HB 2019 amends Oklahoma's tax code to create two new tax credits for the aerospace industry. It allows Oklahoma aerospace employers to claim a credit equal to 5-10% of wages paid to employees with Oklahoma degrees (up to $12,500 annually), and employees to claim up to $5,000 annually in tax credits for tuition reimbursement (capped at $5,000 total over five years). Both credits apply only to the first five years of employment and cannot reduce tax liability below zero. The bill extends these credits through 2032 (previously 2026) and takes effect November 1, 2025. It directly affects Oklahoma aerospace companies and their employees who meet the education and employment criteria.
HB 1849 creates a temporary Teacher Recruitment and Retention Program (expiring November 1, 2028) administered by Oklahoma Partnership for School Readiness. It directly affects childcare facility employees by exempting their household income from eligibility calculations for the Child Care Subsidy Program, waiving copayments for qualifying workers, and requiring childcare providers to notify the Department of Human Services within 30 days if an employee leaves. The bill ensures childcare workers qualify for subsidies without income limits, while maintaining all other standard eligibility requirements for the subsidy program.
SB 808 clarifies Oklahoma's physical therapy referral rules, allowing licensed physical therapists (and assistants under supervision) to evaluate and treat patients without a doctor's referral for up to 30 days, except for workers' compensation cases. It specifically exempts children receiving physical therapy under federal special education laws (IDEA/504), screening/education services, and non-injury-related fitness/wellness programs. The bill explicitly states physical therapists cannot practice "healing arts" beyond their scope and maintains existing restrictions on non-therapeutic services. Signed into law on April 23, 2025, it takes effect November 1, 2025.
HB 1417 creates the "School Access for Emergency Response Act" (SAFER Act), establishing a grant program through the Oklahoma State Department of Education to fund public school districts and brick-and-mortar charter schools. The bill provides grants for interoperable communication hardware, software, maintenance, and training, enabling school safety teams to directly communicate with first responders during emergencies. Key requirements include adopting FEMA’s Incident Command System (ICS) protocols and training staff using FEMA’s IS-0100.c standards. The program aims to improve emergency response coordination by ensuring schools and emergency services can share real-time communication systems.
SB 410 requires Oklahoma public high school students in grades 8-12 to complete a computer science unit to earn a standard diploma starting with the 2024-2025 school year. This replaces the previous requirement for two world language units with a new computer technology course requirement covering programming, hardware, and business applications like spreadsheets. The bill mandates that this unit must be approved for college admission and excludes basic keyboarding or typing courses. It directly affects all students pursuing standard diplomas in Oklahoma public high schools under the updated graduation requirements.
HB 1396 prohibits private schools in Oklahoma from requiring parents to participate in the Oklahoma Parental Choice Tax Credit Program as a condition for enrolling their child. It requires schools to provide enrolled students using the tax credit a written tuition agreement showing the base rate, with future increases limited to the State Treasurer's annual inflation measure (based on local consumer index data) and requiring written notice at least one semester in advance. This applies only to students receiving the tax credit, not to other students. The bill aims to prevent schools from tying enrollment to tax credit participation while standardizing tuition increase notifications for tax credit users. It takes effect July 1, 2025.
SB 186 creates a grant program to help teachers with temporary emergency or provisional teaching certificates obtain permanent certification. The Office of Educational Quality and Accountability will award up to 1,000 annual grants per year (first-come, first-served) to eligible teachers through their school districts. Grants cover costs for exam preparation, exam fees, and part of required professional education hours. The program is funded through a new revolving fund and takes effect July 1, 2025.
SB 678 creates a state fund to reimburse Oklahoma counties for lost property tax revenue when centrally assessed properties (like oil/gas facilities) decrease in value. Counties qualify if they lose at least $250,000 in annual tax collections from these properties, receiving 25% of the loss for the first two years after the valuation drop. Reimbursement funds prioritize school districts first, with remaining funds going to counties. The bill appropriates $2 million from the General Revenue Fund to start the fund, effective July 2025.
SB 231 expands Oklahoma's August sales tax holiday to include additional school-related items. It adds school art supplies, school instructional materials (like reference books), and school computer supplies to the list of exempt items, alongside existing clothing, footwear, and sports equipment. The exemption applies to purchases under $100 during the three-day holiday period (first Friday in August to Sunday following). This directly affects students, parents, and schools purchasing these specific educational items during the tax-free window. The bill does not change the existing tax holiday dates or price threshold.
