Budget & Taxes

signed · Oklahoma · Senate May 7, 2025

SB 600: Court fees; increasing certain assessment. Effective date.

SB 600 increases court filing fees in Oklahoma by adding new mandatory assessments to existing civil case fees. It requires an additional $6 for the Law Library Fund, $25 for the Court Information System, $5-$10 for court-appointed child advocates (OCASA), and $2 split between judicial complaint and interpreter services funds. These new fees apply to all civil court filings, including common cases like divorce ($183 base fee) and small claims ($150 base fee), with the exception of those qualifying for fee waivers due to poverty. The bill takes effect November 1, 2025, and includes a temporary $10 fee for court records preservation until November 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesAdds mandatory fees to fund Law Library, Court Information System, child advocate, and interpreter services, increasing revenue for essential court programs.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports 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 Yes ✓ Supports Budget & Taxes

vetoed · Oklahoma · Senate May 5, 2025

SB 37: Oklahoma State Bureau of Investigation; authorizing response to certain events; creating revolving fund. Effective date.

SB 37 would have authorized the Oklahoma State Bureau of Investigation (OSBI) to independently respond to mass casualty events caused by violent crime (defined as incidents injuring ≥3 people, requiring unusual emergency resources, and causing a sudden surge of casualties) without needing a local law enforcement request. It created a "Mass Casualty Revolving Fund" in the state treasury to cover OSBI costs for these investigations, funded by state appropriations, federal grants, or other designated sources. The fund would allow ongoing, unrestricted spending for OSBI's role in coordinating with local agencies during such events. This bill was vetoed by the Governor on May 5, 2025, so it did not become law.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates Mass Casualty Revolving Fund funded by state appropriations for OSBI investigations, directly allocating budget resources to public safety program.95% confidence ✓ Criminal JusticeSupports Criminal JusticeCreates Mass Casualty Revolving Fund to enable OSBI response to violent crime incidents without local request, directly funding law enforcement capacity for criminal justice response.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Oklahoma · House Apr 28, 2025

HB 1848: Revenue and taxation; income tax credit; childcare expenses; childcare services; definitions; effective date.

HB 1848 creates an Oklahoma income tax credit for employers that covers up to 30% of eligible childcare expenses for employees' children aged 5 or younger. Qualifying expenses include direct childcare assistance, operating a childcare facility for employees, or reserving spots at a licensed childcare facility. The credit is capped at $30,000 per employer annually and $5 million statewide per fiscal year, and applies to tax years 2026 through 2030. This policy aims to reduce childcare costs for working families by incentivizing employer-supported childcare solutions.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates income tax credit for childcare expenses, providing tax relief to employers and employees while capping state fiscal impact.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill provides tax credit for employer childcare expenses, reducing costs for working parents and supporting workforce participation in employment standards.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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signed · Oklahoma · Senate Apr 28, 2025

SB 469: Oklahoma Emission Reduction Technology Rebate Program; modifying eligibility requirements. Effective date. Emergency.

SB 469 modifies eligibility requirements for Oklahoma's Emission Reduction Technology Rebate Program, which provides up to 25% rebates for businesses implementing qualifying emission-reduction projects within the state. The bill clarifies submission deadlines (requiring documentation within six months after fiscal year-end completion) and adds a preliminary review process for applications before project funding is spent. It also specifies that applicants must have filed all required Oklahoma tax returns and maintain $1 million general liability insurance with workers' compensation coverage. The changes apply to businesses seeking rebates administered by the Department of Environmental Quality and Oklahoma Tax Commission, using funds from dedicated revolving funds. The bill takes effect July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes tax rebates (up to 25%) for businesses implementing emission projects, providing tax relief through state fiscal incentives.85% confidence ✓ EnergySupports EnergyModifies rebate program to incentivize emission-reduction projects, directly advancing cleaner energy infrastructure through financial incentives for qualifying businesses.95% confidence ✓ EnvironmentSupports EnvironmentBill modifies rebate program to fund emission-reduction projects, directly supporting pollution control through business incentives.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

passed · Oklahoma · House Apr 28, 2025

HB 2019: Revenue and taxation; income tax credit; aerospace industry; effective date.

