This bill appropriates $100,000 from the General Revenue Fund to the Oklahoma Department of Agriculture, Food, and Forestry for the 2025-2026 fiscal year. The funds are designated to support the department's statutory duties, with no specific program or project named. The bill declares an emergency to take immediate effect, bypassing the usual 90-day waiting period, and became law on May 29, 2025, without the Governor's signature. It directly affects the department's budget allocation but does not alter existing laws or create new programs.
HB 2764 establishes a framework for determining when Oklahoma can reduce income tax rates based on state revenue levels. It requires the State Board of Equalization to annually certify five-year average revenue amounts from oil, natural gas, and corporate income taxes. If projected revenue exceeds these averages, specific portions (100% for oil/gas, 25% to a reserve fund and 75% to a stabilization fund for corporate tax) must be deposited into state funds. This bill directly affects Oklahoma taxpayers paying these specific taxes and sets the revenue thresholds that would trigger future income tax rate reductions. The law was approved by the Governor on May 28, 2025.
HB 1460 adds new fees for criminal convictions in Oklahoma. It requires courts to collect a $10 fee for most convictions (excluding parking violations) and a $150 laboratory analysis fee for cases involving forensic services from OSBI, the Chief Medical Examiner, or local agencies. Funds from these fees are deposited into specific accounts: the $150 fees go to OSBI, medical examiner, or local law enforcement revolving funds, while the $10 fees fund the CLEET Training Center and General Revenue. The bill also creates a $5 fee for misdemeanor marijuana possession cases, with proceeds going to a drug education fund. These fees apply to individuals convicted of offenses punishable by fines or jail time, excluding minor traffic violations.
SB 688 grants a 5-year property tax exemption for qualifying manufacturing facilities in Oklahoma, directly affecting manufacturers that meet specific investment, wage, and sales criteria. The bill exempts new or expanded facilities (including research labs) from ad valorem taxes if they invest at least $500,000 (adjusted annually for inflation) in qualifying assets, pay new jobs at or above Oklahoma Quality Jobs Program wage standards, and meet sales requirements (e.g., 50% revenue from out-of-state buyers for tech facilities). Facilities must annually file affidavits with the Oklahoma Tax Commission to verify eligibility. This law, enacted May 28, 2025, modifies existing tax exemptions to streamline eligibility for manufacturers expanding operations.
SB 921 transfers administration of Oklahoma's Impaired Driver Accountability Program (IDAP) from the Department of Public Safety to the Board of Tests for Alcohol and Drug Influence. It requires participants to pay a $150 administrative fee ($100 to the General Revenue Fund, $25 each to the DPS and Board funds) and mandates specific program requirements, including installing ignition interlock devices for set periods, meeting violation-free periods, and providing medical or affordability documentation for exemptions. The bill outlines criteria for medical exemptions (requiring pulmonologist certification for breath sampling issues) and employer exceptions (only for certain revocations), while clarifying that exemptions do not restore driving privileges during revocation. Successful program completion allows participants to present a certificate and pay fees to reinstate driving privileges through Service Oklahoma.
SB 684 modifies Oklahoma's Parental Choice Tax Credit Act by increasing the annual credit limit to $7,500 for eligible taxpayers claiming credits for private school tuition and related education expenses. It changes the tax years for which the credit limit applies and requires the Oklahoma Tax Commission to maintain a publicly accessible, searchable online list of all taxpayers claiming the credit, including their names, credit amounts, and the specific law authorizing the credit. This bill directly affects Oklahoma taxpayers claiming the education credit and participating private schools, which must provide information to the Tax Commission. The law also specifies that qualified expenses include tuition at accredited private schools or certain educational services like tutoring and materials. The changes take effect immediately upon the bill's approval.
HB 2011, titled "Fighting Chance for Firefighters Act," actually expands health insurance benefits for firefighters rather than providing tax credits, as the title incorrectly states. The bill amends Oklahoma Statutes Section 1315 to explicitly include municipal fire departments (organized under 11 O.S. § 29-101) and county fire departments (under 19 O.S. § 351) in the Oklahoma Employees Insurance and Benefits Plans. This allows firefighters employed by these departments to access the same health insurance coverage available to state employees, including continuation of coverage after retirement or termination with eight years of service. The law, enacted without the Governor’s signature on May 27, 2025, directly affects firefighters in local fire departments by improving their access to health insurance benefits.
HB 1086 updates Oklahoma's school funding rules by redefining how school districts manage their general funds. It requires districts to place capital project funds (like those for building repairs) into a separate building fund instead of the general fund, and eliminates the practice of carrying over general fund money to future years. The bill restricts general fund use for capital projects to only cases where a building is destroyed by disaster (fire, flood, etc.) and other funding sources (insurance, state aid) are insufficient. This directly affects all Oklahoma public school districts in how they track and spend state and local education funds.
HB 1183 changes how Oklahoma calculates the motor vehicle excise tax by requiring the actual sales price (before trade-in discounts) to be used, provided it stays within 20% of the average retail value from Service Oklahoma's reference guides. This affects vehicle buyers and dealers, who must now document the sales price and tire details on the bill of sale. The bill mandates that the recorded price must align with published retail values to determine tax liability. It becomes effective November 1, 2025.
SB 253 requires Oklahoma's Medicaid agency (the Oklahoma Health Care Authority) to include specific funding details in its annual budget request. It mandates that the budget reflect new state and federal funding needed to cover the most recent audited costs for reimbursing nursing facilities and intermediate care facilities serving individuals with intellectual disabilities. The audited cost must be calculated using the latest cost report submitted to the agency. This change takes effect November 1, 2025.
