HB 3984 creates the "Oklahoma Talent Attraction and Relocation Program" under the Oklahoma Department of Commerce to award grants for recruiting households relocating to Oklahoma from outside the state. It directly affects cities, towns, counties, and nonprofits (as grant applicants) and households earning at least $55,000 annually who move into Oklahoma. Key provisions include a $250,000 annual grant limit per municipality, requiring applicants to cover 20% of program costs, tying 50% of funds to meeting half the household relocation goal, and mandating detailed reports on program outcomes. The bill establishes a revolving fund to reuse repayments and unused grant money for ongoing administration.
HB 3178 changes how farm equipment and tractors are valued for property tax in Oklahoma. It requires county assessors to apply a specific 25% annual depreciation schedule: 75% of original cost in year one, 50% in year two, 25% in year three, and zero value from year four onward. This applies to equipment used in agricultural production on farms owned, leased, or operated by the owner. The bill affects Oklahoma farmers who own qualifying equipment by reducing their property tax burden after three years. It takes effect January 1, 2027.
HB 2973 requires all Oklahoma public school districts to report how they spend state-appropriated funds using a specific data code in the Oklahoma Cost Accounting System, starting with the 2026-2027 school year. This applies only to state funds, not other funding sources, and the State Board of Education must establish the required data code. The bill takes effect July 1, 2026, and was declared an emergency to allow immediate implementation. It directly affects school districts by mandating a new reporting structure for state education funding.
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.
SB 50 exempts the purchase of gun safes and gun safety devices from Oklahoma's sales tax. This change directly affects consumers who buy these items for personal use, as they will no longer pay state sales tax on these purchases. The bill amends Oklahoma's sales tax code (Section 1357) to add gun safes and safety devices to the list of tax-exempt items, aligning with existing exemptions for other safety equipment. The law took effect on May 29, 2025, after becoming law without the governor's signature.
SB 1178 appropriates $100,000 from Oklahoma's General Revenue Fund to the Department of Human Services for fiscal year 2026 to support its existing mental health and substance abuse services duties. The bill directly affects state-funded mental health programs by providing dedicated funding for current operations. It includes an emergency clause, allowing it to take immediate effect without the governor's signature, which occurred on May 29, 2025. This is a procedural funding measure with no new policy requirements, solely allocating existing resources. The appropriation is limited to the specified amount and purpose as defined in the bill text.
HB 2790 appropriates $10 million from Oklahoma's Statewide Recovery Fund to the Office of Juvenile Affairs for pandemic-related programs. It creates special accounts for these funds with no annual spending limits, requiring all use to align with recommendations from the Joint Committee on Pandemic Relief Funding and the American Rescue Plan Act of 2021. The bill limits administrative costs to 2% of funds and mandates quarterly reports to the Joint Committee on Pandemic Relief Funding detailing budgeting, spending, and third-party contracts. It directly affects the Office of Juvenile Affairs' management of these pandemic relief funds.
SB 1141 allocates $100,000 from unallocated state general revenue funds to Oklahoma's Department of Mental Health and Substance Abuse Services for its existing statutory duties. The bill requires these specific funds to be used for mental health services without creating new programs or altering current service requirements. An emergency clause makes the law effective immediately upon passage, bypassing the typical governor's signature requirement. The bill became law on May 29, 2025, after being passed without gubernatorial action.
HB 2797 prohibits Oklahoma's Health Care Authority (OHCA) from using statistical methods like extrapolation to audit Medicaid home and community-based service claims, which could require providers to repay overpayments. It invalidates all past audits using these methods (January 2020-November 2025) and voids related repayment demands. The bill requires OHCA and the Department of Human Services to jointly develop new audit standards and provide training for providers by November 2027. It also mandates compliance with existing fraud reporting rules and updates audit responsibilities for Medicaid waiver programs.
