SB 947 updates Oklahoma's nursing facility fee structure and fund allocation rules to improve long-term care services for seniors. It revises how the Nursing Facilities Quality of Care Fee is calculated (based on 6% of total patient gross receipts divided by patient days) and designates specific uses for the resulting fund, including funding 15 ombudsmen positions and increasing monthly personal needs allowances for nursing home residents from $30 to $50. The bill ensures these programs - such as Medicaid services, nursing facility inspections, and senior support services - remain exempt from budget cuts. It directly affects nursing facilities (which pay the fee), seniors receiving Medicaid long-term care, and state agencies managing these programs. The bill was enacted without the Governor's signature on May 13, 2025.
HB 1205 repeals Oklahoma's tax credit for small wind turbine installations by removing Section 2357.32B from the state's tax code. This change directly affects small wind turbine owners and installers who previously qualified for the credit. The repeal takes effect on November 1, 2025, eliminating the tax incentive for new installations after that date. The bill is procedural and does not create new policy, only removing an existing tax provision.
HB 1278 creates the Barbara Weber ALS Grant Program within Oklahoma's State Department of Health to provide funding for ALS research and support services for Oklahomans diagnosed with ALS or their caregivers. It establishes a renewable revolving fund in the state treasury, initially funded with $1 million from the General Revenue Fund, to sustain program operations without annual budget constraints. The program requires the State Department of Health to submit annual reports detailing grant recipients, amounts awarded, and fund usage to state legislative leaders. The law became effective July 1, 2025, after passing without the Governor's signature on May 12, 2025.
This bill modifies the definition of "basic industry" for Oklahoma's Quality Jobs Program, specifically addressing the relationship between employers and leased or contracted employees. It amends Section 3603 of the Oklahoma Statutes to clarify how certain leased or contracted workers are counted toward program eligibility. The change affects businesses seeking tax incentives under the program by establishing clearer criteria for including leased or contracted employees in job-count calculations. The bill was enacted without the Governor's signature on May 12, 2025. (Note: The provided bill text excerpt focuses on industry classifications but does not explicitly show the modified employee relationship definition; the summary reflects the bill's stated purpose based on its title and context.)
SB 301 modifies Oklahoma's tax credit system for donations to biomedical and cancer research institutes. It reduces annual credit limits to $1.5 million for biomedical research donations and $500,000 for cancer research donations starting in 2026, down from $2 million previously. Donors to qualifying institutes (which must receive $20 million annually in NIH funding for biomedical or $4 million for cancer research) will face new caps: $25,000 for business donors to biomedical institutes, and $1,000-$2,000 for individual filers depending on filing status. The bill adjusts how credit percentages are calculated using the second preceding year's claims and ensures credits cannot exceed tax liability.
HB 1372 temporarily lowers the gross production tax rate for oil and gas from existing wells (spudded before the law's effective date) to 5% for 36 months, instead of the standard 7%. It also creates two new tax exemptions: 1) 5 years of tax-free production for secondary/tertiary recovery projects approved after July 2022, and 2) a 24-month tax exemption for wells using recycled water (proportional to recycled water usage). For orphaned wells, producers must post a $25,000 surety bond per well to qualify for a 50% tax reduction for 36 months. The bill sets annual refund limits of $15 million for recovery projects and $10 million for recycled water exemptions, requiring producers to apply for refunds through the Tax Commission.
HB 1438 sets a monetary cap of $150,000 to $350,000 per entity per year for grants under Oklahoma's Rural Economic Action Plan program, which funds water quality projects like sewer line repairs, water treatment, and infrastructure improvements. The bill prioritizes small cities (under 1,750 population) and those with weaker fiscal capacity, while restricting eligibility to cities/towns under 7,000 population (based on census data) and unincorporated areas under 7,000. It requires the Oklahoma Water Resources Board to distribute all funds without administrative retention, establish separate accounts for specific economic development districts, and eliminate matching fund requirements for recipients.
This bill amends the Oklahoma Tourism Development Act to increase the cumulative inducement amount that can be provided annually for tourism promotion. It directly affects state agencies responsible for developing and marketing Oklahoma as a travel destination. The key provision allows for a higher annual budget allocation to incentivize tourism growth through financial incentives. The bill became law on May 7, 2025, without requiring the Governor's signature.
HB 1392 increases the fee county treasurers charge for certifying mortgages from $5 to $10 per mortgage. This fee, paid by mortgage borrowers, lenders, or other interested parties, will be deposited into a dedicated "County Treasurer's Mortgage Certification Fee Account" and used solely for operating the treasurer's office. The bill modifies existing mortgage tax rates based on loan term length but focuses the main change on the certification fee increase. It becomes effective November 1, 2025.
HB 2087 modifies Oklahoma's income tax credit for donations to qualified research institutes. It adjusts annual funding caps: for biomedical research institutes, the limit drops from $2 million to $1.5 million per year starting in 2026, while cancer research institute credits are capped at $500,000 annually. The credit percentage for each donation type is recalculated yearly based on prior-year claims, using specific formulas to stay within these new limits. Taxpayers donating to qualifying nonprofit biomedical or cancer research institutes (defined by NIH funding requirements) can claim the credit, with individual limits of $1,000-$25,000 depending on filing status or business type.
