Maddy summaryHB 1279 amends Oklahoma's tax protest procedures to clarify and streamline how taxpayers challenge assessments by the Oklahoma Tax Commission. It extends the window to file a written protest from 60 days to 150 days (60 days plus up to 90 days' extension), requires specific details in protest filings, and mandates oral hearings if requested. Taxpayers who miss the protest deadline can later seek adjustment of "clearly erroneous" assessments within one year by proving error with evidence, though denial of such requests isn't appealable. The bill directly affects taxpayers disputing tax liabilities, making the process more structured while preserving the Commission's authority to audit and adjust assessments. It became law after Governor approval on May 3, 2025.
Sponsored bills
Maddy summarySB 139 requires Oklahoma public school districts to adopt policies banning student cell phone use during instructional hours ("bell to bell," meaning from the start to end of school day). The policy must include disciplinary steps for violations but allows exceptions for emergencies and health monitoring. The bill also creates a $2 million grant program to help middle and high schools purchase phone storage devices, with funds awarded on a first-come basis. The law takes effect July 1, 2025.
Maddy summaryHB 1279 modifies Oklahoma's Uniform Tax Procedure Code, updating the process for tax assessments and protests for taxpayers and the Oklahoma Tax Commission. It outlines how the Tax Commission proposes assessments and details the requirements for taxpayers to file a written protest within 60 days. A key provision is that taxpayers can request and must be granted an oral hearing before the Tax Commission during the protest process. If a protest is not filed, the assessment becomes final, though taxpayers may request an adjustment for "clearly erroneous" assessments within one year.
Maddy summarySB 409 would require Oklahoma public school districts to add one additional day of classroom instruction starting July 1, 2025, if the state allocates at least $25 million more in funding for public schools than the previous fiscal year. This provision directly affects all Oklahoma public school districts by mandating an extra school day when specific state budget increases are met. The bill establishes a clear funding trigger ($25 million greater than prior year) as the mechanism for the requirement, with no changes to existing minimum instructional time standards (180 days or 1,080 hours). It is designed to link state education funding increases directly to expanded instructional time for students. The bill was introduced but failed passage in April 2025 (22-63 vote).
Maddy summarySB 409 requires Oklahoma public schools to add one additional day of instruction during the 2025-2026 school year if the state appropriates more funding for education than it did in the prior fiscal year. This applies directly to all Oklahoma public school districts receiving state education funding. The bill amends existing law to link the school year length to annual funding increases, creating a trigger-based requirement for an extra instructional day. It does not change the existing minimum 180-day or 1,080-hour requirements but adds this conditional day based on funding levels.
Maddy summaryHB 1275 requires social media platforms meeting its definition (e.g., those using algorithms, infinite scrolling, and enabling public social interaction) to verify users are at least 18 years old before granting access. It specifically affects platforms used by Oklahoma residents, excluding email services, gaming platforms, educational tools, and professional networking sites. Key mechanisms include using state-approved digital ID verification and prohibiting "dark patterns" that trick users into sharing age data. The bill explicitly states it does not restrict content or minors' ability to post content on platforms they legally access, focusing solely on age verification for platform access.
Maddy summaryHouse Bill 1275 proposes to regulate social media access for minors in Oklahoma. It would prohibit individuals under 16 years old from creating social media accounts and require parental or guardian consent for minors aged 16 and 17 to use these platforms. Social media companies would be mandated to implement age verification processes, potentially utilizing third-party vendors. Non-compliant companies could face liability and civil action, aiming to safeguard minors from platforms identified as having adverse effects on mental well-being.
Maddy summarySB 423 modifies Oklahoma's medical records access law to clarify and standardize copying fees for patients and others. It sets a 50-cent fee per page for standard medical records copies (excluding x-rays), a $20 base fee for attorneys/insurance requests, and $0.30 per page for digital copies with a $200 cap. The bill eliminates fees for providers to search or retrieve a patient's own records and prohibits charging for faxed copies. It also specifies that mental health/substance abuse records remain governed by separate state law (Title 43A, §1-109).
Maddy summaryHB 1276 requires Oklahoma school districts to adopt policies banning student use of cell phones and personal electronic devices (like tablets, smartwatches, or laptops) during the entire school day and on school grounds by the 2025-2026 school year. Exceptions are allowed for documented medical emergencies with a licensed professional's approval. Districts may opt out of the ban through annual board approval, but must still follow the policy framework. The bill defines "personal electronic devices" broadly (excluding school-issued devices used for instruction) and takes effect July 1, 2025.
Maddy summarySB 48 limits when Oklahoma taxpayers can deduct certain capital gains from their state income tax. It specifically restricts the deduction for "qualifying gains receiving capital treatment" to only certain tax years, affecting individuals and businesses with capital gains transactions. The bill amends Oklahoma's tax code (68 O.S. 2021, Section 2358) to update the rules governing these deductions, ensuring they align with specific tax year parameters. This change modifies how capital gains are treated for state tax purposes without altering federal tax rules.