HB 2256 creates a revolving fund in the Oklahoma State Treasury to support apprenticeship scholarships for high school graduates. The fund, financed by state appropriations and private donations, will provide grants covering tuition and fees for eligible students entering federally approved technical apprenticeship programs through Joint Apprenticeship & Training Committees. Applications for these grants will be reviewed competitively statewide by the Oklahoma State Board of Career and Technology Education. The program becomes effective November 1, 2025.
SJR 23 proposes moving Oklahoma's property tax rules from the state constitution to statutes while introducing alternatives for local taxation. It would fully exempt the primary residence value of Oklahomans aged 65+ from property taxes, allow temporary freezes on property values for other residents, and authorize counties to replace property taxes with voter-approved consumption taxes (like a sales tax) for local funding. The bill modifies how homestead property values are calculated and sets new caps on value increases for qualifying homes. This would directly affect homeowners (especially seniors), counties (which could propose new tax structures), and voters (who must approve tax changes).
SB 1095 prohibits merchants from charging network fees or interchange transaction fees on specific parts of credit card transactions in Oklahoma. It directly affects merchants processing payments for sales tax, excise tax, customer tips, and donations to 501(c)(3) nonprofit organizations. The bill bans these fees for those transaction portions, ensuring merchants cannot pass these costs to customers for these specific purposes. The law takes effect November 1, 2025. This is a concrete policy change to reduce costs for certain transaction types, not a procedural or commemorative measure.
HB 2198 amends Oklahoma's sales tax code to exempt the purchase of hearing aids from state sales tax. This directly affects individuals in Oklahoma who buy hearing aids for personal use, as they will no longer pay the standard sales tax on these devices. The bill adds hearing aids to the existing list of tax-exempt items under Section 1357 of the Oklahoma Sales Tax Code. The exemption applies to sales made to consumers, not businesses or resellers.
HB 1536 creates the "Oklahoma Gun Safety Incentive Act," providing an income tax credit for Oklahoma residents who purchase qualifying gun safety equipment. It allows a 25% tax credit (up to $200 annually) for gun safes, trigger locks, or smart gun technology meeting safety standards, with proof of purchase required. The credit is funded from the general fund, capped at $1 million yearly, and requires the Oklahoma Tax Commission to create an online application portal. The bill also mandates reports on credit usage and firearm safety impacts, and launches a public campaign ("Lock & Protect, Oklahoma!") to promote safe storage. It affects individual gun owners, not law enforcement or military purchases, and takes effect January 1, 2026.
This bill increases property tax relief eligibility for Oklahoma seniors (65+) and disabled residents. It raises the income limit for qualifying households from $12,000 to $38,000 annually and increases the maximum annual tax relief from $200 to $2,000. Relief is calculated as property taxes paid above 1% of household income, but capped at $2,000 per claim. The changes apply to claims for taxes paid in the prior calendar year and take effect January 1, 2026.
SB 286 creates a refundable income tax credit for Oklahoma attorneys who provide free legal services to adoptive parents. Specifically, attorneys can claim a 50% credit against their state income tax for court-approved fees paid for adoption-related legal work that results in a final adoption decree. If the credit exceeds the taxpayer’s income tax liability, the excess amount is refunded. The credit applies to tax years starting in 2026 and requires the Oklahoma Tax Commission to establish verification rules.
SB 51 provides a $200 one-time income tax credit for Oklahoma taxpayers who purchase a qualifying e-bike for use on streets and roads. The credit applies to tax years starting in 2026 and is refundable if it exceeds the taxpayer's income tax liability. It defines "e-bike" as a two- or three-wheeled electric vehicle capable of exceeding 15 mph (excluding standing electric scooters). The bill takes effect November 1, 2025, directly benefiting residents who buy eligible e-bikes.
SB 425 modifies Oklahoma's property tax relief program for seniors and disabled residents by increasing the income limit from $12,000 to $40,000 annually and lowering the age requirement from 65 to 60 years. This change directly affects Oklahoma residents aged 60 or older (or totally disabled heads of household) with household incomes under $40,000 who qualify for property tax relief on their primary residence. The bill updates existing statutory language in Sections 2905 and 2906 of Title 68, Oklahoma Statutes, to reflect these eligibility changes. The Oklahoma Tax Commission will administer the revised program, effective November 1, 2025.
SB 1211 requires manufacturing facilities seeking a property tax exemption to pay new direct jobs an average annual wage meeting Oklahoma's Quality Jobs Program Act standards. This applies to facilities applying for exemption after January 1, 2023, linking tax benefits directly to wage requirements for new hires. The bill updates existing exemption rules by adding this wage verification step, without changing the 5-year exemption period or other basic eligibility criteria. It affects manufacturers aiming to qualify for tax breaks under Oklahoma's ad valorem tax code.
