Rep. Gerrid Kendrix

Maddy summarySB 98 modifies Oklahoma's individual income tax rates for the 2024 tax year. It lowers the top marginal tax rate to 4.75% for single filers and similar rates for married couples filing jointly, replacing previous rates of 5.25% or 5.50%. The bill affects all Oklahoma residents and nonresidents filing individual income tax returns for 2024. Key provisions define new tax brackets with reduced rates across income levels, specifically targeting the 2024 tax year. The change applies to taxable income calculated under Oklahoma law for that year.

Maddy summarySB 98 modifies Oklahoma's individual income tax rates, deductions, and exemptions for specific tax years. It lowers the top tax rate on income above certain thresholds from 7% to 6.65% for tax years beginning on or after January 1, 2004, while maintaining a 7% rate for 2002-2003. The bill also adjusts standard deduction amounts and limits certain personal exemptions for these tax years. These changes apply to Oklahoma residents filing individual income tax returns under the state's tax code.

Maddy summarySB 392 extends the operating deadline of Oklahoma's Long-Term Care Facility Advisory Council from July 1, 2025, to July 1, 2026. The bill updates the statutory language to continue the council's existing structure and responsibilities without changing its purpose. The council advises the State Commissioner of Health on standards for nursing homes, residential care facilities, and adult day care centers. This extension ensures ongoing oversight of long-term care services without altering current policies or creating new requirements.

Maddy summarySB 5 establishes a new Administrative Rules Division within Oklahoma's Legislative Office of Fiscal Transparency. This division will review proposed state agency rules to ensure they align with the Oklahoma Constitution, fulfill legislative intent, avoid disproportionate negative impacts, and comply with the agency's statutory authority. The division must issue reports within 90 days of the bill's effective date, limited to five full-time employees. The bill directly affects state agencies' rulemaking processes by adding an additional layer of legislative review before rules take effect.

Maddy summaryHB 2738 changes Oklahoma's property tax filing deadlines for business personal property. It extends the deadline for taxpayers to submit property lists from March 15 to April 15 (with a further extension to May 15 for late filings), and adds specific penalty tiers: 10% of assessed value for filings between April 15-May 15, and 20% for filings after May 15. The bill directly affects businesses and property owners required to list taxable personal property annually. It also ensures all submitted tax records remain confidential under Oklahoma's Open Records Act.

Maddy summarySB 639 requires courts and administrative hearing officers in Oklahoma to interpret state statutes, agency rules, or related documents from scratch ("de novo"), without deferring to agency interpretations. It mandates that when ambiguity remains after standard interpretation methods, courts must favor interpretations that limit agency power and maximize individual liberty. This bill directly affects courts, administrative hearing officers, state agencies, and individuals or entities challenging agency actions. The law takes effect on November 1, 2025.

Maddy summarySB 639 requires Oklahoma courts and administrative hearing officers to independently interpret state statutes, agency rules, and related documents without deferring to an agency's prior interpretation. It mandates that courts re-examine the meaning of laws from scratch ("de novo") and, when ambiguity remains, favor interpretations that limit agency authority and protect individual rights. This bill directly affects state agencies, courts, and individuals involved in legal disputes with agencies over rule enforcement. The law takes effect on November 1, 2025.

Maddy summarySB 5 establishes an Administrative Rules Division within Oklahoma's Legislative Office of Fiscal Transparency. This division will analyze state agency budgets, compare them to prior years, and conduct performance evaluations of agency operations and programs. The bill revises the Office's duties to include forecasting revenues, assessing budget alignment with agency responsibilities, and evaluating efficiency, effectiveness, and compliance. These changes directly affect executive branch agencies by subjecting their budgeting and operations to new oversight mechanisms. The Office may also contract with external entities to conduct independent audits, as directed by the oversight committee.

Maddy summaryHB 2738 changes the annual deadline for businesses to list their personal property (like equipment and inventory) for property tax purposes in Oklahoma from March 15 to April 15 each year. It also adjusts penalty dates: a 10% penalty applies for filings between April 15 and May 15, and a 20% penalty for filings after May 15. The bill directly affects businesses required to file property lists and county assessors who administer the process. Key provisions standardize filing forms, extend office hours for late filings, and protect submitted tax information from public disclosure under the Open Records Act. The changes take effect November 1, 2025.

Maddy summaryHB 2730 amends Oklahoma's tax interest and penalty rules for state tax liabilities. It changes the interest rate calculation for delinquent taxes to use Wall Street Prime plus 3 percentage points (previously fixed rates), adjusts penalty timelines (15 days for sales/tax delinquencies vs. 30 days for others), and modifies refund interest deadlines (30 days for electronic filings, 90 days for paper after 2010). These changes directly affect Oklahoma taxpayers who owe state taxes, including those with late payments, underpayments, or delayed refunds. The bill takes effect November 1, 2025, applying to all delinquent accounts existing or occurring after that date.