Sen. Dave Rader

Maddy summaryHouse Bill 2170 modifies various aspects of state revenue and taxation administration. It allows the Oklahoma Tax Commission to waive or remit tax penalties and interest under specific conditions, requiring judicial approval for amounts exceeding $25,000. The bill establishes voluntary disclosure agreements, enabling eligible taxpayers to report unpaid taxes and receive an automatic waiver of penalties and 50% of the interest due, while also limiting the assessment lookback period to three years. Additionally, it clarifies the responsibilities of the Tax Commission and Service Oklahoma in providing revenue estimates for proposed legislative changes.

Maddy summarySB 582 modifies state fiscal affairs by changing requirements for agencies that collect state funds. Agencies responsible for collecting monies for the General Revenue and Special Revenue Funds must now provide the Director of the Office of Management and Enterprise Services with itemized estimates of expected funds for the ensuing fiscal year and the following two fiscal years. The Oklahoma Tax Commission is additionally required to provide comprehensive economic reports, including national and state economic performance forecasts for the same three-year period, to the Director and key legislative leaders. This bill aims to expand the scope and transparency of future revenue projections.

Maddy summarySB 283 amends Oklahoma's higher education lease financing program to expand the annual transaction limit, specifically allowing projects that were previously refunded to count toward this limit. This change directly affects Oklahoma public colleges and universities using the master lease program for facility financing, enabling them to include these refunded projects in their annual lease transaction calculations. The key provision updates Section 3206.6a of Title 70 Oklahoma Statutes to remove restrictions on previously refunded projects within the program's annual cap. This adjustment streamlines the process for institutions seeking to redevelop or replace existing leased facilities without exceeding the annual financial limit. The bill does not change funding levels or create new requirements, only clarifying eligibility for certain lease transactions.

Maddy summarySB 583 modifies Oklahoma's sales tax rules to give businesses more time to avoid closure for missed payments. It requires the Tax Commission to send written notices after two missed tax filings or payments in 24 months, and only allows business closure after a third missed payment in that period. Businesses can avoid closure by either paying all overdue taxes plus penalties or entering an approved payment agreement while staying fully compliant for 24 months. This applies only to sales tax delinquencies (not income taxes) and establishes specific notice and appeal procedures before closure takes effect.

Maddy summarySenate Bill 583 expands the requirements for businesses to avoid closure due to delinquent sales tax. The bill allows the Oklahoma Tax Commission to close businesses with a sales tax permit that incur three instances of failing to timely file reports or remit taxes within a 24-month period. To avoid or defend against such closure, businesses must not only resolve their current tax delinquencies but also meet additional conditions.

Maddy summarySB 53 updates Oklahoma's legal definitions related to child sexual abuse material by clarifying terms like "child sexual abuse material," "distribute," and "reasonable age verification methods" across multiple statutes. It specifies that "reasonable age verification" includes using digitized ID cards, third-party services, or other commercially reasonable methods to confirm users are 18+ before accessing certain online content. The bill modifies existing definitions in statutes covering possession, distribution, and child abuse offenses but does not create new criminal penalties or change sentencing. It directly affects online platforms, service providers, and law enforcement by standardizing how these terms are applied in Oklahoma law. The bill was signed into law by the governor on May 3, 2025.

Maddy summarySB 53 amends Oklahoma statutes defining key terms related to child sexual abuse material and age verification. It standardizes definitions across multiple laws (including 21 O.S. §§ 791, 843.5, 1040.12a, and 1024.1) to clarify terms like "distribute," "harmful to minors," and "reasonable age verification methods." The bill specifically adds digitized identification cards and third-party verification services as acceptable methods to confirm users are 18+ before accessing certain content. This affects websites, platforms, and commercial entities handling material that may be harmful to minors by requiring updated age-check protocols.

Maddy summaryHB 1081 requires residential appraisers to include a compensation invoice as the first page of all property valuation assignments. It also prohibits Appraisal Management Companies (AMCs) from demanding or removing these invoices when appraisers submit work. The law directly affects appraisers, AMCs, and their clients by increasing transparency around payment structures. It takes effect November 1, 2025.

Maddy summarySB 304 modifies Oklahoma's individual income tax structure for the 2024 tax year. It establishes new tax brackets with lower rates (0.25% to 4.75% for single filers, 0.25% to 4.75% for married couples filing jointly) compared to prior years, replacing older rates. The bill also limits certain personal exemptions to specific tax years and adjusts standard deduction amounts. These changes directly affect all Oklahoma residents filing individual income tax returns for 2024. The bill updates statutory references and language but does not create new taxes.

Maddy summarySB 304 amends Oklahoma's income tax code to adjust tax rate brackets and standard deduction amounts for specific tax years. It modifies the tax rates applied to different income levels (e.g., changing the top rate from 6.75% to 7% for 2002-2003, then to 6.65% for 2004 onward) and adjusts the standard deduction thresholds for single filers and married couples filing jointly. The bill also limits certain personal exemptions to specified tax years. These changes directly affect Oklahoma residents and nonresidents filing state income tax returns under the specified tax years covered by the amendments.