SB 144 creates a five-year pilot program for Oklahoma's Department of Corrections to help formerly incarcerated people find stable housing and access reentry services. It requires the DOC to develop affordable housing in rural and urban areas, identify high-risk inmates for homelessness, and modify existing programs to provide parenting, job skills, and substance abuse treatment support. The program will be funded through a new revolving fund in the state treasury, using state appropriations, grants, and donations, with up to 5% of funds allowed for administrative costs. The DOC must contract an independent evaluator to assess the program's effectiveness in reducing recidivism and submit annual reports to lawmakers. This bill directly affects inmates released from Oklahoma prisons who face housing instability upon release.
SB 1392 modifies Oklahoma's income tax credit for qualified employees in the aerospace sector. It increases the annual credit from $5,000 (for tax years 2009-2026) to $10,000 (for tax years 2027-2031), allowing a maximum of $10,000 per year for up to five total years. Unused credits can be carried forward to future tax years, but the credit cannot reduce taxes below zero. The bill would take effect November 1, 2026, if passed.
HB 1669 allocates $6,000,000 from Oklahoma's General Revenue Fund to the existing Department of Emergency Management for fiscal year 2026. This funding supports the department's current duties, such as disaster response and emergency coordination, without creating a new agency. The bill is purely procedural, establishing a specific appropriation amount rather than changing policy or creating new requirements. It takes effect July 1, 2025, and is classified as an emergency measure.
SB 278 directs Oklahoma's Department of Commerce to create a program compensating living survivors of the 1921 Tulsa Race Massacre with $2 million each from a new revolving fund. The bill establishes the "Tulsa Race Massacre Victims’ Compensation Revolving Fund" and appropriates $4 million from the General Revenue Fund to cover these payments. Payments will be made to survivors living on the bill's effective date (July 1, 2025), or to their heirs if they die before receiving funds. The program requires input from a committee including Tulsa-area legislators and nonprofit partners to administer the payments.
HB 1395 creates a tax credit program for Oklahoma parents or guardians paying eligible education costs for students. It allows taxpayers to claim credits of up to $7,500 annually (based on family income) for private school tuition, academic tutoring, textbooks, and standardized test fees for students attending accredited private schools or alternative education programs. The credit amount decreases as household income rises, with special provisions for schools serving homeless students or financially disadvantaged students (requiring 90% of enrollment to qualify based on income thresholds). This bill directly affects Oklahoma families choosing private education or alternative learning options, reducing their state income tax liability for qualifying education expenses.
SB 1 requires Oklahoma's State Board of Equalization to certify five-year revenue averages for oil, natural gas, and corporate income taxes. If annual tax collections exceed these averages by $400 million or more, it automatically reduces individual and corporate income tax rates. This directly affects all Oklahoma taxpayers by linking potential tax cuts to specific revenue growth thresholds. The $400 million trigger adjusts for inflation every decade starting in 2035.
SB 1402, the "Health Care Sharing Ministries Tax Parity Act," creates tax benefits for Oklahoma residents who participate in qualifying health care sharing ministries (HCSMs). It allows eligible residents to deduct qualified health care sharing expenses (including membership fees and administrative costs) from their Oklahoma adjusted gross income for tax years 2027 and later. Additionally, it exempts from taxable income any "qualified health care share" received by individuals through an HCSM for medical expenses. The bill defines HCSMs as not-for-profit, faith-based organizations that operate without insurance-like guarantees, and requires claims to be filed using forms prescribed by the Oklahoma Tax Commission.
HB 2785 requires Oklahoma's Office of Management and Enterprise Services (OMES) to implement stricter budget oversight for the Department of Mental Health and Substance Abuse Services. It mandates OMES to review agency budgets against actual spending before releasing funds, prohibit contracts without clear cost limits, restrict multi-year contract encumbrances to current-year funds, and block payments for unapproved expenses. The bill also requires OMES to report monthly revenue and spending status to the Governor, legislature leadership, and relevant committees. This directly affects state budget management for mental health services by adding specific financial controls to prevent overspending. The law takes immediate effect due to an emergency declaration.
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.
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.
