Maddy summarySB 308 lowers Oklahoma's top individual income tax rate for tax years beginning in 2024. It reduces the top marginal rate from 5.50% to 4.75% for both single filers and married couples filing jointly (with some brackets adjusted). This change directly affects most Oklahoma residents and nonresidents who pay state income tax under these filing statuses. The bill updates the tax code to reflect this rate reduction, effective for 2024 tax returns and beyond.
Sponsored bills
Maddy summarySB 457, the Oklahoma Diesel Engine Freedom Act, invalidates federal rules requiring diesel exhaust fluid (DEF) in diesel engines used within Oklahoma, declaring such requirements unconstitutional under the 10th Amendment. It prohibits state agencies and officials from enforcing federal DEF mandates and legalizes the sale and use of diesel engines that do not require DEF in the state. The bill imposes fines up to $5,000 per violation for state entities enforcing federal rules and repeals an existing Oklahoma emission control law. It applies only to vehicles operating solely within Oklahoma, not to interstate commerce.
Maddy summarySB 281 creates the "Making Adoption Affordable Again Act," providing Oklahoma taxpayers with a refundable income tax credit for donations to certified adoption funding organizations (like churches or 501(c)(3) nonprofits) and for non-monetary contributions (in-kind donations) supporting adoption services. Taxpayers can claim up to $10,000 annually ($50,000 for businesses), with excess credits refunded. Organizations must be certified by the Oklahoma Tax Commission, use at least 50% of funds for adoption services, limit staff compensation to 20% of funds, and report annually to maintain certification. The total annual credit amount is capped at $10 million, with adjustments to prevent exceeding this limit.
Maddy summarySB 506 requires Oklahoma school districts to obtain annual written authorization from employees for payroll deductions of professional organization dues or political contributions. It mandates that authorizations include a specific disclosure about voluntary membership (including First Amendment rights) and expire at the start of each new school year unless renewed. School districts must stop deductions within five business days of an employee's written request (including email or fax) and cannot charge employees for future dues after termination. The bill also prohibits districts from adding extra requirements for starting or stopping deductions and requires double reimbursement for delayed terminations.
Maddy summarySB 738 amends Oklahoma Statute 19 O.S. 2021, Section 516 to clarify county sheriffs' duties. It explicitly adds that sheriffs must protect residents' constitutional rights from federal government violations and requires sheriffs to coordinate courthouse security. The bill directly affects county sheriffs across Oklahoma, expanding their statutory responsibilities. It takes effect November 1, 2025, with no new funding or penalties specified.
Maddy summarySB 322 modifies Oklahoma's individual income tax rates for tax years beginning on or after January 1, 2024. It lowers the top marginal tax rate to 4.75% for single filers (from 5.50%) and adjusts corresponding brackets for married filers filing jointly. The bill affects all Oklahoma residents and nonresidents who file individual income tax returns. This change is contingent on a determination by the State Board of Equalization, as specified in the legislation.
Maddy summarySB 673 (Oklahoma Senate Bill 673) requires that asset forfeiture proceedings for property used in criminal offenses must follow a related criminal conviction. It amends Oklahoma statutes (21 O.S. §1738 and 63 O.S. §2-506) to clarify that property seized under forfeiture laws cannot be forfeited until after a criminal conviction for the related offense is secured. The bill mandates that prosecutors must file forfeiture actions within 90 days of a conviction, or the property must be returned to the owner. This applies to assets seized in cases involving crimes like human trafficking, theft of livestock, or property used in violent offenses.
Maddy summarySB 593 creates new felony offenses for possessing or distributing child sexual abuse material in Oklahoma. It defines such material as any visual depiction of a child (under 18) engaged in explicit sexual acts - including simulated or altered images - or images appearing to show children in such acts, regardless of whether the image is real. Each separate image or depiction is treated as a distinct offense, increasing penalties for repeat violations. The bill updates legal definitions of terms like "sexually explicit conduct" (e.g., intercourse, bondage, or explicit exhibition) to clarify what constitutes illegal material. These changes aim to strengthen enforcement against offenders while providing clear legal standards for prosecutors and courts.
Maddy summarySB 735 creates the "Voter Roll Integrity and Maintenance Act," requiring Oklahoma county election boards to submit annual reports by January 15 and the State Election Board to submit a statewide report by January 31 each year. These reports must detail efforts to remove non-citizens or ineligible voters from voter rolls, actions taken to verify eligibility (including coordination with other agencies), and analyses of current registration maintenance processes. The statewide report must be published online within 30 days of submission to ensure public transparency. The bill directly affects county election officials and the State Election Board, mandating specific reporting requirements to maintain voter roll accuracy.
Maddy summarySB 191 expands advertising restrictions for Oklahoma's medical marijuana businesses. It bans ads promoting overconsumption, falsely claiming medical benefits or safety, or marketing flavored products as healthier alternatives. The bill also requires medical marijuana commercial growers to display specific signage at their facilities - showing business name, address, phone number, and license number - in a clear, non-child-appealing format. These changes take effect November 1, 2025, directly affecting licensed medical marijuana businesses operating in the state.