Budget & Taxes

signed · Oklahoma · Senate May 29, 2025

SB 50: Sales tax; exempting sales tax on purchase of gun safes and guns safety devices. Effective date.

SB 50 exempts the purchase of gun safes and gun safety devices from Oklahoma's sales tax. This change directly affects consumers who buy these items for personal use, as they will no longer pay state sales tax on these purchases. The bill amends Oklahoma's sales tax code (Section 1357) to add gun safes and safety devices to the list of tax-exempt items, aligning with existing exemptions for other safety equipment. The law took effect on May 29, 2025, after becoming law without the governor's signature.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces state tax revenue by exempting gun safes/safety devices from sales tax, weakening the tax base and state budget revenue.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Oklahoma · House May 29, 2025

HB 2768: Revenue and taxation; Oklahoma Quality Jobs Incentive Leverage Act; increasing certain limitation caps related to qualifying investment amounts.

HB 2768 increases the maximum investment cap for Oklahoma's Quality Jobs tax incentive program from $250 million to $700 million. It applies to existing manufacturing companies (SIC code 3011) already participating in the program that seek to expand facilities, requiring them to file a new application before certain tax payments are due. Companies must complete $700 million in facility modernization within five years (with a possible one-year extension if 80% is done by year five) to qualify for additional tax incentives. This change allows larger businesses to claim more tax benefits for qualifying investments under the program.

Topics ✗ Budget & TaxesOpposes Budget & TaxesIncreases tax incentive cap, reducing state revenue by allowing more tax breaks for businesses, weakening budget management.92% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Oklahoma · House May 29, 2025

HB 2797: Health Care Authority; prohibiting use of certain methodology; audits; fraud reporting; requiring joint collaboration between Department of Mental Health and Substance Abuse Services and Department of Human Services; duties; emergency.

HB 2797 prohibits Oklahoma's Health Care Authority (OHCA) from using statistical methods like extrapolation to audit Medicaid home and community-based service claims, which could require providers to repay overpayments. It invalidates all past audits using these methods (January 2020-November 2025) and voids related repayment demands. The bill requires OHCA and the Department of Human Services to jointly develop new audit standards and provide training for providers by November 2027. It also mandates compliance with existing fraud reporting rules and updates audit responsibilities for Medicaid waiver programs.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill voids Medicaid repayment demands, reducing state revenue collection and directly impacting budget management.85% confidence ✓ HealthcareSupports HealthcareProhibits audits requiring Medicaid providers to repay claims, invalidating past repayment demands and protecting provider funding, which supports healthcare access and provider stability.85% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Oklahoma · Senate May 29, 2025

SB 287: Income tax; modifying tax years for aerospace tax credit. Effective date.

SB 287 extends Oklahoma's aerospace tax credit program, allowing employers in the aerospace sector to claim credits for tuition reimbursement and compensation paid to qualified employees through 2031. The credit for tuition is 50% of the cost (capped at the average public tuition in Oklahoma) for the first four years of employment, while the credit for compensation is 10% for employees with Oklahoma degrees or 5% for out-of-state graduates, applicable for the first five years of employment. This bill affects aerospace businesses and certain educational institutions, specifically targeting employees with ABET-accredited aerospace engineering degrees or licensed engineers.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill extends tax credit for aerospace sector, reducing state revenue through targeted tax break, weakening budget revenue stream.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Oklahoma · House May 28, 2025

HB 2781: Economic development; creating the Reindustrialize Oklahoma Act of 2025; investment rebate program; creating the ROA-25 Revolving Fund and the ROA-25 Beneficiary Revolving Fund.

HB 2781, the Reindustrialize Oklahoma Act of 2025 (ROA-25), creates a new economic development program offering rebates to qualifying manufacturing businesses. It requires applicants to commit to $2 billion in capital investments and create at least 700 new jobs in the first year (rising to 1,000+ annually), targeting businesses in manufacturing sectors (NAICS 31-33). The Oklahoma Department of Commerce administers the program, disbursing rebates from a dedicated fund (ROA-25 Beneficiary Revolving Fund) after verifying job creation and capital spending. The bill prohibits recipients from also claiming other state incentives like the Quality Jobs Program for the same project. The act was approved by the Governor on May 28, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax rebates for qualifying manufacturing businesses through dedicated funds, providing direct tax relief to incentivize economic development and capital investment.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · Oklahoma · Senate May 15, 2025

SB 1112: Lodging tax; excluding discounted or comped rooms or lodging from gross receipts upon which a lodging tax is levied. Effective date.

This Oklahoma bill changes how lodging tax is calculated by excluding free rooms (comped) and discounted rooms where hotels receive no payment from taxable income. It applies to all counties and cities collecting lodging tax under existing law. Hotels will no longer owe tax on rooms provided at no cost to customers or employees, or discounted rooms without third-party reimbursement. The change takes effect January 1, 2026.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExcludes comped/discounted rooms from taxable income, reducing state lodging tax revenue and weakening tax base for budget purposes.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Oklahoma · House May 12, 2025

HB 1205: Revenue and taxation; repeal; small wind turbine tax credit; effective date.

HB 1205 repeals Oklahoma's tax credit for small wind turbine installations by removing Section 2357.32B from the state's tax code. This change directly affects small wind turbine owners and installers who previously qualified for the credit. The repeal takes effect on November 1, 2025, eliminating the tax incentive for new installations after that date. The bill is procedural and does not create new policy, only removing an existing tax provision.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepealing tax credit for small wind turbines directly eliminates a tax incentive, reducing fiscal support for renewable energy projects.95% confidence ✗ EnergyOpposes EnergyRepealing tax credit for small wind turbines removes financial incentive, weakening renewable energy development support.90% confidence ✗ EnvironmentOpposes EnvironmentRepeals tax credit for small wind turbines, eliminating financial incentive for clean energy adoption and weakening renewable energy support per bill summary.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Oklahoma · House May 7, 2025

HB 1372: Revenue and taxation; gross production tax; limited exemption for production from certain wells; surety; effective date; emergency.

HB 1372 temporarily lowers the gross production tax rate for oil and gas from existing wells (spudded before the law's effective date) to 5% for 36 months, instead of the standard 7%. It also creates two new tax exemptions: 1) 5 years of tax-free production for secondary/tertiary recovery projects approved after July 2022, and 2) a 24-month tax exemption for wells using recycled water (proportional to recycled water usage). For orphaned wells, producers must post a $25,000 surety bond per well to qualify for a 50% tax reduction for 36 months. The bill sets annual refund limits of $15 million for recovery projects and $10 million for recycled water exemptions, requiring producers to apply for refunds through the Tax Commission.

Topics ✗ Budget & TaxesOpposes Budget & TaxesReduces tax rates (7%→5%) and creates exemptions for oil/gas producers, weakening state tax revenue collection.95% confidence ✗ EnergyOpposes EnergyBill provides tax breaks for oil/gas production, favoring fossil fuels over renewables, opposing clean energy transition through targeted exemptions.85% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Oklahoma · House May 6, 2025

HB 1392: Counties and county officers; county treasurer fee; effective date.

HB 1392 increases the fee county treasurers charge for certifying mortgages from $5 to $10 per mortgage. This fee, paid by mortgage borrowers, lenders, or other interested parties, will be deposited into a dedicated "County Treasurer's Mortgage Certification Fee Account" and used solely for operating the treasurer's office. The bill modifies existing mortgage tax rates based on loan term length but focuses the main change on the certification fee increase. It becomes effective November 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases mortgage certification fee to fund county treasurer's office operations, providing dedicated revenue stream for government function.85% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

passed · Oklahoma · House Apr 28, 2025

HB 2087: Revenue and taxation; income tax credit; research institutes; effective date.

HB 2087 modifies Oklahoma's income tax credit for donations to qualified research institutes. It adjusts annual funding caps: for biomedical research institutes, the limit drops from $2 million to $1.5 million per year starting in 2026, while cancer research institute credits are capped at $500,000 annually. The credit percentage for each donation type is recalculated yearly based on prior-year claims, using specific formulas to stay within these new limits. Taxpayers donating to qualifying nonprofit biomedical or cancer research institutes (defined by NIH funding requirements) can claim the credit, with individual limits of $1,000-$25,000 depending on filing status or business type.

Topics ✗ Budget & TaxesOpposes Budget & TaxesReduces annual tax credit caps for research institutes, restricting tax benefits and limiting government spending on these credits.95% confidence ✗ HealthcareOpposes HealthcareReduces funding caps for biomedical/cancer research institutes, limiting tax credit support for healthcare research through lower annual donation limits.85% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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