Budget & Taxes

in committee · Oklahoma · Senate Apr 2, 2025

SB 1139: Appropriations; making an appropriation to the Department of Human Services. Emergency.

SB 1139 appropriates $100,000 from the state's general funds to the Oklahoma Department of Human Services for the 2026 fiscal year to support its statutory duties. The bill directly affects the Department of Human Services by providing funding for its existing responsibilities under state law. It declares an emergency to allow immediate implementation upon passage, though it does not specify how the funds will be used or change existing programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $100k to DHS for existing duties, increasing state funding for public services without tax changes or program alterations.95% confidence

Sub-Topics Appropriations

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in committee · Oklahoma · Senate Mar 9, 2026

SB 175: Motor vehicles; creating the Uninsured Commercial Vehicle Recovery Reimbursement Fund; allowing the Corporation Commission to promulgate certain rules; directing deposit of certain monies in certain fund. Effective date. Emergency.

SB 175 imposes a $100 fee on commercial vehicles registered under the International Registration Plan that report mileage in Oklahoma. The fee revenue is split: 5% funds a new "Uninsured Commercial Vehicle Recovery Reimbursement Fund" to reimburse tow operators who provide nonconsensual towing services to uninsured commercial vehicles, while 95% goes to an existing driver safety fund. The bill creates this fund in the state treasury as a continuing account with no fiscal year limits. It takes effect July 1, 2025, and is declared an emergency. The bill directly affects commercial vehicle operators using the International Registration Plan in Oklahoma.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill imposes $100 fee (tax) on commercial vehicles, allocating 95% to existing driver safety fund and creating new reimbursement fund. Directly funds public safety programs through dedicated tax revenue.90% confidence ✓ TransportationSupports Transportation95% of fee revenue funds an existing driver safety fund, directly enhancing transportation safety under vehicle regulations.90% confidence

Sub-Topics Vehicle Registration

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in committee · Oklahoma · Senate Feb 10, 2025

SB 736: Income tax; creating the Health Care Sharing Ministry Tax Parity Act; stating certain deduction and procedures; requiring Oklahoma Tax Commission to create forms and guidelines. Effective date.

SB 736 creates the "Health Care Sharing Ministry Tax Parity Act," allowing Oklahoma residents who are active members of qualifying health care sharing ministries (HCSMs) to deduct their contributions from their state income tax starting in 2026. It directly affects Oklahoma residents who have been active HCSM members for at least one month during the tax year, treating their contributions like health insurance premiums for tax purposes. The bill requires the Oklahoma Tax Commission to develop forms for claiming the deduction, prohibits taxing reimbursements from HCSMs, and mandates annual reporting on the program's impact.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax deduction for HCSM contributions, reducing taxable income for qualifying residents - provides tax relief per SUPPORT indicators.90% confidence ✓ HealthcareSupports HealthcareAllows tax deductions for health care sharing ministry contributions, treating them like insurance premiums to expand coverage options for residents.95% confidence

Sub-Topics Income Tax Insurance

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in committee · Oklahoma · Senate Feb 23, 2026

SB 1389: Oklahoma Parental Choice Tax Credit Act; modifying annual limit for certain fiscal years. Emergency.

SB 1389 modifies Oklahoma's Parental Choice Tax Credit Act by increasing annual credit limits for parents or guardians paying qualified education expenses for eligible students. The bill sets income-based maximums: $7,500 for households earning under $75,000, decreasing to $5,000 for households earning over $250,000, with special provisions for schools serving homeless or financially disadvantaged students. It directly affects Oklahoma taxpayers who pay tuition or approved educational expenses (like curriculum, tutoring, or assessments) for students in accredited private schools or qualifying educational programs. The credit applies to tax years 2024 and beyond, with the Oklahoma Tax Commission required to publish specific administrative information. This bill adjusts existing credit limits without changing the program's core structure or eligibility rules.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credit limits for middle-income families ($7,500 under $75k), providing direct tax relief while capping credits for higher earners.95% confidence ✓ EducationSupports EducationIncreases tax credits for education expenses, expanding access for lower-income families and disadvantaged students via income-based limits.95% confidence

Sub-Topics Tax Credits Curriculum Higher Education School Choice

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in committee · Oklahoma · Senate Feb 3, 2026

SB 1301: Sales tax; providing exemption for animal shelters. Effective date.

