Budget & Taxes

vetoed · Oklahoma · House May 30, 2025

HB 2646: Revenue and taxation; adjustments; wagering; tax year; effective date.

HB 2646 eliminates a limitation on taxpayers deducting wagering income when calculating Oklahoma taxable income, directly affecting individuals and businesses claiming such deductions. The bill amends Oklahoma Statute 68 O.S. § 2358 to allow full itemization of wagering income without prior restrictions. It also updates statutory references and adjusts tax year calculations for net operating losses. The bill was referred to the Governor but received a pocket veto on June 15, 2025, meaning it did not become law.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill eliminates restrictions on wagering income deductions, reducing taxable income for affected taxpayers, providing tax relief per support indicators.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

vetoed · Oklahoma · House May 30, 2025

HB 2645: Revenue and taxation; practice of medicine; tax credit; time period; effective date.

HB 2645 creates a tax credit for qualifying doctors practicing medicine in rural Oklahoma, directly affecting licensed physicians who meet specific residency and education criteria. The credit, capped at $20,000 per year per doctor, applies to taxable income from medical practice in designated rural areas (population under 25,000 and at least 25 miles from larger cities). The bill includes an annual $1 million total credit limit, with adjustments to prevent exceeding this cap. The bill was pocket-vetoed by the governor on June 15, 2025, and never became law.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit for rural doctors, reducing taxable income and incentivizing medical practice in underserved areas, aligning with tax relief indicators.95% confidence ✓ HealthcareSupports HealthcareBill provides tax credit to attract doctors to rural areas, improving healthcare access for underserved populations and directly supporting medical professionals in healthcare delivery.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

vetoed · Oklahoma · Senate May 29, 2025

SB 324: Incentives; creating the Oklahoma Research and Development Rebate Fund; prescribing sources of funds; creating a research and development rebate program; authorizing promulgation of rules.

SB 324 creates the Oklahoma Research and Development Rebate Fund to provide businesses with a 5% reimbursement for qualified research expenses incurred within the state. Eligible businesses must submit applications demonstrating research activities occurred in Oklahoma and have filed all required state tax returns. The program, administered by the Oklahoma Department of Commerce, reimburses up to $20 million annually, with payments prorated if demand exceeds available funds. This directly affects businesses conducting research in Oklahoma that claim expenses on federal Form 6765.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 5% tax rebate to businesses for qualified R&D expenses, reducing tax burden and incentivizing economic activity within state budget framework.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

vetoed · Oklahoma · Senate May 29, 2025

SB 915: Solar energy; requiring certain commercial solar energy facilities to meet certain standards. Effective date. Emergency.

This bill requires owners of commercial solar energy facilities in Oklahoma to pay annual property taxes on their solar installations by December 31 each year. It directly affects commercial solar facility owners, who previously may have been exempt from such taxes. The key provision mandates that taxes and other assessments be paid to the county treasurer annually, aligning commercial solar facilities with standard property tax rules. This changes the tax treatment for commercial solar projects, making them subject to local property tax requirements effective immediately.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill closes tax exemption for commercial solar facilities, requiring annual property taxes, increasing state revenue and aligning with standard tax rules.90% confidence ✗ EnergyOpposes EnergyImposes property taxes on commercial solar facilities, increasing costs and potentially hindering solar development by removing previous tax exemptions.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

vetoed · Oklahoma · House May 29, 2025

HB 2260: Revenue and taxation; income tax credit; civil engineering; effective date.

HB 2260 creates tax credits for Oklahoma civil engineering employers and employees to encourage hiring and retention. Employers can claim credits for 50% of tuition reimbursed to new hires (first 4 years) or 5-10% of compensation paid (first 5 years), capped at $12,500 annually per employee. Employees may claim up to $5,000 yearly in tax credits for 5 years, based on their degree location (in-state vs. out-of-state). The credits apply to qualified employees with ABET-accredited degrees or Professional Engineer licenses, employed by eligible engineering firms starting January 1, 2026, through 2030. The bill takes effect November 1, 2025, with all credits expiring after 2030.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates targeted tax credits for civil engineering employers/employees, providing tax relief to incentivize hiring/retention, directly advancing tax policy within Budget & Taxes.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

vetoed · Oklahoma · House May 29, 2025

HB 2374: Revenue and taxation; Filmed in Oklahoma Act of 2021; procedures for withholding tax; income tax treatment; set aside amount for economic impact reviews; effective date; emergency.

