SB 95 updates key definitions in Oklahoma's workers' compensation law to clarify eligibility and claims processing. It directly affects injured workers (claimants), employers, insurance carriers, and medical providers by defining terms like "case manager" (requiring specific nursing licenses or certifications) and "carrier" (explicitly including self-insured employers). The bill also clarifies what constitutes a "compensable injury," excluding age-related conditions like arthritis and adding drug testing rules for claims involving intoxication. These changes aim to standardize claims administration and reduce disputes over coverage. The bill became effective after the governor signed it on May 6, 2025.
HB 2087 modifies Oklahoma's income tax credit for donations to qualified research institutes. It adjusts annual funding caps: for biomedical research institutes, the limit drops from $2 million to $1.5 million per year starting in 2026, while cancer research institute credits are capped at $500,000 annually. The credit percentage for each donation type is recalculated yearly based on prior-year claims, using specific formulas to stay within these new limits. Taxpayers donating to qualifying nonprofit biomedical or cancer research institutes (defined by NIH funding requirements) can claim the credit, with individual limits of $1,000-$25,000 depending on filing status or business type.
HB 1201 creates a 70% tax credit for Oklahoma taxpayers who donate to certified pregnancy resource centers, capping the credit at $50,000 per donor annually. To qualify, centers must provide free, non-abortion services (like prenatal care and counseling) without performing or referring for abortions, and must be certified by the state health director. The total annual tax credits for all donors are capped at $5 million, with annual adjustments to prevent exceeding this limit. The credit applies to donations of $100 or more and takes effect January 1, 2026.
HB 2754 establishes the Oklahoma Rural Hospitals Funding Assistance Grant Program to provide financial support to qualifying rural hospitals. It directly affects publicly owned hospitals in towns with fewer than 5,000 residents that meet federal critical access hospital standards. The program creates a revolving fund in the state treasury, administered by the State Department of Health, to award grants prioritizing areas with significant healthcare access barriers due to distance. Grants are limited to the total funds available in the revolving fund, and the program becomes effective July 1, 2025.
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.
