HB 2988 creates an income tax credit for Oklahoma landowners who implement specific conservation practices, including removing harmful woody species, improving soil health, or enhancing water efficiency on agricultural land. It directly affects farmers and ranchers who actively practice these conservation methods on their property, allowing them to claim credits of $5-$500 per acre (up to $150,000-$200,000 annually) based on the number of qualifying practices used. The Oklahoma Conservation Commission issues tax credit certificates verifying eligibility, while the program limits annual credits to $3 million total and requires applicants to not have received full cost coverage from other sources. The credit applies to income tax returns for 2027-2030, with certificates processed in order of submission until the $3 million cap is reached.
HB 3016 requires Oklahoma schools to provide binocular vision screenings for students in kindergarten, first, and third grades to identify convergence insufficiency (a vision disorder affecting near focus). Screenings, conducted within 30 days of the school year start by trained school nurses or vision professionals, must be performed in addition to existing vision screenings. The bill establishes a Binocular Screening Revolving Fund in the state treasury to cover program costs using state appropriations, which must supplement - rather than replace - current school vision funding. The program begins in the 2026-2027 school year.
HB 3465 extends the termination date for Oklahoma's Emission Reduction Technology Rebate Program from July 1, 2027, to July 1, 2029. This change directly affects businesses and entities participating in the rebate program, allowing them to continue receiving incentives for emission-reducing technology through 2029. The bill amends Section 55012 of the Oklahoma Statutes to update the program's end date while maintaining existing rebate mechanisms. It becomes effective November 1, 2026.
SB 201 establishes a mandatory minimum salary schedule for Oklahoma public school teachers beginning in the 2025-2026 school year. It sets specific annual salary floors based on years of experience and education level (e.g., $50,000 for a bachelor's degree with 0 experience), requiring school districts to meet these amounts through salary or fringe benefits. The bill defines "fringe benefits" to include retirement contributions (excluding certain state-mandated portions) and mandates written notice to teachers if districts propose salaries below the minimum. It also standardizes how teaching experience (including out-of-state, military, or Department of Defense service) is counted for salary increments, while prohibiting credit for more than five years of such experience.
HB 4118 proposes a tax credit for Oklahoma caregivers of eligible family members. It allows a 50% credit on qualifying expenses - such as medical travel mileage, home modifications, medical equipment, and hiring aides - for caregivers with income under $50,000 (or $100,000 for couples) caring for someone aged 62+ who needs help with two or more daily living tasks (like bathing, dressing, or eating). The credit caps at $2,000 annually per family, rising to $3,000 if the care recipient is a veteran or has dementia. The total annual credit pool is limited to $1.5 million, with unused funds adjusted yearly. If passed, it would take effect November 1, 2026.
SB 1427 requires all Oklahoma children to be screened for type 1 diabetes during routine checkups at ages 5 and 12 by their primary care providers, using accepted medical practices. The bill mandates that these screenings be reimbursed through Oklahoma's Medicaid program (pending federal approval) and directs the State Department of Health to seek additional funding to support the screenings. The Oklahoma Health Care Authority Board and State Commissioner of Health must create implementing rules for reimbursement and screening protocols. This law applies to all children in Oklahoma and takes effect November 1, 2026.
HB 2115 transfers administration of Oklahoma's Energy Conservation Assistance Fund from the Department of Commerce to the Department of Human Services. It provides grants of up to $3,000 for weatherization work (like insulation, storm windows, and structural repairs) to low-income elderly and handicapped homeowners who meet income guidelines (125% of federal poverty level). The bill requires an energy audit before grants are issued, prioritizes applicants with greatest need, and establishes a revolving fund for ongoing program funding. This directly affects qualifying homeowners seeking energy efficiency improvements to their primary residences.
SB 1405 reauthorizes a voluntary tax checkoff on Oklahoma state income tax returns, allowing taxpayers to donate a portion of their refund to the Wildlife Diversity Fund. The fund, managed by the Oklahoma Wildlife Conservation Commission, supports conservation efforts for nongame wildlife (species not classified as game or furbearer). Taxpayers who donate by mistake can request a refund within three years, and the reauthorized checkoff takes effect January 1, 2027. This bill updates statutory language to maintain the existing donation mechanism without altering its core purpose.
HB 4426 creates a state income tax credit for businesses making qualified economic development expenditures in specific Oklahoma locations. It allows eligible businesses to claim up to 10% of qualifying construction, equipment, or infrastructure costs (capped at $6 million per project), or up to 50% for rail infrastructure (capped at $3 million). The credit can be assigned to project affiliates like vendors or investors and carried forward for up to five years, with an annual state cap of $12 million. The bill applies to projects in counties under 100,000 population, industrial parks, economic development zones, or near qualifying railroads, effective November 2026.
SB 1826 removes the expiration date for Oklahoma's Enterprise Zone incentive program, making the tax credits and matching payments permanent. It directly affects businesses locating or expanding within designated enterprise zones and local governments approving projects in those areas. Key provisions include setting a $200,000 annual cap on state payments per business, establishing county-specific investment limits ($20-40 million), and requiring local governments to prove projects will generate at least $1 million in payroll or $5 million in investment. The bill also clarifies eligibility for tourism projects and restricts retail development (except for healthy food stores in low-access areas). This update maintains existing incentive structures while eliminating the program’s automatic termination.
