Budget & Taxes

signed · Oklahoma · Senate May 13, 2026

SB 1400: Sales tax exemption; combining certain exemptions for aircraft maintenance, manufacturing, and parts. Effective date.

SB 1400 merges separate Oklahoma sales tax exemptions for aircraft maintenance facilities, aircraft manufacturing facilities, and certain aircraft parts into a single, unified exemption under the state tax code. This change directly affects businesses in Oklahoma's aircraft maintenance, manufacturing, and parts supply sectors by simplifying their eligibility for tax exemptions on qualifying purchases. The bill modifies existing statutory language in Sections 1357 and 1357.5 of the Oklahoma Sales Tax Code to combine these previously distinct exemptions. The policy change aims to streamline tax compliance for affected businesses without altering the scope of the exemptions themselves.

Topics ✓ Budget & TaxesSupports Budget & TaxesMerges tax exemptions for aircraft sectors, providing tax relief to businesses under Oklahoma Sales Tax code.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Oklahoma · Senate May 13, 2026

SB 1390: Gross production tax; modifying apportionment of collections for certain fiscal years; modifying apportionment limit. Effective date.

SB 1390 modifies Oklahoma's gross production tax apportionment rules for natural gas and oil revenues. It establishes a "moving five-year average" for gas tax collections to determine when excess revenue (above this average) is sent to the Revenue Stabilization Fund instead of the General Revenue Fund. The bill adjusts the percentage of tax revenue allocated to state general funds, county highway funds, and school districts based on whether gas taxes are levied at 7% or 4% rates. This directly affects natural gas and oil producers, counties receiving highway funds, and school districts eligible for per-pupil funding. The changes take effect immediately as an emergency measure.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes fiscal stability mechanism by redirecting excess gas tax revenue to stabilization fund instead of general fund, promoting responsible budget management.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Oklahoma · Senate May 13, 2026

SB 1410: Agriculture; requiring operation of an Ag in the Classroom Education Program; requiring development of curriculum for K-12 programs. Effective date.

SB 1410 requires Oklahoma's Department of Agriculture to operate an "Ag in the Classroom" program for K-12 students in both rural and urban schools, developing curriculum and providing teacher training. The bill mandates that the department may offer incentives like recognition, project funds, or certificates to teachers using the program. It increases funding by raising the fee from $24 to $27 per Agricultural Awareness license plate deposited into the program's revolving fund, with excess funds specifically allocated for expanding the program into urban schools. The program must be run directly by the Department of Agriculture, with cooperation from the State Department of Education and Oklahoma State University Extension. The bill takes effect November 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases funding via $3 fee hike on Ag license plates to support Ag in Classroom program, directly advancing fiscal allocation for educational initiative.90% confidence ✓ EducationSupports EducationBill mandates curriculum development, teacher training, and increased funding via license plate fee hike for K-12 Ag education program, directly advancing educational access and teacher support.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Oklahoma · House May 12, 2026

HB 3413: Public finance; annual estimate of funds needed; state agencies; contractors; consultant report; effective date.

HB 3413 requires Oklahoma state agencies to submit detailed annual budget requests by October 1 each year, including specific data on program needs, contractor details, and consultant reports. Agencies must publicly post final consultant reports on the state purchasing website and provide information on shared financial services costs to identify potential savings. The bill mandates standardized reporting formats covering program outcomes, staffing, revenue estimates, and capital lease debt for the current and next two fiscal years. It directly affects all state agencies (excluding higher education institutions) by increasing transparency in budget planning and spending oversight. The law takes effect November 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates standardized budget reporting to identify savings, promoting fiscal responsibility through transparency and accountability in state spending.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Oklahoma · House May 12, 2026

HB 3979: Public finance; Oklahoma Economic Development Pooled Finance Act; Infrastructure Pool; Economic Development Pool; caps; effective date; emergency.

HB 3979 increases the funding cap for Oklahoma's Infrastructure Pool and Economic Development Pool from $100 million to $125 million each. It requires 65% of funds from both pools to support smaller municipalities (under 300,000 residents) and 35% to serve all eligible local governments regardless of size. The bill applies directly to Oklahoma cities and counties seeking infrastructure or economic development financing through these pools. The changes take effect November 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases funding caps for infrastructure/economic development pools, expanding state financial support for municipal projects and requiring 65% funds for smaller municipalities.95% confidence ✓ TransportationSupports TransportationIncreases infrastructure pool funding caps to $125M, mandating 65% for smaller municipalities' transportation projects. Directly funds transportation infrastructure through designated pools.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Oklahoma · House May 12, 2026

HB 3831: Emergency management Services; recognizing Oklahoma Task Force 1 as the official deployment asset team; creating the Oklahoma Task Force 1 Revolving Fund; source; purpose; restrictions; codification; effective date.

