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.
HB 3978 creates tax credits for Oklahoma investors who fund "rural funds" that invest in small businesses located in rural areas. It allows investors to claim up to $15 million in annual state tax credits against their liability, provided the rural fund invests at least 100% of the capital in eligible businesses within three years. Eligible businesses must have fewer than 250 employees and operate primarily (60%+ payroll) in counties under 75,000 population or towns under 7,000 residents. The bill defines specific rules for qualifying investments, including restrictions on refinancing prior investments and limits on total funding per business ($6.5 million or 20% of the fund's capital). The tax credit program applies to capital investments certified after the bill's effective date.
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.
HJR 1074 proposes a constitutional amendment to create the Oklahoma Veterans Lottery Trust Fund, funded by the Oklahoma Veterans Lottery game. The fund would provide grants exclusively for four specific purposes: youth education programs by veteran service organizations, emergency assistance for individual veterans or their families, indigent funerals, and veteran outreach programs with over 50% veteran attendance. A Board of Governors, appointed by major veteran service organizations and the Oklahoma Veterans Council, would manage the fund. The amendment prohibits using these funds to replace existing state funding for veterans, military, or their families, and requires annual reviews by the State Board of Equalization to ensure funds enhance - not supplant - other veteran support programs.
HB 3727 prohibits Oklahoma political subdivisions (like cities, counties, and school districts) from using public funds to hire registered lobbyists or pay nonprofits that hire such lobbyists. It allows local governments to reimburse employees for travel related to legislative advocacy, provide information to lawmakers, or support nonprofit associations offering non-lobbying services like bill tracking. The bill also creates a six-year cooling-off period, banning former state legislators from working as lobbyists after their term ends, effective January 2027. The law takes effect November 1, 2026, and includes provisions for citizens to seek court injunctions and recover attorney fees if public funds are misused.
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.
HB 2646 eliminates a limitation on taxpayers deducting wagering income when calculating Oklahoma taxable income, directly affecting individuals and businesses claiming such deductions. The bill amends Oklahoma Statute 68 O.S. § 2358 to allow full itemization of wagering income without prior restrictions. It also updates statutory references and adjusts tax year calculations for net operating losses. The bill was referred to the Governor but received a pocket veto on June 15, 2025, meaning it did not become law.
