HB 4490 creates the Oklahoma Families Thriving Everywhere Now (OFTEN) program through the Oklahoma State Department of Health, using $3 million in state funds for the 2027 fiscal year. The program provides telecare support, community outreach, and care coordination for women with high-risk pregnancies and parents of children under three, aiming to promote healthy childbirth, stable family formation, and economic self-sufficiency. Services include referrals, case management, and parenting assistance delivered by Oklahoma-based community providers. The bill takes effect July 1, 2026, and includes an emergency declaration to accelerate implementation.
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.
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.
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.
HB 3311 increases the maximum funding limit for Oklahoma's Infrastructure Pool from $100 million to $125 million and establishes specific allocation rules for its use. It requires 65% of Infrastructure Pool funds to support local governments with populations under 300,000 (based on the latest census), while 35% can be used for any eligible local government regardless of size. The bill also modifies the Economic Development Pool similarly, allowing pooled financing for infrastructure and economic development projects across the state. Funds must finance authorized projects involving two or more local governments or public-private partnerships, with tax-exempt bond options subject to federal rules. The changes take effect November 1, 2026.
HB 3126 redirects funds from Oklahoma's oil and gas lease revenues to create a dedicated revolving fund for concurrent enrollment programs, which allow high school students to take college courses. It requires the Commissioners of the Land Office to transfer bonus and delay rental income from oil and gas leases into a new "Concurrent Enrollment Revolving Fund," which can be invested to generate interest and provide ongoing funding. The Oklahoma State Regents for Higher Education must use these funds exclusively for concurrent enrollment, with no other purposes allowed. This ensures a stable, continuing source of support for high school students accessing college-level coursework.
HB 3917 requires public utilities providing electricity to large data centers (defined as facilities using 50+ megawatts monthly) to file new tariff schedules with Oklahoma's Corporation Commission. These tariffs must include a peak-demand surcharge specifically for large data center customers. All surcharge revenue collected by utilities must be transferred to the newly created "Grid Modernization Revolving Fund" in the state treasury. The fund, managed by the Corporation Commission, will finance electric grid modernization projects, with the bill taking effect November 1, 2026.
HB 1378 would have expanded Oklahoma's sales tax exemptions for agriculture by adding timber to the definition of "agricultural products." This change would have exempted sales of timber (including timber products used in farming) from sales tax, directly affecting Oklahoma agricultural businesses, farmers, and timber producers. The bill amended existing tax code provisions that already exempted farm products, livestock, feed, fertilizer, machinery, and other agricultural supplies. However, the bill was vetoed by the Governor on June 10, 2025, and did not become law.
HB 2610 increases Oklahoma's tax credit for nonrecurring adoption expenses from 10% to 15% of eligible costs, raising the maximum annual credit to $3,000 for single filers or married individuals filing separately, and $6,000 for married couples filing jointly. The credit applies to Oklahoma resident taxpayers who pay for adoption-related expenses such as fees, court costs, medical expenses, and travel, but excludes attorney fees in contested adoptions and home renovations. The Oklahoma Tax Commission will establish rules for verifying qualifying expenses. This change takes effect January 1, 2026.
HB 2758 creates the "Preserving and Advancing County Transportation Fund" (PACT Fund) to allocate oil and gas tax revenues directly to Oklahoma counties for road and bridge maintenance. The fund prioritizes counties with the lowest current road maintenance funding, directing two-thirds of its money to help all counties reach a $4,000 per road mile target for highway upkeep. The remaining one-third is split equally between funding road miles based on statewide totals and allocating funds for county bridges using the most recent ODOT bridge inventory data. This bill directly affects all Oklahoma counties by providing a dedicated, ongoing source of funding for their local road and bridge systems.
