Sen. Kristen Thompson

Maddy summarySB 1098 amends Oklahoma's ad valorem tax code to define "residential rental housing" as single tax parcels containing multifamily buildings or two or more single-family rental homes. This definition directly affects county assessors who must apply it when valuing rental properties and rental property owners subject to property taxes. The bill's key mechanism establishes a clear classification for rental housing to ensure consistent assessment procedures under the tax code. It does not change tax rates but updates terminology and valuation processes for these properties.

Maddy summarySB 1098 defines "residential rental housing" as multifamily buildings or two or more single-family homes constructed for rental use, adding these properties to Oklahoma's ad valorem tax assessment system. It modifies tax code procedures to require counties to assess the value of these rental properties using standard valuation methods (like sales comparison or cost approach) for property tax purposes. This directly affects landlords and property owners who manage qualifying rental housing. The bill updates statutory definitions and assessment processes but does not change existing tax rates or exemptions.

Maddy summarySB 241 appropriates $20 million from Oklahoma's General Revenue Fund to the Department of Commerce for rebates on capital investments in hydrogen-related manufacturing. It directly affects companies building facilities that refine, manufacture, or process hydrogen-based products within chemical manufacturing industries (NAICS codes 324 or 325). The key provision offers rebates for qualifying capital expenses, funded by the state's general revenue. The program becomes effective November 1, 2025.

Maddy summarySB 241 allocates $20 million from Oklahoma's General Revenue Fund to the Department of Commerce for rebates on capital investments by companies producing hydrogen-based products. It directly affects businesses in chemical manufacturing (NAICS 324) and petroleum refining (NAICS 325) that build or upgrade facilities for hydrogen production. The key mechanism provides refunds covering a portion of costs for new equipment, buildings, or infrastructure used in hydrogen manufacturing. This funding aims to support economic development in hydrogen production without creating new regulatory requirements. The bill becomes effective November 1, 2025.

Maddy summarySB 838 prohibits social media platforms from allowing users under 16 years old to create or maintain accounts. Platforms must implement reasonable age verification and delete existing accounts of under-16 users within six months of the law's November 1, 2025 effective date. Exceptions apply to educational/healthcare platforms and text messaging services. The Oklahoma Attorney General can enforce the law through civil actions.

Maddy summaryOklahoma's SB 838 prohibits social media platforms from allowing users under 16 to create or maintain accounts. It requires platforms to verify user ages through reasonable methods and delete existing accounts of users under 16 within six months of the law's effective date (November 1, 2025). The law excludes educational and healthcare platforms from these requirements. The Oklahoma Attorney General can enforce the law by seeking court orders against non-compliant platforms.

Maddy summarySB 248 modifies how funds from real property sales (like state park land) are used for Oklahoma's tourism department. It clarifies that money from these sales must fund state park maintenance and capital projects, explicitly prohibiting use for employee salaries. The bill updates the statutory language for the Oklahoma Tourism and Recreation Department Revolving Fund and sets an effective date of November 1, 2025. This change directly affects the department's budget management for state parks. The bill does not create new funding but refines existing fund usage rules.

Maddy summarySB 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.

Maddy summarySB 231 expands Oklahoma's August sales tax holiday to include additional items. It adds school supplies, art supplies, instructional materials, and computer supplies used in education to the list of exempt items, alongside existing clothing and footwear under $100 sold during the three-day holiday period (first Friday in August through the following Sunday). The bill modifies Oklahoma Statutes §1357.10 to clarify these new exemptions while maintaining exclusions for athletic wear, accessories, and rentals. The changes take effect July 1, 2025.

Maddy summaryHCR 1005 is a symbolic resolution declaring February 13, 2025, as "Oklahoma Museum Day." It recognizes Oklahoma's 518 museums for promoting lifelong learning, contributing nearly $500 million annually to the state economy, and hosting over six million visitors yearly. The resolution does not create new laws or funding but formally honors museums' cultural and economic role through a ceremonial designation. This non-binding measure affects all Oklahomans by highlighting museums' contributions without altering policy or requiring state action.