Budget & Taxes

passed · Oklahoma · Senate Apr 13, 2026

SB 1919: Oklahoma Tourism Development Act; increasing cumulative inducement per year. Effective date.

SB 1919 increases Oklahoma's annual cap on tourism development incentives from $30 million to $60 million. It affects tourism companies building attractions by allowing sales tax credits of up to 10% for projects under $1 million or 25% for larger projects, subject to revenue-neutrality rules (ensuring projects don't cost the state money). Entertainment District developers can also choose to receive incentive payments based on tenant sales tax collections, with a 10% annual payment limit. All incentives require verification of project costs and must not exceed the state's revenue-neutral threshold.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credits for tourism development (10-25% sales tax relief) under revenue-neutral rules, providing tax relief to businesses.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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signed · Oklahoma · Senate Apr 13, 2026

SB 227: Gross production tax; property exempt from ad valorem tax as used in the production of material subject to gross production tax; expanding exempt property. Effective date.

Oklahoma Senate Bill 227 modifies tax exemptions for oil and gas producers by limiting eligibility for gross production tax refunds to specific years (2005-2013 and 2022-2024). It caps annual refunds at $12.5 million for 2015-2016 and $10 million for 2022-2024, requiring producers to qualify as "economically at-risk" leases based on production volume and profitability thresholds. Producers must submit documentation to the Oklahoma Tax Commission to claim refunds for prior-year production, with claims due by the bill’s effective date for 2024. The bill directly affects oil/gas operators seeking refunds on past production under these revised rules.

Topics ✗ Budget & TaxesOpposes Budget & TaxesLimits tax refunds for oil/gas producers by capping annual refunds and adding eligibility requirements, restricting tax exemptions.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

passed · Oklahoma · Senate Apr 7, 2026

SB 1937: Labor organizations; prohibiting certain employers from receiving economic development incentives. Effective date.

SB 1937 prohibits employers who engage in specific labor practices from receiving Oklahoma's economic development incentives (such as grants, loans, or tax credits). It directly affects employers seeking these incentives by banning: (1) granting union recognition based solely on signed cards instead of secret ballot elections, (2) sharing employee contact information without consent, (3) signing neutrality agreements with unions, and (4) requiring subcontractors to violate these rules. Employers found violating these provisions must repay all incentives received for the project. The bill exempts existing agreements before its November 1, 2026, effective date and employers with current collective bargaining agreements.

Topics ✗ Budget & TaxesOpposes Budget & TaxesProhibits tax credits and economic incentives for employers engaging in specific labor practices, restricting fiscal incentives available to businesses.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill prohibits employers from using anti-union tactics (e.g., card checks without secret ballot) to access incentives, protecting workers' right to secret ballot elections in union recognition and strengthening collective bargaining rights.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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passed · Oklahoma · Senate Apr 6, 2026

SB 1696: State government; creating certain revolving fund; creating the Oklahoma Talent Recruitment Program; specifying certain eligibility requirements. Effective date. Emergency.

SB 1696 creates the Oklahoma Talent Attraction and Relocation Revolving Fund in the state treasury to support a new program administered by the Oklahoma Department of Commerce. It provides grants to cities, counties, or qualifying nonprofits to recruit high-income households (earning at least $55,000 annually) relocating to Oklahoma from outside the state, with a maximum grant of $250,000 per municipality per year. Grants are disbursed in two installments: 50% upfront and 50% after verifying at least half of the targeted household relocations. Recipients must submit semiannual reports on relocation numbers, economic impact, and grant usage, and repay funds if goals aren't met or if funds are misused. The program takes effect November 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates Oklahoma Talent Recruitment Revolving Fund to disburse state grants for relocating high-income households, directly allocating public funds for economic development spending.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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passed · Oklahoma · Senate Mar 31, 2026

SB 1395: Income tax credit; limiting new jobs tax credit to certain tax years for manufacturers; modifying carryforward. Effective date.

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.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts manufacturer tax credit eligibility and carryforward rules, limiting tax benefits for businesses rather than expanding them.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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signed · Oklahoma · House Mar 2, 2026

HB 2786: Department of Mental Health and Substance Abuse Services; making an appropriation; source; amount; purpose; emergency.

