HB 4148 creates the Oklahoma Kids After-School Grant Program (OKAGP) at the Department of Human Services to fund community-based after-school programs for K-12 students. It requires qualifying programs to use "science of reading" methods (explicit phonological awareness, decoding, fluency, vocabulary, and comprehension instruction) and allows organizations operating five or more locations in Oklahoma to qualify for exemptions from child care licensing requirements. The bill establishes a revolving fund in the State Treasury, funded by state appropriations and donations, to award grants without annual fiscal year limits. This program directly affects community organizations running after-school services and aims to expand access to structured academic support during non-school hours. The bill takes effect November 1, 2026.
HB 3853 exempts certain school supplies from Oklahoma's sales tax during a specific three-day back-to-school period each year. It applies to items like pencils, notebooks, backpacks, and other classroom essentials priced under $100, purchased between 12:01 a.m. on the first Friday in August and 12 a.m. the following Sunday. The exemption does not cover athletic wear, accessories (e.g., jewelry, wallets), or rentals. This policy change, effective July 1, 2026, aims to reduce costs for families buying qualifying school supplies during that window.
SB 1832 reauthorizes Oklahoma taxpayers' ability to donate a portion of their state income tax refund to two veterans programs. It extends the option for donations to fund the Indigent Veteran Burial Program (reimbursing up to $500 per veteran, capped at $20,000 annually) and the Veterans Affairs Equipment and Capital Improvement Program (funding equipment purchases and facility projects). The bill updates the covered tax years (2017-2020 and 2026 onward for burial; 1994-2008 and 2026 onward for equipment) and establishes revolving funds administered by the Oklahoma Department of Veterans Affairs. These funds, held in the state treasury, are dedicated to specific veteran services with clear spending limits, and donations remain optional for taxpayers.
HB 4118 proposes a tax credit for Oklahoma caregivers of eligible family members. It allows a 50% credit on qualifying expenses - such as medical travel mileage, home modifications, medical equipment, and hiring aides - for caregivers with income under $50,000 (or $100,000 for couples) caring for someone aged 62+ who needs help with two or more daily living tasks (like bathing, dressing, or eating). The credit caps at $2,000 annually per family, rising to $3,000 if the care recipient is a veteran or has dementia. The total annual credit pool is limited to $1.5 million, with unused funds adjusted yearly. If passed, it would take effect November 1, 2026.
HB 4325 requires Oklahoma's Office of Management and Enterprise Services (OMES) to create a reporting function to distinguish between service contracts and "staff augmentation" contracts (where vendors perform duties similar to state employees). It mandates that invoices for intangible assets include a permanent file path for storage and amends budget reporting rules for state agencies to include detailed contractor listings, contract status, and consultant report summaries. All state agencies must publicly post final consultant reports linked to original contracts and report whether contractors are repeatedly used for similar services. The bill directly affects all state agencies that use contractors or manage financial services, aiming to increase transparency in procurement and budget planning.
SB 1714 requires Oklahoma state agencies to establish or improve internal employee suggestion programs focused on generating cost savings. Employees who submit ideas resulting in $5,000+ in annual savings may receive financial rewards of 10-25% of the savings (capped at $20,000 per person), with agencies also permitted to offer non-cash recognition for efficiency improvements. The bill creates a Statewide Cost Savings Incentive Fund, funded by 20% of all verified statewide savings, to provide supplemental funding to agencies meeting annual budget reduction targets. Agencies must annually report cost-saving suggestions, implemented measures, and savings to state leadership, with the new Incentive Awards Committee recognizing top contributors.
HB 3548 creates a sales tax exemption for businesses operated by young entrepreneurs in Oklahoma. It amends Section 1357 of the Oklahoma Sales Tax Code to exempt sales of tangible personal property when a business is "materially operated for the benefit of an adult" (likely a typo for "youth," based on the bill's title). This exemption directly affects youth-run businesses that meet specific criteria, such as being materially operated for the benefit of young entrepreneurs. The bill also includes provisions limiting business licensing requirements for qualifying youth entrepreneurs and specifies that the exemption applies to sales of tangible personal property. The bill is currently in committee review for the 2026 legislative session.
HJR 1072 proposes a referendum to add a 1-2% income tax on high earners (over $1 million for single filers or $2 million for married couples) starting in 2027. Revenue from this tax would fund the "Future Readers, Future Leaders Investment Revolving Fund," which would provide a $5,000 stipend to National Board Certified Teachers and allocate $100 million annually for statewide reading programs. Remaining funds would support schools designated as "Comprehensive Support and Improvement" (CSI) or "More Rigorous Intervention" (MRI) based on student enrollment, with a minimum $25,000 per school and adjusted funding for schools improving over time. The bill requires voter approval at the 2026 general election and is currently in committee referral.
SB 1987 increases Oklahoma's homestead property tax exemption for homeowners. Starting in tax year 2027, all homesteads receive a base exemption of $2,000 (up from $1,000), with an additional $3,000 exemption possible if two conditions are met: the county's property tax revenue grew by at least 5% compared to the prior year, and the county commission approves the extra exemption. This bill directly affects homeowners in counties that meet the revenue growth threshold and receive county commission approval. The changes take effect November 1, 2026.
SB 1815 expands homestead exemption eligibility for manufactured home owners in Oklahoma who do not own the land their home sits on. It allows these residents to apply for the exemption if the home is their actual primary residence and they meet other standard requirements. The bill amends statutes to clarify that manufactured homes qualify for homestead exemption regardless of land ownership status, increasing the exemption for qualifying owners. This change directly affects manufactured home residents living on rented land who previously could not access this property tax benefit.
