SB 2084 caps settlement amounts for wrongful termination claims by employees of Oklahoma public institutions of higher education (like state universities) at two years of their base salary at termination. It limits total settlements to include back pay and damages but excludes accrued unpaid wages, leave, and retirement contributions already earned. The bill specifically applies to state law claims, not federal ones, and takes effect November 1, 2026. This directly affects public university employees filing termination disputes under Oklahoma law.
HB 2894 amends Oklahoma's Tourism Development Act to adjust sales tax credit rules for tourism projects. It provides up to 10% tax credits for projects costing $500,000-$1 million and up to 25% for projects over $1 million, but credits cannot exceed the state's potential sales tax revenue from the project. The bill allows tourism developers in Entertainment Districts to pass credits to tenants or receive incentive payments based on tenant sales tax collections, subject to a $30 million annual cap on all inducements. Developers must verify expenditures with independent audits, and credits cannot be transferred except as specified for Entertainment District tenants.
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.
HB 3590, the Oklahoma Opportunity Scholarship Act of 2026, expands tax credits for Oklahoma taxpayers who contribute to scholarship-granting organizations. It increases the maximum annual tax credit: to $5,000 for single filers (up from $1,000), $10,000 for married couples filing jointly (up from $2,000), and $250,000 for businesses (up from $100,000). Taxpayers who commit to contribute the same amount for two consecutive years qualify for a 100% credit (up from 75%) on those contributions. The bill affects Oklahoma taxpayers making eligible contributions and requires scholarship organizations to submit annual financial reports to the Oklahoma Tax Commission. It takes effect January 1, 2027.
SB 1122 requires Oklahoma's State Board of Equalization to assess property used for **wired broadband service** (offering internet over 100 Mbps download/20 Mbps upload) at a **15% tax rate** for tax years 2026-2036. It applies only to infrastructure in areas with **less than 10% broadband coverage** (per FCC maps) and exclusively to property used for broadband, excluding other services like video streaming. The bill amends tax code to define "broadband service providers" and mandates this specific assessment ratio for qualifying assets, including fiber, cables, and network infrastructure. This policy directly affects **wired broadband providers** expanding service in underserved rural or low-coverage regions.
Oklahoma's SJR 39 proposes a constitutional amendment to reduce limits on annual increases in property tax assessments. It would lower the maximum annual growth rate for most real property from 5% to 3% (for tax years 2027 onward) and further reduce limits for homestead properties (primary residences) and agricultural land from 3% to 1%. The amendment applies to locally assessed real property, excluding personal property and properties with recent transfers or improvements. If approved by voters, these changes would take effect for tax years beginning in 2027.
This Oklahoma House Concurrent Resolution expresses support for eliminating the United States Department of Education and urges the U.S. Congress to cooperate with that goal. The document argues that education is a state responsibility under the Tenth Amendment and claims that federal involvement has led to excessive regulations and poor student outcomes in Oklahoma. It highlights concerns about declining national reading scores and asserts that local control would better address educational needs. The resolution does not change any laws or policies within Oklahoma but serves as a formal statement of legislative sentiment regarding federal education policy.
HB 4273 creates an income tax credit for Oklahoma employees working in the aerospace sector who hold ABET-accredited engineering degrees or are licensed Professional Engineers. It defines "qualified employees" as individuals with such credentials working for "qualified employers" (aerospace businesses or higher education institutions with dedicated aerospace research programs). The credit applies to tuition paid for qualifying engineering programs and is limited to five years per person. This policy directly affects aerospace workers and employers in Oklahoma's aerospace industry by reducing their state income tax liability. The bill takes effect January 1, 2027.
Oklahoma Senate Bill 227 modifies tax exemptions for oil and gas producers by limiting eligibility for gross production tax refunds to specific years (2005-2013 and 2022-2024). It caps annual refunds at $12.5 million for 2015-2016 and $10 million for 2022-2024, requiring producers to qualify as "economically at-risk" leases based on production volume and profitability thresholds. Producers must submit documentation to the Oklahoma Tax Commission to claim refunds for prior-year production, with claims due by the bill’s effective date for 2024. The bill directly affects oil/gas operators seeking refunds on past production under these revised rules.
HB 3024 establishes a 10% annual cap on salary increases and bonuses for most state employees in executive branch agencies, requiring cabinet secretary approval for any increase exceeding this limit. It mandates that agencies set performance metrics for bonus eligibility and document salary adjustments above 10% due to role changes or performance reviews. The bill excludes executive directors, positions requiring advanced degrees or state licenses (like doctors and engineers), and employees of higher education systems or school districts from these limits. These provisions take effect July 1, 2026, with the Office of Management and Enterprise Services overseeing implementation.
