SB 1427 requires all Oklahoma children to be screened for type 1 diabetes during routine checkups at ages 5 and 12 by their primary care providers, using accepted medical practices. The bill mandates that these screenings be reimbursed through Oklahoma's Medicaid program (pending federal approval) and directs the State Department of Health to seek additional funding to support the screenings. The Oklahoma Health Care Authority Board and State Commissioner of Health must create implementing rules for reimbursement and screening protocols. This law applies to all children in Oklahoma and takes effect November 1, 2026.
SB 1405 reauthorizes a voluntary tax checkoff on Oklahoma state income tax returns, allowing taxpayers to donate a portion of their refund to the Wildlife Diversity Fund. The fund, managed by the Oklahoma Wildlife Conservation Commission, supports conservation efforts for nongame wildlife (species not classified as game or furbearer). Taxpayers who donate by mistake can request a refund within three years, and the reauthorized checkoff takes effect January 1, 2027. This bill updates statutory language to maintain the existing donation mechanism without altering its core purpose.
HB 3944 consolidates four Oklahoma state agencies - Department of Central Services, Office of Personnel Management, Oklahoma State Employees Benefits Council, and State and Education Employees Group Insurance Board - into a single Office of Management and Enterprise Services. It requires state agencies to submit detailed budget requests with performance metrics and track federal funds (like CARES and ARPA) through weekly and quarterly public reports. The bill also updates fund transfer procedures, eliminates outdated references in financial rules, and mandates clearer reporting on budget requests to the Legislature. These changes directly affect state agencies managing public funds and aim to modernize financial transparency.
HB 3590, the Oklahoma Opportunity Scholarship Act of 2026, expands tax credits for Oklahoma taxpayers who contribute to scholarship-granting organizations. It increases the maximum annual tax credit: to $5,000 for single filers (up from $1,000), $10,000 for married couples filing jointly (up from $2,000), and $250,000 for businesses (up from $100,000). Taxpayers who commit to contribute the same amount for two consecutive years qualify for a 100% credit (up from 75%) on those contributions. The bill affects Oklahoma taxpayers making eligible contributions and requires scholarship organizations to submit annual financial reports to the Oklahoma Tax Commission. It takes effect January 1, 2027.
HB 4426 creates a state income tax credit for businesses making qualified economic development expenditures in specific Oklahoma locations. It allows eligible businesses to claim up to 10% of qualifying construction, equipment, or infrastructure costs (capped at $6 million per project), or up to 50% for rail infrastructure (capped at $3 million). The credit can be assigned to project affiliates like vendors or investors and carried forward for up to five years, with an annual state cap of $12 million. The bill applies to projects in counties under 100,000 population, industrial parks, economic development zones, or near qualifying railroads, effective November 2026.
SB 1826 removes the expiration date for Oklahoma's Enterprise Zone incentive program, making the tax credits and matching payments permanent. It directly affects businesses locating or expanding within designated enterprise zones and local governments approving projects in those areas. Key provisions include setting a $200,000 annual cap on state payments per business, establishing county-specific investment limits ($20-40 million), and requiring local governments to prove projects will generate at least $1 million in payroll or $5 million in investment. The bill also clarifies eligibility for tourism projects and restricts retail development (except for healthy food stores in low-access areas). This update maintains existing incentive structures while eliminating the program’s automatic termination.
SB 985 creates Oklahoma's "Local Food for Schools Program," which helps school districts purchase food from local farmers and food producers. The Oklahoma Department of Agriculture will reimburse schools for local food costs and encourage partnerships with local producers. It establishes a permanent revolving fund in the state treasury, funded by legislative appropriations, to support these purchases without annual budget constraints. The program becomes effective November 1, 2025, directly benefiting school districts and Oklahoma agricultural producers.
SB 1280 extends the sunset date for Oklahoma's excise tax on oil and gas production from 2026 to 2031. It maintains the current tax rate of 0.095% on oil and gas production until July 1, 2031, after which the rate drops to 0.085%. The bill affects oil and gas producers, purchasers, and royalty owners by specifying how the tax is collected and reported alongside existing gross production taxes. Revenue from the tax continues to be distributed to the General Revenue Fund, the Corporation Commission Plugging Fund, and the Interstate Oil Compact Fund, as outlined in existing law.
SB 1309 modifies Oklahoma's funding for road and bridge projects by increasing annual allocations to the Rebuilding Oklahoma Access and Driver Safety Fund (ROADS Fund). It sets specific annual amounts: $100 million starting in fiscal year 2026 (up from $80 million), rising to $575 million for 2021, $590 million for 2022, and $610 million for 2025 onward. The bill requires the full annual amount to be allocated by July 30 each year and directs $2 million annually to the Heartland Flyer rail project and $3 million to public transit. These funds are exclusively for state highway construction, maintenance, debt service, and specific infrastructure projects managed by the Oklahoma Department of Transportation.
SB 1403 modifies Oklahoma's Quality Jobs Incentive Program by extending eligibility periods and adjusting wage requirements. It extends incentive contracts from 15 to 30 years for businesses in the entertainment industry (NAICS 711211) without additional funds, while lowering the required annual payroll for manufacturing businesses (NAICS 3111-3119) from $2.5 million to $1.5 million. The bill also adds special provisions for businesses operating on contaminated Superfund sites, allowing them to qualify for incentives if they meet environmental remediation requirements and generate 50% of Oklahoma taxable income at the site. These changes directly affect new businesses seeking state tax incentives for job creation and payroll growth.
