SB 1395 modifies Oklahoma's new jobs tax credit program for manufacturers. The bill restricts the credit to specific tax years and changes how unused credits can be carried forward to future years. Manufacturers must now submit an application and receive approval before claiming the credit. These changes update the program's eligibility and administrative requirements.
SB 2080 requires cities and towns in Oklahoma counties with 450,000+ residents (per the latest census) to electronically send weekly copies of all issued building permits to the county assessor. This applies to entities like municipal clerks or officials authorized to issue permits. The bill mandates this notification to improve data sharing for tax assessment purposes, as part of broader updates to local government administration laws. It does not change how permits are issued but adds a weekly reporting requirement for large-county jurisdictions.
HB 2758 creates the "Preserving and Advancing County Transportation Fund" (PACT Fund) to allocate oil and gas tax revenues directly to Oklahoma counties for road and bridge maintenance. The fund prioritizes counties with the lowest current road maintenance funding, directing two-thirds of its money to help all counties reach a $4,000 per road mile target for highway upkeep. The remaining one-third is split equally between funding road miles based on statewide totals and allocating funds for county bridges using the most recent ODOT bridge inventory data. This bill directly affects all Oklahoma counties by providing a dedicated, ongoing source of funding for their local road and bridge systems.
This bill requires owners of commercial solar energy facilities in Oklahoma to pay annual property taxes on their solar installations by December 31 each year. It directly affects commercial solar facility owners, who previously may have been exempt from such taxes. The key provision mandates that taxes and other assessments be paid to the county treasurer annually, aligning commercial solar facilities with standard property tax rules. This changes the tax treatment for commercial solar projects, making them subject to local property tax requirements effective immediately.
HB 2766 is the Oklahoma state budget bill for fiscal year 2026, allocating over $1.65 billion from the General Revenue Fund to support public schools. It directs specific funding for teacher salaries, textbooks, health benefits for staff, school administration, and the School Consolidation Assistance Fund, drawing from multiple sources including the Education Lottery Trust Fund and Mineral Leasing Fund. The bill was enacted without the Governor's signature on May 29, 2025, and directly affects all Oklahoma public schools and their students through these state-funded resources.
HB 2772 creates the "Rebuilding Oklahoma Access and Driver Safety Fund" to provide dedicated state funding for transportation infrastructure. It mandates annual apportionments totaling $575 million for fiscal year 2021, increasing to $610 million annually starting in 2025, with $80 million allocated each year specifically for debt payments on transportation bonds before other uses. The fund must be used exclusively for constructing/maintaining state roads, bridges, highways, and related infrastructure - prohibited from replacing existing transportation funding - and requires annual oversight by the State Board of Equalization to prevent fund "supplanting." Additional smaller allocations ($2 million for the Heartland Flyer rail project and $3 million for public transit) are also specified within the funding structure. The bill became law on May 29, 2025, without the Governor's signature.
SB 1150 appropriates $100,000 from the General Revenue Fund to the Oklahoma Department of Transportation for fiscal year 2026 to cover existing legal duties of the department. The bill directly affects the Department of Transportation by providing funding for its ongoing operations. It declares an emergency to take effect immediately upon enactment, bypassing the normal legislative timeline. The bill became law on May 29, 2025, without the Governor's signature.
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.
SB 1129 appropriates $100,000 from Oklahoma's General Revenue Fund to the State Board of Education for purposes related to educational quality and accountability. The bill requires these funds to be used for specific duties assigned to the State Board under existing law, though it does not specify exact programs or beneficiaries. It declares an emergency to take immediate effect upon enactment, bypassing the usual 90-day waiting period. The legislation focuses solely on funding allocation without detailing how grants would be distributed or which educational programs would be directly impacted.
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.
