HB 3286 requires all health insurance plans in Oklahoma to cover pregnancy, postpartum, and newborn care services - including support from perinatal doulas, nurse-midwives, and lactation consultants - without cost-sharing like deductibles or copays. It mandates coverage for breast pumps, supplies, feeding aids, and home visits for postpartum support for at least one year after birth. The bill also exempts breast pumps, supplies, and feeding aids from state sales and use taxes. These provisions apply to both private insurance and Oklahoma’s Medicaid program (SoonerCare), directly affecting pregnant individuals, new parents, and healthcare providers.
HB 3679 amends Oklahoma's sales tax exemption rules for governmental and nonprofit entities. It specifically adds a new exemption allowing colleges to exclude admission ticket surcharges used solely to repay debt for athletic, theater, or cultural facility construction. The bill also clarifies existing exemptions for county fairs, religious organizations, and public entities like schools and veterans' authorities. These changes directly affect public institutions, educational facilities, and nonprofit organizations purchasing goods or services for exempt purposes. The policy update focuses on defining precise conditions for tax exemptions without altering tax rates or creating new programs.
HB 3209 removes a partial sales tax exemption for motor vehicle sales in Oklahoma, replacing it with a complete exemption. It directly affects motor vehicle sellers and buyers by eliminating the 1.25% sales tax portion previously required on top of the Oklahoma Motor Vehicle Excise Tax. The bill also explicitly states that motor vehicle sales are no longer subject to local city or county sales or use taxes. This change applies immediately upon enactment and modifies existing tax code sections (68 O.S. §1355 and §1361) to reflect the full exemption.
HB 3916 modifies Oklahoma's tax exemption rules for nonprofit hospitals. It specifically removes sales tax exemptions from nonprofit hospitals that charge Medicare patients commercial insurance fees exceeding what Medicare covers. The bill amends tax code sections to prohibit such hospitals from claiming exemptions if they impose these extra charges. This directly affects nonprofit hospitals that overbill Medicare patients on commercial insurance policies. The change aims to align hospital tax treatment with Medicare billing practices.
HB 3806 creates a tax credit for Oklahoma businesses that accept credit or debit card payments. It allows eligible businesses to claim a credit equal to 100% of their credit card processing fees that exceed 2% of total transaction volume. The credit reduces state income tax liability but cannot lower it below zero, and unused portions may be carried forward for up to five years. This applies to taxable years beginning January 1, 2027, and affects businesses like retailers, restaurants, and service providers processing card payments. The credit is allocated to business owners (e.g., partners, shareholders) if the business is treated as a partnership for federal tax purposes.
SB 1995 amends Oklahoma's sales tax code to create a new exemption for certain bakery items, directly affecting bakeries and grocery stores selling those items. The bill requires businesses to apply for and verify eligibility with the Oklahoma Department of Agriculture, which will then notify the Tax Commission to issue exemption cards. Key provisions include application requirements, verification processes, and rules for reapplying before exemption expiration. The bill does not specify which bakery items qualify, as the provided text does not list them in the amended exemption sections (which currently cover items like food for Meals on Wheels, prescription drugs, or resale goods). The bill is currently in committee review with no votes taken.
SB 1851 amends Oklahoma's sales tax law to add a new exemption for sales to "public trusts in which a municipality is the beneficiary." This means purchases made by these public trusts (funds managed for municipal purposes) are exempt from state sales tax. The bill specifically updates Section 1356 of Title 68, Oklahoma Statutes, to include this exemption category. It directly affects municipalities and public trusts they oversee, removing sales tax liability on qualifying purchases.
HB 4318 allows Oklahoma businesses collecting sales and use tax to deduct a small amount for record-keeping and filing costs. Specifically, it authorizes a 1% deduction on the tax owed (capped at $1,000 per month per business account), but excludes deductions for direct payment permits or late filings (unless due to a declared natural disaster). The bill applies directly to businesses that collect and remit sales/use tax in Oklahoma, covering both the tax calculation process and monthly reporting requirements. It becomes effective November 1, 2026.
HB 4178 amends Oklahoma's sales tax code to add new exemptions for specific public entities and activities. It creates a new exemption allowing sales tax-free admission ticket surcharges used solely to repay debt for constructing athletic facilities, theaters, or cultural venues at public universities. The bill also expands existing exemptions for sales to certain public trusts, county fairs, educational institutions, and public authorities carrying out construction contracts. These changes directly affect state universities, local government entities, and fair authorities by reducing their taxable purchases. The policy focuses on clarifying and broadening tax relief for public infrastructure projects and nonprofit activities.
SB 1994 would amend Oklahoma's sales tax code to exempt qualifying animal rescue and shelter organizations from paying sales tax on purchases of tangible personal property or services. This exemption directly affects nonprofit groups focused on rescuing, sheltering, and caring for animals, such as local humane societies or animal welfare centers. The bill adds a new provision to the existing tax exemption list, specifying that these organizations qualify for the same tax relief previously available to other nonprofits under Section 1356. The change would take effect upon enactment, allowing these groups to reduce operational costs by avoiding sales tax on necessary supplies and services.
