Healthcare

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.

SB 959 would allow Oklahoma health care institutions (like hospitals and clinics) and health care payors (like insurers) to refuse services conflicting with their religious or moral beliefs, including declining to use facilities for such services. It grants legal immunity from lawsuits or retaliation (such as job loss, license denial, or contract termination) for these refusals, while requiring emergency care under federal law. Religious entities could also base hiring, staffing, and admission decisions on faith. The bill failed in committee on March 3, 2025, and did not become law.