Maddy summarySB 456, titled the "Abolition of Abortion Act," redefines homicide under Oklahoma law to include unborn children as "human beings" while explicitly excluding legal abortions and standard medical procedures from homicide charges. It modifies homicide (21 O.S. §691) and wrongful death (12 O.S. §1053) laws to apply the same legal standards to cases involving unborn children as to born individuals, but exempts life-saving medical procedures for the mother and spontaneous miscarriages. The bill also clarifies that mothers cannot be prosecuted for causing fetal death unless they committed another crime, and updates duress defense provisions (21 O.S. §156) to apply to mothers charged with harm to unborn children. These changes aim to align legal protections for unborn children with those for born persons under existing criminal and civil law.
Sponsored bills
Maddy summaryThis bill proposes a constitutional amendment to eliminate all property taxes in Oklahoma by repealing multiple sections of the Oklahoma Constitution that govern property tax assessment and collection. It would remove the State Board of Equalization's duty to assess property values and adjust tax rates, effectively ending ad valorem property taxation statewide. The measure requires voter approval via ballot initiative, with a planned effective date of January 1, 2030, and affects all property owners and local taxing jurisdictions. The proposed amendment is structured as a legislative referendum for voter decision.
Maddy summaryThis Oklahoma constitutional amendment resolution (SJR 12) proposes to eliminate all ad valorem property taxes by repealing specific sections of the state constitution that currently govern property taxation. If approved by voters, it would remove constitutional provisions allowing property taxes (affecting all Oklahoma property owners and local taxing jurisdictions) and amend the State Board of Equalization's duties. The bill requires voter approval via referendum (with a ballot title stating it would "eliminate all property taxes") and would take effect January 1, 2030. The measure focuses on changing constitutional text rather than immediate policy implementation.
Maddy summarySB 305 proposes lowering Oklahoma's top individual income tax rate for tax years beginning in 2024. It reduces the highest marginal rate from 5.50% to 4.75% for single filers on income above $2,300 and for married couples filing jointly on income above $2,400. The bill applies to all Oklahoma residents and nonresidents with taxable income meeting these thresholds in 2024 and subsequent years. The change is contingent on a determination by the State Board of Equalization, as specified in the bill's provisions.
Maddy summarySB 305 modifies Oklahoma's income tax rates for specific tax years, primarily adjusting the top marginal tax rate for high-income earners. It changes the tax rate applied to income above certain thresholds for taxable years beginning on or after January 1, 2004, from 7% to 6.65% (previously 6.75% for 1999-2001 and 7% for 2002-2003). This bill directly affects Oklahoma residents and nonresidents filing state income tax returns who earn income within the highest tax bracket. The amendment updates statutory language and references in Oklahoma Statutes Title 68, Section 2355, effective for tax years starting in 2004 and beyond.
Maddy summarySB 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.
Maddy summarySB 736, the Health Care Sharing Ministry Tax Parity Act, allows 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 using HCSMs - defined as tax-exempt organizations (501(c)(3)) requiring shared ethical/religious beliefs and voluntary cost-sharing - by treating their HCSM expenses similarly to traditional health insurance premiums. Key provisions include permitting deductions for self-employed individuals, employer-paid HCSM benefits (as nontaxable fringe benefits), and requiring the Oklahoma Tax Commission to create forms and guidelines for claiming the deduction. The bill also specifies that HCSM payments received for medical expenses are not taxable income and imposes penalties for fraudulent claims.
Maddy summarySB 581 allows Oklahoma state employees, private businesses, and residents to negotiate and receive payments in gold or silver bullion instead of cash, with compensation valued at current global market rates. It requires payments in gold/silver to be deposited into the newly created Oklahoma Bullion Depository or partner banks, and mandates the State Treasurer to establish this depository with fee structures (capping fees at 2% for residents). The bill also exempts gains from selling gold or silver from state income tax, aligning with tax law amendments. This directly affects state workers choosing payment methods, businesses offering gold/silver transactions, and individuals selling precious metals.
Maddy summaryOklahoma Senate Bill 581 allows state employees, private businesses, and residents to negotiate and receive payments in gold or silver bullion instead of cash, with compensation valued at current market rates. It requires the creation of an Oklahoma Bullion Depository managed by the State Treasurer, where such payments must be deposited, and establishes transaction fees (up to 4% for non-residents, 2% for residents) for services. The bill exempts sales of gold and silver from state income tax and amends state investment rules to permit gold/silver holdings. These provisions aim to expand financial flexibility for individuals and businesses while creating a state-run system for bullion transactions.
Maddy summaryHB 1659 creates an income tax credit for married biological parents of children under 18 living at home. Parents receive $500 per child if married during the tax year, or $1,000 per child if married before the child's birth. To qualify, parents must be legally married for the entire tax year, reside with the child for at least six months (with exceptions for military deployment or newborns), and the child must be their biological child as verified by birth certificate or custody records. The credit cannot reduce tax liability below zero, and unused amounts can be carried forward for up to ten years.