HB 4190 creates a Cyber Crime and Fraud Unit within Oklahoma's State Bureau of Investigation (OSBI) to investigate cyber-enabled crimes, financial fraud, and digital evidence cases. It funds the unit through a one-time $3 million appropriation from general funds and a new $2 annual fee on motor vehicle insurance renewals (collected by insurers and remitted to OSBI). The unit operates within OSBI's existing jurisdiction, using funds for personnel, technology, training, and operations, with all revenues deposited into a dedicated revolving fund. The bill requires OSBI to provide annual reports on fund usage and takes effect November 1, 2026.
HB 3760 creates tax credits for Oklahomans who donate to certified law enforcement foundations supporting local police departments. Taxpayers can claim credits up to $5,000 annually (single filers) or $10,000 (married/joint filers), with a total annual cap of $75 million statewide and $3 million per foundation. Foundations must be certified by the state, and donations must fund specific officer needs like training, equipment, or joint emergency response teams - *not* regular salaries. The bill requires foundations to report spending and sets strict limits to ensure credits don’t exceed state revenue goals.
HB 2993 creates 11 rural law enforcement coordination districts across Oklahoma, each covering specific counties (e.g., District 1 includes Washington and Craig Counties). It establishes law enforcement coordinators for each district - requiring 10 years of experience or certification - to serve as liaisons, assist agencies with grant applications for personnel/equipment, and provide technical support. The bill also creates a dedicated "Rural Law Enforcement Coordination Revolving Fund" in the State Treasury to finance coordinator salaries and district operations. This fund is a continuing account not subject to annual budget limits. The law takes effect November 1, 2026.
HJR 1074 proposes a constitutional amendment to create the Oklahoma Veterans Lottery Trust Fund, funded by the Oklahoma Veterans Lottery game. The fund would provide grants exclusively for four specific purposes: youth education programs by veteran service organizations, emergency assistance for individual veterans or their families, indigent funerals, and veteran outreach programs with over 50% veteran attendance. A Board of Governors, appointed by major veteran service organizations and the Oklahoma Veterans Council, would manage the fund. The amendment prohibits using these funds to replace existing state funding for veterans, military, or their families, and requires annual reviews by the State Board of Equalization to ensure funds enhance - not supplant - other veteran support programs.
HB 1834 creates the "Inhofe Disaster Savings Account Act" in Oklahoma, allowing homeowners to set up tax-advantaged savings accounts specifically for covering insurance deductibles or self-insured losses related to qualifying disasters (hurricanes, tornadoes, floods, etc.) at their primary residence. Homeowners can deduct contributions from state taxable income (with limits based on their insurance deductible: $2,000 max for deductibles ≤$1,000, up to $15,000 or twice the deductible for higher deductibles, or $350,000 for self-insured), and all interest earned in the account is exempt from state income tax. Withdrawals are tax-free if used for qualified disaster expenses (declared by federal/state authorities), but otherwise become taxable income with a 2.5% penalty, and accounts pass tax-free to surviving spouses upon death. The law takes effect January 1, 2026, targeting Oklahoma homeowners seeking disaster financial preparedness.
This bill, titled "Mathematics instruction..." but actually amending the Oklahoma Higher Learning Access Program, adjusts financial eligibility rules for students seeking higher education support. It raises income thresholds for program qualification (e.g., $80,000 annually for families with five+ children starting in 2025-2026) and adjusts age limits for participation (extending to age 18 for some applicants). Students must meet updated income requirements and comply with program terms like regular school attendance and avoiding substance abuse to maintain eligibility. The bill directly affects Oklahoma students in grades 5-11 seeking financial aid for post-secondary education through this state program.
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.
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.
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 2753 expands Oklahoma's Rural Jobs Act by adding a new $200 million annual pool of state tax credits for rural investments, effective July 1, 2025, beyond the existing $15 million annual cap. The bill requires that at least 10% of each investment must come from local sources like employees or affiliates, and sets a 90-day deadline for rural funds to secure capital after certification. It also establishes a 15-business-day timeline for the Department to determine if a business qualifies for investment, with automatic eligibility if no decision is made by day 20. This expansion aims to increase funding for rural economic development projects by making more tax credits available to eligible businesses and rural investment funds.
