HB 2021 creates the Oklahoma Kids After-School Grant Program (OKAGP) under the Department of Human Services to fund community-based organizations running after-school programs for K-12 students. Eligible organizations must operate at least five locations across Oklahoma (either directly or through partnerships) and qualify for exemptions from child care licensing under Title 10. The bill establishes a revolving fund in the State Treasury for these grants, funded by state appropriations and donations, with no annual budget restrictions. The program becomes effective November 1, 2025, and will provide grants to support after-school programming for children.
HB 2952 changes how Oklahoma calculates the tax on new vehicle purchases by requiring the motor vehicle excise tax to be based on the sales price minus any trade-in value. This directly affects vehicle buyers who use trade-ins, as the adjusted price (after subtracting trade-in credits) must now appear on the bill of sale. The bill mandates that sellers document this reduced value on the bill of sale or a prescribed form, rather than using the full sales price. It takes effect on July 1, 2026.
HB 3973 creates a "Southwest Oklahoma Juvenile Center Reestablishment Revolving Fund" in the state treasury to support the Office of Juvenile Affairs (OJA) in restoring the Southwest Oklahoma Juvenile Center in Manitou. The fund allows OJA to use these monies, along with other available funds, to plan, develop, and improve the facility for providing secure care and specialty residential services to Oklahoma youth. It authorizes the Office of Management and Enterprise Services (OMES) to accept properties (like the former facility) offered as gifts or at minimal cost to aid reestablishment. The bill repeals the prior governing section (10A O.S. 2021, Section 2-7-618) and takes effect July 1, 2026.
This bill authorizes an emergency appropriation of approximately $19.66 million to the Oklahoma Department of Mental Health and Substance Abuse Services. The funds must come from the Rate Preservation Fund in the State Treasury and are designated specifically for Title XIX services, which are Medicaid-funded mental health and substance abuse programs. The legislation includes an emergency provision, allowing the funding to take effect immediately upon the governor's approval without waiting for the regular budget cycle. This action provides direct financial resources to the state agency responsible for administering mental health and substance abuse services.
HB 3319 expands Oklahoma's debt collection system by allowing certain qualified entities - including municipal public authorities, public trusts, and courts - to deduct unpaid debts directly from state income tax refunds. It specifically permits collection of court fines/costs (minimum $50), delinquent utility charges (90+ days overdue with disconnection), and other debts from taxpayers who filed state tax returns. The Oklahoma Tax Commission would deduct the amount from refunds after sending written notice, with a 5% collection fee withheld, and taxpayers retain the right to contest claims within 30-60 days. This affects taxpayers with outstanding debts to these entities and streamlines collections for local governments and courts.
HB 2140 changes how commercial buildings with unfinished interiors are taxed in Oklahoma. It requires county assessors to value such properties - those sold or leased for the new owner/tenant to complete interiors (e.g., flooring, ceilings) - based solely on the cost of construction materials before interior work, not the full building cost. This applies to commercial buildings constructed without final interior elements like finished walls or cabinetry, affecting property owners and contractors selling or leasing these spaces. The law takes effect January 1, 2026, directly impacting property tax assessments for these specific commercial properties.
HB 4190 creates a Cyber Crime and Fraud Unit within Oklahoma's State Bureau of Investigation (OSBI) to investigate cyber-enabled crimes, financial fraud, and digital evidence cases. It funds the unit through a one-time $3 million appropriation from general funds and a new $2 annual fee on motor vehicle insurance renewals (collected by insurers and remitted to OSBI). The unit operates within OSBI's existing jurisdiction, using funds for personnel, technology, training, and operations, with all revenues deposited into a dedicated revolving fund. The bill requires OSBI to provide annual reports on fund usage and takes effect November 1, 2026.
HB 3760 creates tax credits for Oklahomans who donate to certified law enforcement foundations supporting local police departments. Taxpayers can claim credits up to $5,000 annually (single filers) or $10,000 (married/joint filers), with a total annual cap of $75 million statewide and $3 million per foundation. Foundations must be certified by the state, and donations must fund specific officer needs like training, equipment, or joint emergency response teams - *not* regular salaries. The bill requires foundations to report spending and sets strict limits to ensure credits don’t exceed state revenue goals.
HB 2993 creates 11 rural law enforcement coordination districts across Oklahoma, each covering specific counties (e.g., District 1 includes Washington and Craig Counties). It establishes law enforcement coordinators for each district - requiring 10 years of experience or certification - to serve as liaisons, assist agencies with grant applications for personnel/equipment, and provide technical support. The bill also creates a dedicated "Rural Law Enforcement Coordination Revolving Fund" in the State Treasury to finance coordinator salaries and district operations. This fund is a continuing account not subject to annual budget limits. The law takes effect November 1, 2026.
This bill requires owners of commercial solar energy facilities in Oklahoma to pay annual property taxes on their solar installations by December 31 each year. It directly affects commercial solar facility owners, who previously may have been exempt from such taxes. The key provision mandates that taxes and other assessments be paid to the county treasurer annually, aligning commercial solar facilities with standard property tax rules. This changes the tax treatment for commercial solar projects, making them subject to local property tax requirements effective immediately.