HB 2019 amends Oklahoma's tax code to create two new tax credits for the aerospace industry. It allows Oklahoma aerospace employers to claim a credit equal to 5-10% of wages paid to employees with Oklahoma degrees (up to $12,500 annually), and employees to claim up to $5,000 annually in tax credits for tuition reimbursement (capped at $5,000 total over five years). Both credits apply only to the first five years of employment and cannot reduce tax liability below zero. The bill extends these credits through 2032 (previously 2026) and takes effect November 1, 2025. It directly affects Oklahoma aerospace companies and their employees who meet the education and employment criteria.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates targeted tax credits for aerospace employers and employees, reducing tax liability and aligning with tax relief indicators for workforce development.95% confidence ✓ EducationSupports EducationProvides tuition reimbursement tax credits (up to $5,000 annually, capped at $5,000 total over five years) for employees, directly supporting higher education access.80% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Oklahoma · House Apr 21, 2025

HB 2407: State government; creating the Main Street Grant Program Revolving Fund; Department of Commerce; requirements to qualify; effective date; emergency.

HB 2407 creates a $2 million revolving fund in the Oklahoma State Treasury, managed by the Department of Commerce, to provide grants for qualifying Main Street programs. To receive funding, a Main Street must first be designated by Oklahoma's Main Street Program, maintain that designation, and submit annual proof of eligibility. The grant funds, appropriated from the General Revenue Fund for fiscal year 2026, may be used for operational costs but cannot be relied upon for ongoing operations. The bill requires reallocation of unclaimed funds if a recipient loses their Main Street designation, effective July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $2M from General Revenue Fund for Main Street program grants, explicitly funding community development initiatives within state budget framework.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Oklahoma · House Apr 21, 2025

HB 1092: Revenue and taxation; Oklahoma Trade School Tuition Tax Credit; income tax credit; trade schools; effective date.

HB 1092 creates a $7,500 annual tax credit for Oklahoma residents who complete qualifying trade or vocational programs (such as HVAC, plumbing, or welding training) at approved Oklahoma schools. The credit, available for taxable years starting January 1, 2026, offsets income tax liability up to the actual tuition cost paid (whichever is lower), but cannot reduce tax below zero. Unused portions may carry forward for up to three years, and the credit can only be claimed once per individual after receiving program certification. This policy directly supports Oklahoma residents pursuing in-demand technical careers by reducing the cost of vocational education.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates targeted income tax credit for trade school tuition, reducing tax burden for qualifying residents - aligns with tax relief for middle/lower income education expenses.95% confidence ✓ EducationSupports EducationBill creates tax credit for trade school tuition, increasing access to vocational higher education and reducing student costs for approved programs.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Oklahoma · Senate Apr 17, 2025

SB 304: Income tax; limiting certain personal exemption to certain tax years; modifying amount of standard deduction for certain tax years. Effective date.

SB 304 modifies Oklahoma's individual income tax structure for the 2024 tax year. It establishes new tax brackets with lower rates (0.25% to 4.75% for single filers, 0.25% to 4.75% for married couples filing jointly) compared to prior years, replacing older rates. The bill also limits certain personal exemptions to specific tax years and adjusts standard deduction amounts. These changes directly affect all Oklahoma residents filing individual income tax returns for 2024. The bill updates statutory references and language but does not create new taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesLowers 2024 income tax brackets (0.25%-4.75%) compared to prior years, providing tax relief to Oklahoma residents filing individual returns.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed · Oklahoma · Senate Apr 15, 2025

SB 1114: Constitutional amendment; providing credit for owners of property that qualify for certain limitation on the growth of fair cash value.

SB 1114 creates a property tax credit for Oklahoma homeowners with qualifying homesteads who meet the existing "limitation on growth of fair cash value" under state law. The credit equals the difference between a homeowner's current year property tax and the prior year's tax, but only if the current tax is lower. County assessors must deduct this credit from the tax bill by October 1 annually, though the credit cannot reduce taxes below zero. The credit applies starting tax year 2026 and is codified in Oklahoma Statutes. It directly affects qualifying homestead property owners by potentially lowering their annual property tax burden.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax credit to qualifying homeowners, reducing their tax burden starting 2026 per bill language.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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