SB 1301 exempts animal rescue and shelter organizations in Oklahoma from paying state sales tax on their purchases. This bill amends Oklahoma's sales tax code (68 O.S. § 1356) to add these organizations to the list of entities already eligible for tax exemptions. The exemption applies to tangible personal property and services purchased by qualifying nonprofits that rescue and shelter animals. It directly affects nonprofit animal welfare organizations across the state, reducing their operational costs.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts animal shelters from sales tax, providing tax relief to qualifying nonprofits per bill's amendment to tax code.95% confidence

Sub-Topics Sales Tax

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in committee · Oklahoma · Senate Feb 3, 2026

SB 1396: Sales tax; providing exemption for certain organizations providing support for first responders. Effective date.

SB 1396 amends Oklahoma's sales tax law to exempt certain organizations that support first responders from paying sales tax on goods and services they purchase. Specifically, it adds exemptions for organizations providing support to municipal law enforcement, fire departments, emergency medical services, municipal disaster mitigation services, and first responder canine training facilities. This means these eligible organizations will not pay state sales tax on qualifying purchases directly related to their support services. The bill updates the existing tax exemption list in Section 1356 of Oklahoma Statutes without changing other existing exemptions.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides sales tax exemption for first responder support organizations, reducing tax burden on qualifying purchases per bill's explicit language.90% confidence ✓ Criminal JusticeSupports Criminal JusticeBill provides tax exemption for organizations supporting law enforcement, fire, and EMS, indirectly funding first responder services under criminal justice topic.80% confidence

Sub-Topics Sales Tax Tax Incentives Law Enforcement

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in committee · Oklahoma · Senate Feb 4, 2025

SB 262: Oklahoma Housing Finance Authority; creating the Oklahoma Rental Assistance Grant Program. Effective date. Emergency.

SB 262 creates the Oklahoma Rental Assistance Grant Program to provide rental subsidies to Oklahomans evicted due to the COVID-19 pandemic. Administered by the Oklahoma Housing Finance Agency, the program will be funded through a new revolving fund in the state treasury using legislative appropriations, federal funds, and private donations. The revolving fund operates continuously without fiscal year limits, allowing the agency to use these resources for eligible rental assistance. The program becomes effective July 1, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates state-funded rental assistance program using legislative appropriations, directly allocating budget resources for essential housing aid during pandemic.95% confidence ✓ HousingSupports HousingCreates rental assistance program funding subsidies for pandemic-evicted tenants, directly increasing affordable housing access and tenant protection.95% confidence

Sub-Topics Housing Finance Renters Tenant Rights

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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

Sub-Topics Income Tax Tax Credits

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in committee · Oklahoma · House Feb 4, 2025

HB 1128: Appropriations; State Department of Education; amount and purpose; effective date; emergency.

HB 1128 allocates $12 million from Oklahoma's General Revenue Fund to expand the School Counselor Corps program under the State Department of Education. This funding directly supports public schools by enabling the hiring or retention of additional school counselors. The bill requires the Department to create rules for implementing the expanded program, with funds available for the 2025-2026 fiscal year. The measure becomes effective July 1, 2025, to immediately address counselor staffing needs in Oklahoma schools.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $12M from General Revenue Fund to expand school counselor program, directly increasing public education funding under state budget.95% confidence ✓ EducationSupports EducationAllocates $12M to expand school counselor program, directly supporting public school staffing needs and student access to counseling services.95% confidence ✓ HealthcareSupports HealthcareExpands school counseling services, directly supporting mental health access in educational settings per topic description.85% confidence ✓ Labor & EmploymentSupports Labor & EmploymentAllocates $12M to hire/retain school counselors, directly funding employment positions in education sector, aligning with employment support indicators.85% confidence

Sub-Topics Revenue Student Health

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passed both · Oklahoma · Senate May 22, 2025

SCR 10: Concurrent resolution; recognizing the important transportation role of the Heartland Flyer passenger rail service, recognizing the critical need for ongoing financial partnership with the State of Texas; and urging the Texas Legislature to take budget action to allow rail service to continue.

This Oklahoma concurrent resolution (SCR 10) urges the Texas Legislature to continue funding its share of the Heartland Flyer rail service, which connects Fort Worth, Texas, and Oklahoma City. It recognizes the 25-year joint Oklahoma-Texas partnership that operates this passenger rail service, noting its importance for transportation options and economic development in the region. The resolution specifically asks Texas to allocate budget resources to maintain the service, which Oklahoma states is essential to avoid disruption and support future expansion plans. The measure does not create new law but formally requests Texas action to preserve an existing transportation link.

Topics ✓ Budget & TaxesSupports Budget & TaxesUrges Texas to allocate budget funds to maintain Heartland Flyer rail service, supporting continued fiscal support for essential transportation infrastructure.95% confidence ✓ TransportationSupports TransportationUrges Texas to fund Heartland Flyer rail service, directly requesting budget allocation to maintain transportation infrastructure and regional transit options.90% confidence

Sub-Topics Rail

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