annual audits of legal service organizations, requires detailed expenditure reports to state leaders, and takes effect November 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates state appropriations to fund the Student Eviction Assistance Revolving Fund, directly advancing public service funding through state budget resources.95% confidence ✓ EducationSupports EducationCreates Student Eviction Assistance Fund via State Department of Education to prevent housing instability-related absenteeism, directly supporting educational access for K-12 students.90% confidence ✓ HousingSupports HousingCreates Student Eviction Assistance Fund providing legal aid to low-income families facing eviction, directly protecting tenant rights and addressing housing instability for students.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Oklahoma · House Mar 5, 2026

HB 3973: Office of Juvenile Affairs; facilities; Southwest Oklahoma Juvenile Center; Southwest Oklahoma Juvenile Center Reestablishment Revolving Fund; repealer; codification; effective date.

HB 3973 creates a "Southwest Oklahoma Juvenile Center Reestablishment Revolving Fund" in the state treasury to support the Office of Juvenile Affairs (OJA) in restoring the Southwest Oklahoma Juvenile Center in Manitou. The fund allows OJA to use these monies, along with other available funds, to plan, develop, and improve the facility for providing secure care and specialty residential services to Oklahoma youth. It authorizes the Office of Management and Enterprise Services (OMES) to accept properties (like the former facility) offered as gifts or at minimal cost to aid reestablishment. The bill repeals the prior governing section (10A O.S. 2021, Section 2-7-618) and takes effect July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates state treasury fund to restore juvenile center, allocating budget resources for public service. Aligns with funding essential programs under Budget & Taxes.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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signed · Oklahoma · House Mar 2, 2026

HB 2786: Department of Mental Health and Substance Abuse Services; making an appropriation; source; amount; purpose; emergency.

This bill authorizes an emergency appropriation of approximately $19.66 million to the Oklahoma Department of Mental Health and Substance Abuse Services. The funds must come from the Rate Preservation Fund in the State Treasury and are designated specifically for Title XIX services, which are Medicaid-funded mental health and substance abuse programs. The legislation includes an emergency provision, allowing the funding to take effect immediately upon the governor's approval without waiting for the regular budget cycle. This action provides direct financial resources to the state agency responsible for administering mental health and substance abuse services.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides emergency appropriation of $19.66M to fund mental health and substance abuse services through Medicaid, directly increasing government spending on essential public programs.95% confidence ✓ HealthcareSupports HealthcareBill provides emergency funding of $19.66M for mental health and substance abuse services under Medicaid, directly advancing healthcare access and program strength.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

passed · Oklahoma · House Feb 26, 2026

HB 2140: Revenue and taxation; Ad Valorem Tax Code; definitions; classifications of property; valuation procedures; effective date.

HB 2140 changes how commercial buildings with unfinished interiors are taxed in Oklahoma. It requires county assessors to value such properties - those sold or leased for the new owner/tenant to complete interiors (e.g., flooring, ceilings) - based solely on the cost of construction materials before interior work, not the full building cost. This applies to commercial buildings constructed without final interior elements like finished walls or cabinetry, affecting property owners and contractors selling or leasing these spaces. The law takes effect January 1, 2026, directly impacting property tax assessments for these specific commercial properties.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces taxable value for commercial properties by excluding interior costs, lowering property tax burden on owners/contractors.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Oklahoma · House Feb 19, 2026

HB 2968: Revenue and taxation; Oklahoma taxable income; Oklahoma adjusted gross income; effective date.

HB 2968 proposes changes to how Oklahoma calculates taxable income for corporations and adjusted gross income for individuals. It specifically adds interest income from state and local bonds (not already exempt) to taxable income, adjusts federal net operating loss deductions based on Oklahoma-sourced losses, and revises rules for allocating income from property and business activities. These changes would directly affect all Oklahoma taxpayers by altering their state tax calculations. The bill modifies existing tax code provisions but does not specify an effective date in the provided text.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdds previously exempt interest income to taxable base, increasing state tax revenue and strengthening fiscal management.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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died · Oklahoma · House Feb 19, 2026

HB 3237: Revenue and taxation; motor vehicle excise tax; exemptions; surviving spouses; veterans with Gold Star status; effective date.

HB 3237 amends Oklahoma's motor vehicle excise tax law to create a new exemption for surviving spouses of veterans who were awarded Gold Star status (indicating the veteran died in military service). This exemption directly affects eligible surviving spouses who own vehicles, removing the requirement to pay the standard excise tax on those vehicles. The bill adds this exemption as a new provision (section 11) to the existing list of tax exemptions in the statute. The key mechanism is eliminating the tax obligation for qualifying vehicles owned by these surviving spouses, with the exemption applying to vehicles registered in Oklahoma. The bill does not change other existing exemptions or tax rates.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax exemption for surviving spouses of Gold Star veterans, reducing their tax burden - provides targeted tax relief to a specific vulnerable group.95% confidence ✓ VeteransSupports VeteransCreates tax exemption for surviving spouses of Gold Star veterans, expanding benefits and recognizing service through motor vehicle tax relief.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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