HB 2374 creates a film production rebate program in Oklahoma for productions meeting specific filming requirements. It provides rebates to eligible film and television productions that film at least 75% of a season or pilot within the state, based on qualifying local spending like wages for Oklahoma residents or crew. The program, administered by the Oklahoma Department of Commerce and Tax Commission, requires applicants to verify payments to local crew, vendors, and tax compliance. Productions must submit annual reports detailing rebate payments to legislative committees. The bill directly affects film studios, production companies, and local crew members who qualify under its spending and filming criteria.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax rebates for film productions, providing tax relief to incentivize local economic activity and qualifying spending, directly impacting tax policy and budget allocation.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

vetoed · Oklahoma · Senate May 29, 2025

SB 687: Sales tax exemption; requiring Oklahoma Broadband Office and Oklahoma Tax Commission to administer certain rebate program; modifying rebate limit; creating the Oklahoma Broadband Rebate Revolving Fund.

SB 687 creates a rebate program for businesses purchasing equipment to expand broadband services in underserved or unserved areas of Oklahoma. It directs the Oklahoma Broadband Office and Tax Commission to administer the program, requiring equipment to directly enable broadband expansion (not operational costs) and limiting rebates to $42 million total - $31.5 million reserved for low-population-density counties. The Oklahoma Broadband Rebate Revolving Fund will pay approved claims, with payments calculated based on total eligible claims versus available funds. Providers must file claims by specified deadlines, and annual reports will track broadband project impacts without disclosing individual company names.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates $42M broadband rebate fund via revolving fund, allocating state budget to fund infrastructure expansion in underserved areas, aligning with 'funds essential programs' indicator.92% confidence ✓ TechnologySupports TechnologyFunds broadband infrastructure expansion via rebates for equipment, directly advancing internet access in underserved areas - core technology policy objective.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

vetoed · Oklahoma · House May 29, 2025

HB 2785: Public finance; imposing duties upon the Office of Management and Enterprise Services; budget procedures for the Oklahoma Department of Mental Health and Substance Abuse Services; requirements related to allocation of funds; emergency.

HB 2785 requires Oklahoma's Office of Management and Enterprise Services (OMES) to implement stricter budget oversight for the Department of Mental Health and Substance Abuse Services. It mandates OMES to review agency budgets against actual spending before releasing funds, prohibit contracts without clear cost limits, restrict multi-year contract encumbrances to current-year funds, and block payments for unapproved expenses. The bill also requires OMES to report monthly revenue and spending status to the Governor, legislature leadership, and relevant committees. This directly affects state budget management for mental health services by adding specific financial controls to prevent overspending. The law takes immediate effect due to an emergency declaration.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires stricter budget oversight, cost controls, and prevents unapproved spending to promote fiscal responsibility within mental health funding procedures.90% confidence ✗ HealthcareOpposes HealthcareBill restricts mental health funding flexibility by mandating strict budget oversight, blocking unapproved payments, and limiting contract terms, reducing operational capacity.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

Track

signed · Oklahoma · House May 29, 2025

HB 2766: General appropriations; various agencies, authorities, boards, bureaus, commission, funds and programs; effective date.

HB 2766 is the Oklahoma state budget bill for fiscal year 2026, allocating over $1.65 billion from the General Revenue Fund to support public schools. It directs specific funding for teacher salaries, textbooks, health benefits for staff, school administration, and the School Consolidation Assistance Fund, drawing from multiple sources including the Education Lottery Trust Fund and Mineral Leasing Fund. The bill was enacted without the Governor's signature on May 29, 2025, and directly affects all Oklahoma public schools and their students through these state-funded resources.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $1.65B from General Revenue Fund for public school funding including teacher salaries, textbooks, and health benefits, directly advancing essential education programs.95% confidence ✓ EducationSupports EducationAllocates $1.65B for teacher salaries, textbooks, health benefits, and school consolidation fund from education-specific sources like Education Lottery Trust Fund.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentFunds teacher salaries and health benefits for school staff, directly supporting labor-related employment standards within public education.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Oklahoma · Senate May 29, 2025

SB 1135: Health insurance; premium taxes; clarifying applicability of certain exclusion; premium tax credit; creating certain exclusion. Emergency.

SB 1135 allocates $100,000 from Oklahoma's General Revenue Fund to the Oklahoma Health Care Authority for the 2025-2026 fiscal year to support its operations. The bill declares an emergency to allow immediate implementation upon approval. This legislation provides specific funding for the Authority's duties without altering existing health insurance or tax policies.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $100k from General Revenue Fund to fund Oklahoma Health Care Authority operations, directly advancing state budget allocation for essential services without tax policy changes.90% confidence ✓ HealthcareSupports HealthcareAllocates $100k to Oklahoma Health Care Authority for operations, directly funding public health services without altering existing policies.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes