HB 1760 creates tax credits for Oklahoma taxpayers who contribute to eligible scholarship-granting or educational improvement organizations. It allows a 50% tax credit (up to $1,000 for individuals, $2,000 for married couples, $100,000 for businesses) on contributions, increasing to 75% for those making a multi-year commitment with written proof. The bill also modifies how credits are allocated to business owners and requires annual financial reporting from participating organizations. These credits are subject to annual caps established by the Oklahoma Tax Commission.
HB 1280 (2025) requires Oklahoma school districts to spend at least 50% of their annual budget on classroom instruction starting in 2025-2026. If a district falls below this threshold, it must increase instructional spending by 2% annually until reaching 50%, or face a written warning and, after four years of non-compliance, a permanent 2% annual teacher pay raise for each year missed. The bill defines "annual budget" to exclude bond sales, fundraisers, and non-educational grants, and "instructional expenditures" per federal standards. The bill failed to pass (36-57) on March 27, 2025, so it is not law.
HB 1104 allows Oklahoma counties with fewer than 200,000 residents to levy a 3% lodging tax on hotels and motels (excluding campsites) to fund county-owned tourism facilities. The tax requires voter approval via election or petition and must be deposited exclusively into a dedicated tourism fund, not general county revenue. Counties may not impose this tax within municipalities that already collect their own lodging tax. The bill specifies the tax must fund tourism promotion, advertising, or facility development, with proceeds restricted to these purposes only. It becomes effective November 1, 2025, pending voter approval.
HB 2033 creates a revolving fund called the "Community Health Center Access to Care Revolving Fund" within Oklahoma's State Department of Health. The fund, not limited by fiscal years, will use appropriated monies to increase access to care at federally authorized community health centers (as defined under 42 U.S.C. §330). The Department of Health can spend these funds to support such centers, with expenditures requiring State Treasurer warrants based on approved claims. The bill takes effect July 1, 2025, and was declared an emergency to allow immediate implementation.
HB 2028 would amend Oklahoma's sales tax code to exempt gun safes, firearm ammunition, and firearms from state sales tax. This change would directly affect consumers purchasing these items, as they would no longer pay the standard 4.5% state sales tax on these specific products. The bill achieves this by adding explicit language to Section 1357 of the Oklahoma Statutes, listing these items as tax-exempt under the "Exemptions - General" section. The bill is currently in committee review after its first reading in February 2025.