HB 3831 formally designates Oklahoma Task Force 1 (OK-TF1) as the state's official urban search and rescue team for emergency deployments, requiring it to be the first asset sent for out-of-state disaster responses under the Emergency Management Assistance Compact. The bill appropriates $5 million from the General Revenue Fund for the Emergency Management Assistance Compact Revolving Fund, with $2 million specifically allocated to support OK-TF1's Oklahoma City and Tulsa teams. Funds must cover deployment costs, training, equipment, and operational expenses but cannot be used for routine fire department operations or facilities. This establishes clear funding and operational guidelines for OK-TF1's disaster response capabilities within Oklahoma.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $5M from General Revenue Fund for emergency management services, directly funding public safety program under budget allocation.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Oklahoma · House May 12, 2026

HB 3661: Revenue and taxation; sales tax; exemptions; commercial forestry equipment; effective date.

HB 3661 expands Oklahoma's sales tax exemptions for agricultural products and inputs. It specifically exempts sales of farm-produced goods (like produce and dairy from owner-operated farms), livestock, feed, agricultural fertilizer, machinery, and supplies directly used in farming or ranching operations. The bill requires purchasers to provide written certification confirming items will be used in agricultural production, with false certifications subject to penalties. These exemptions apply only to items used for commercial farming or ranching, not personal gardens or pet-related activities. The changes aim to reduce tax burdens for Oklahoma agricultural producers and their supply chain.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands sales tax exemptions for agriculture, providing tax relief to farmers and ranchers per its summary.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Oklahoma · House May 12, 2026

HB 3981: District Attorneys Council; District Attorney Locality Incentive Program; District Attorney Locality Incentive Program Revolving Fund; codification; effective date.

HB 3981 creates a program to provide financial incentives to full-time prosecutors working in Oklahoma's designated high-need localities. Eligible prosecutors can receive up to $50,000 over five years, with potential additional $10,000 for each two-year service extension beyond that period, subject to available funding. To qualify, prosecutors must agree to a service obligation; leaving early requires repaying funds proportionally. The program is funded through a new revolving fund in the state treasury, managed by the District Attorneys Council, which determines high-need areas based on factors like population size, remoteness, and recruitment challenges.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new revolving fund to provide $50k incentives for prosecutors in high-need areas, increasing state funding for public safety services.90% confidence ✓ Criminal JusticeSupports Criminal JusticeFunds prosecutors in high-need areas to strengthen local justice systems through financial incentives and service obligations.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Oklahoma · House May 12, 2026

HB 3986: Taxes; gross production tax; requiring certain completion methods for specific exemptions; effective date.

HB 3986 modernizes Oklahoma's gross production tax for oil, gas, and mineral production. It sets a 7% tax rate on most oil and gas production (increasing from previous rates), with a temporary 5% rate for wells spudded before the law's effective date for 36 months. The bill creates tax exemptions for 5 years for secondary/tertiary recovery projects (approved after July 2022) and offers a 50% tax reduction for 36 months on production from orphaned wells (requiring a $25,000 bond per well). Producers of oil/gas using recycled water for well completion also get a 24-month exemption proportional to recycled water use. Refunds for exempt production are capped annually at $15 million for recovery projects and $10 million for recycled water projects.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases gross production tax rate to 7% for oil/gas (up from prior rates), directly boosting state revenue through modernized tax structure.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · Oklahoma · House May 12, 2026

HB 4408: State question 780 data; calculation of savings and averted costs from implementation of the Oklahoma Smart Justice Reform Act; Department of Corrections; Legislative Office of Fiscal Transparency; Administrator of the Courts; effective date.

HB 4408 requires the Oklahoma Department of Corrections and the Administrator of the Courts to submit annual data by July 31st on offenders convicted only of crimes reclassified under State Question 780 (which reduced penalties for certain low-level offenses). This data includes unique offenders, days served, and sentence lengths for offenses now classified as misdemeanors or with adjusted dollar thresholds. The Legislative Office of Fiscal Transparency must then calculate the state's annual savings from reduced incarceration costs within 30 days, using actual data or best estimates if needed. The final calculation is binding and cannot be revised later, with the bill taking effect November 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates fiscal transparency to calculate savings from reduced prison sentences, promoting fiscal responsibility through cost tracking.85% confidence ✓ Criminal JusticeSupports Criminal JusticeRequires data collection on penalties reduced under Smart Justice Reform Act, supporting reform implementation by tracking savings from reclassifying low-level offenses.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes