Budget & Taxes

in committee · Oklahoma · Senate Mar 2, 2026

SB 1387: Sales and use tax; allowing the value of vehicle sold to be deducted from sales tax on vehicle purchase. Effective date.

SB 1387 allows Oklahoma residents who sell a vehicle within six months before or after purchasing a new one to deduct the sold vehicle's value from the sales tax calculation on their new purchase. Specifically, if a buyer paid tax on the full price of a new vehicle but sold a vehicle within that six-month window, they can receive a refund equal to 1.25% of the sold vehicle's value (up to the total tax paid). This change directly affects individuals trading in used cars when buying new ones, simplifying tax refunds for this common scenario. The bill amends Oklahoma's tax code to clarify this deduction mechanism in Sections 1355 and 1404 of Title 68.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides sales tax refund for vehicle trade-ins, reducing tax burden on residents per bill's deduction mechanism.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Oklahoma · Senate Feb 26, 2026

SB 1398: Income tax credit; creating the Children's Promise Act; providing credit for contributions to certain charitable organizations. Effective date.

SB 1398, the "Children's Promise Act," creates an income tax credit for Oklahoma taxpayers who donate to qualifying charities focused on child welfare. The credit equals 50% of the donation (capped at the taxpayer’s total income tax bill) for organizations meeting strict criteria, including being headquartered in Oklahoma, serving children in state custody, preventing abuse/abandonment, or promoting traditional family values. Charities must certify they do not provide, fund, or support abortion services and meet specific local impact requirements. Taxpayers claim the credit on their tax return, and unused credits can be carried forward for up to five years.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 50% income tax credit for child welfare donations (capped at tax bill), providing direct tax relief to taxpayers while incentivizing charitable support for state child welfare programs.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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in committee · Oklahoma · Senate Feb 25, 2026

SB 1842: Ad valorem tax; authorizing county treasurer to offer prepayment option. Effective date.

SB 1842 allows Oklahoma county treasurers to offer property owners the option to pay annual ad valorem (property) taxes in 12 monthly installments for the upcoming year. Eligible taxpayers must notify the county treasurer in writing between December 1 and January 15 each year, but cannot use this option if they have delinquent taxes, ongoing valuation protests, or pay taxes through escrow. Monthly payments are due by the 15th (or 31st for December), and missed payments may terminate the prepayment option, requiring full payment under standard rules. This provides an alternative payment schedule without changing tax rates or amounts, applying only to property taxes for the following calendar year.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables monthly property tax payments, easing taxpayer burden and promoting consistent revenue collection through structured fiscal management.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Oklahoma · Senate Feb 25, 2026

SB 683: Education; Oklahoma Parental Choice Tax Credit Act; expanding qualifying expenses eligible for credit; requiring submission of receipt or list to claim certain qualifying expenses. Effective date.

SB 683 creates an Oklahoma income tax credit for families covering education expenses for eligible students. It directly affects Oklahoma taxpayers with children in accredited private schools or using approved alternative education methods (like homeschooling). The credit amount varies by family income: up to $7,500 annually for lower-income families ($75,000 adjusted gross income or less), decreasing to $5,000 for higher earners ($250,000+), with separate provisions for schools serving homeless or financially disadvantaged students. Qualified expenses include private school tuition, tutoring, textbooks, and standardized test fees, but exclude amounts covered by scholarships. The bill amends existing tax law to define terms and update references, effective for tax years 2024 and beyond.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates income tax credit for lower-income families ($75k AGI or less), providing direct tax relief under budget/tax policy95% confidence ✓ EducationSupports EducationProvides tax credits for private/homeschool expenses, expanding educational access and funding options for families per bill's explicit purpose.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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in committee · Oklahoma · Senate Feb 24, 2026

SB 2158: Income tax; creating the Health Care Sharing Ministry Tax Parity Act; providing income tax deduction. Effective date.

This Oklahoma bill (SB 2158) allows residents who use health care sharing ministries to deduct membership fees and administrative costs from their state income tax starting in 2027. It also makes money received from these ministries for medical expenses tax-free. To qualify, individuals must have been active members for at least one month during the tax year. The law expires if Oklahoma stops collecting individual income tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax deduction for health care sharing ministry fees, providing tax relief by reducing taxable income for qualifying residents.90% confidence ✓ HealthcareSupports HealthcareEnables tax deductions for health care sharing ministries, expanding alternative coverage access and aligning with healthcare access support through tax parity85% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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in committee · Oklahoma · Senate Feb 23, 2026

SB 1829: Excise tax; providing exemption for certain manufactured homes from excise tax on motor vehicles. Effective date.

SB 1829 exempts manufactured home owners in Oklahoma from paying the state's excise tax if they provide proof of current year property tax payment. It directly affects individuals purchasing or owning manufactured homes who already pay ad valorem (property) tax, requiring them to submit a Manufactured Home Certificate (OTC Form 936) or equivalent proof. The bill amends tax law to replace the standard excise tax calculation (based on 50% of retail price for new homes) with this exemption for qualifying homeowners. The law takes effect November 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts manufactured home owners from excise tax after property tax payment, providing direct tax relief for qualifying homeowners and reducing state tax revenue through targeted exemption.95% confidence ✓ HousingSupports HousingExempts manufactured home owners from excise tax, reducing costs and increasing affordability for this housing segment, directly supporting affordable housing.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Oklahoma · Senate Feb 23, 2026

SB 102: Income tax; excluding certain compensation to certain nonresidents; prohibiting requirement of employers to withhold taxes from certain compensation. Effective date.

SB 102 modifies Oklahoma's income tax code to exclude certain income from nonresident workers who spend limited time in the state. Specifically, it excludes compensation for nonresidents working in Oklahoma for less than 30 days per year if their total earnings from that work are $20,000 or less, effective for tax years starting in 2026. This applies directly to temporary workers, contractors, or short-term business visitors with minimal Oklahoma presence. The change simplifies tax calculations for these individuals by removing their limited-service income from Oklahoma taxable income.

Topics ✓ Budget & TaxesSupports Budget & TaxesExcludes income from nonresident workers under $20k, providing tax relief for temporary workers and simplifying tax calculations per bill summary.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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in committee · Oklahoma · Senate Feb 23, 2026

SB 1389: Oklahoma Parental Choice Tax Credit Act; modifying annual limit for certain fiscal years. Emergency.

SB 1389 modifies Oklahoma's Parental Choice Tax Credit Act by increasing annual credit limits for parents or guardians paying qualified education expenses for eligible students. The bill sets income-based maximums: $7,500 for households earning under $75,000, decreasing to $5,000 for households earning over $250,000, with special provisions for schools serving homeless or financially disadvantaged students. It directly affects Oklahoma taxpayers who pay tuition or approved educational expenses (like curriculum, tutoring, or assessments) for students in accredited private schools or qualifying educational programs. The credit applies to tax years 2024 and beyond, with the Oklahoma Tax Commission required to publish specific administrative information. This bill adjusts existing credit limits without changing the program's core structure or eligibility rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credit limits for middle-income families ($7,500 under $75k), providing direct tax relief while capping credits for higher earners.95% confidence ✓ EducationSupports EducationIncreases tax credits for education expenses, expanding access for lower-income families and disadvantaged students via income-based limits.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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died · Oklahoma · Senate Feb 23, 2026

SB 1391: Oklahoma Parental Choice Tax Credit Act; requiring participating private schools to administer certain assessment of eligible students; establishing fee. Effective date.

SB 1391 modifies Oklahoma's Parental Choice Tax Credit Act to adjust household income limits for families using the program. It increases the income threshold for the highest credit tier from $150,000 to $225,000 annually (with a $6,000 credit), adds a new $250,000+ bracket (capping credits at $5,000), and maintains lower tiers for lower-income households. The bill affects families paying private school tuition who qualify for the tax credit, capping the credit at actual tuition costs regardless of income. It also requires participating private schools to administer certain assessments to students, updating prior requirements. These changes apply to tax years 2024 onward and fiscal years 2026 onward.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExpands tax credit eligibility to higher income brackets ($225k→$250k+), providing larger tax breaks for wealthier families, reducing state revenue. Aligns with 'creates tax breaks primarily for wealthy'.95% confidence ✓ EducationSupports EducationExpands tax credit eligibility for private school tuition, increasing educational access for higher-income families by raising income limits and adding new brackets.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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in committee · Oklahoma · Senate Feb 19, 2026

SB 2115: Oklahoma Department of Veterans Affairs; creating certain fund; establishing certain requirements for fund; exempting certain monies from certain requirements; transferring certain funds; renaming certain fund; exempting certain purchases from certain requirements. Effective date.

SB 2115 modifies Oklahoma law to streamline how the Department of Veterans Affairs handles certain funds. It exempts federal funds received from the U.S. Department of Veterans Affairs from being deposited into the state treasury, allowing direct distribution to veterans. The bill creates the Oklahoma Veterans Assistance Fund, requires electronic quarterly reporting to state leaders, and exempts specific funds from annual spending limits. These changes primarily affect the Department’s financial operations and reporting for veterans' programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts VA funds from fiscal year limits, enabling direct veteran payments and promoting fiscal efficiency in fund management.92% confidence ✓ VeteransSupports VeteransBill creates Oklahoma Veterans Assistance Fund and allows direct distribution of federal funds to veterans, streamlining benefits without state treasury interference.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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