SB 244 establishes the Program of American Civic Thought and Leadership at the University of Oklahoma (OU). It creates a new academic program focused on teaching American political principles, leadership, civic engagement, and foundational texts of U.S. history and government through courses for students. The program will hire faculty, develop new majors/minors, and offer courses including an upcoming requirement for all OU students to complete a civic knowledge course. It requires annual strategic plans and reports to state leadership, with initial courses launching in fall 2027. The program will operate independently on OU's Norman campus, funded by state appropriations and donations.
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 3944 consolidates four Oklahoma state agencies - Department of Central Services, Office of Personnel Management, Oklahoma State Employees Benefits Council, and State and Education Employees Group Insurance Board - into a single Office of Management and Enterprise Services. It requires state agencies to submit detailed budget requests with performance metrics and track federal funds (like CARES and ARPA) through weekly and quarterly public reports. The bill also updates fund transfer procedures, eliminates outdated references in financial rules, and mandates clearer reporting on budget requests to the Legislature. These changes directly affect state agencies managing public funds and aim to modernize financial transparency.
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.
SB 985 creates Oklahoma's "Local Food for Schools Program," which helps school districts purchase food from local farmers and food producers. The Oklahoma Department of Agriculture will reimburse schools for local food costs and encourage partnerships with local producers. It establishes a permanent revolving fund in the state treasury, funded by legislative appropriations, to support these purchases without annual budget constraints. The program becomes effective November 1, 2025, directly benefiting school districts and Oklahoma agricultural producers.
HB 3043 creates a new category of "seasonal employees" for Oklahoma's Department of Veterans Affairs, defined as unclassified staff working under 1,699 hours annually. These employees will not receive benefits like paid leave, health insurance, retirement, or paid holidays. The bill requires the Department to report annual usage of these positions, including worker counts and total wages, in its budget requests. The law takes effect November 1, 2026.
HB 1590 establishes the "Oklahoma Education Infrastructure Linked Deposit Program" to provide reduced-rate loans for school infrastructure projects. It directly affects charter schools and nonprofit education service entities by enabling them to access funding for constructing, expanding, or repairing buildings and integrated systems like HVAC. The program works by having the State Treasurer place state funds (as certificates of deposit) with eligible banks, which then offer these low-cost loans to qualifying schools, requiring borrowers to certify funds will be used solely for infrastructure. The State Treasurer and Board review applications, with banks applying standard credit checks and prioritizing schools based on local educational needs.
SB 1280 extends the sunset date for Oklahoma's excise tax on oil and gas production from 2026 to 2031. It maintains the current tax rate of 0.095% on oil and gas production until July 1, 2031, after which the rate drops to 0.085%. The bill affects oil and gas producers, purchasers, and royalty owners by specifying how the tax is collected and reported alongside existing gross production taxes. Revenue from the tax continues to be distributed to the General Revenue Fund, the Corporation Commission Plugging Fund, and the Interstate Oil Compact Fund, as outlined in existing law.
SB 1309 modifies Oklahoma's funding for road and bridge projects by increasing annual allocations to the Rebuilding Oklahoma Access and Driver Safety Fund (ROADS Fund). It sets specific annual amounts: $100 million starting in fiscal year 2026 (up from $80 million), rising to $575 million for 2021, $590 million for 2022, and $610 million for 2025 onward. The bill requires the full annual amount to be allocated by July 30 each year and directs $2 million annually to the Heartland Flyer rail project and $3 million to public transit. These funds are exclusively for state highway construction, maintenance, debt service, and specific infrastructure projects managed by the Oklahoma Department of Transportation.