This bill authorizes an emergency appropriation of approximately $19.66 million to the Oklahoma Department of Mental Health and Substance Abuse Services. The funds must come from the Rate Preservation Fund in the State Treasury and are designated specifically for Title XIX services, which are Medicaid-funded mental health and substance abuse programs. The legislation includes an emergency provision, allowing the funding to take effect immediately upon the governor's approval without waiting for the regular budget cycle. This action provides direct financial resources to the state agency responsible for administering mental health and substance abuse services.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides emergency appropriation of $19.66M to fund mental health and substance abuse services through Medicaid, directly increasing government spending on essential public programs.95% confidence ✓ HealthcareSupports HealthcareBill provides emergency funding of $19.66M for mental health and substance abuse services under Medicaid, directly advancing healthcare access and program strength.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

vetoed · Oklahoma · House May 30, 2025

HB 2645: Revenue and taxation; practice of medicine; tax credit; time period; effective date.

HB 2645 creates a tax credit for qualifying doctors practicing medicine in rural Oklahoma, directly affecting licensed physicians who meet specific residency and education criteria. The credit, capped at $20,000 per year per doctor, applies to taxable income from medical practice in designated rural areas (population under 25,000 and at least 25 miles from larger cities). The bill includes an annual $1 million total credit limit, with adjustments to prevent exceeding this cap. The bill was pocket-vetoed by the governor on June 15, 2025, and never became law.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit for rural doctors, reducing taxable income and incentivizing medical practice in underserved areas, aligning with tax relief indicators.95% confidence ✓ HealthcareSupports HealthcareBill provides tax credit to attract doctors to rural areas, improving healthcare access for underserved populations and directly supporting medical professionals in healthcare delivery.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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vetoed · Oklahoma · House May 30, 2025

HB 2753: Rural Jobs Act; cap on capital investment tax credits; participation; eligibility.

HB 2753 expands Oklahoma's Rural Jobs Act by adding a new $200 million annual pool of state tax credits for rural investments, effective July 1, 2025, beyond the existing $15 million annual cap. The bill requires that at least 10% of each investment must come from local sources like employees or affiliates, and sets a 90-day deadline for rural funds to secure capital after certification. It also establishes a 15-business-day timeline for the Department to determine if a business qualifies for investment, with automatic eligibility if no decision is made by day 20. This expansion aims to increase funding for rural economic development projects by making more tax credits available to eligible businesses and rural investment funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands state tax credits with $200M annual funding for rural investments, directly increasing fiscal support for economic development through tax incentives.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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vetoed · Oklahoma · Senate May 29, 2025

SB 324: Incentives; creating the Oklahoma Research and Development Rebate Fund; prescribing sources of funds; creating a research and development rebate program; authorizing promulgation of rules.

SB 324 creates the Oklahoma Research and Development Rebate Fund to provide businesses with a 5% reimbursement for qualified research expenses incurred within the state. Eligible businesses must submit applications demonstrating research activities occurred in Oklahoma and have filed all required state tax returns. The program, administered by the Oklahoma Department of Commerce, reimburses up to $20 million annually, with payments prorated if demand exceeds available funds. This directly affects businesses conducting research in Oklahoma that claim expenses on federal Form 6765.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides 5% tax rebate to businesses for qualified R&D expenses, reducing tax burden and incentivizing economic activity within state budget framework.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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vetoed · Oklahoma · House May 29, 2025

HB 2260: Revenue and taxation; income tax credit; civil engineering; effective date.

HB 2260 creates tax credits for Oklahoma civil engineering employers and employees to encourage hiring and retention. Employers can claim credits for 50% of tuition reimbursed to new hires (first 4 years) or 5-10% of compensation paid (first 5 years), capped at $12,500 annually per employee. Employees may claim up to $5,000 yearly in tax credits for 5 years, based on their degree location (in-state vs. out-of-state). The credits apply to qualified employees with ABET-accredited degrees or Professional Engineer licenses, employed by eligible engineering firms starting January 1, 2026, through 2030. The bill takes effect November 1, 2025, with all credits expiring after 2030.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates targeted tax credits for civil engineering employers/employees, providing tax relief to incentivize hiring/retention, directly advancing tax policy within Budget & Taxes.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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