Maddy summarySB 102 modifies Oklahoma's income tax code to exclude certain income from nonresident workers who spend limited time in the state. Specifically, it excludes compensation for nonresidents working in Oklahoma for less than 30 days per year if their total earnings from that work are $20,000 or less, effective for tax years starting in 2026. This applies directly to temporary workers, contractors, or short-term business visitors with minimal Oklahoma presence. The change simplifies tax calculations for these individuals by removing their limited-service income from Oklahoma taxable income.
Sponsored bills
Maddy summaryHB 1171 modifies Oklahoma's sales tax exemption rules for nonprofits by requiring organizations to have annual gross revenue under $500,000 to qualify for exemption on tangible personal property and services. It specifically excludes alcohol and tobacco sales from the exemption, meaning nonprofits selling these items cannot claim tax-free status. This change directly affects small nonprofits that previously qualified for full exemption but now must meet the revenue threshold to maintain tax-free status on other sales. The bill also updates existing exemption categories but does not alter the core tax treatment for qualifying nonprofits beyond the revenue limit and alcohol/tobacco exception.
Maddy summaryHB 3848, the "Transient Sex Offender Elimination Act of 2026," establishes new rules for housing and rehabilitation programs for registered sex offenders in Oklahoma. It requires program houses (residential facilities for multiple offenders) to be at least 3,000 feet from protected zones and single-family homes to be at least 1,000 feet away, while mandating incarcerated sex offenders complete victim impact and life skills programs before release. Offenders must receive a reentry portfolio with housing/employment plans and approved rehabilitation curriculum upon release, and the law applies retroactively to all current offenders. The act takes effect November 1, 2026, and requires annual reports on program outcomes to the Legislature.
Maddy summarySB 2053 allows Oklahoma counties and municipalities to impose a local excise tax of up to 10% on medical marijuana sales. Counties must first gain voter approval through a special election (either via a county commission resolution or a 5% voter initiative petition), and cannot hold another election for six months if the tax fails. Municipalities may similarly levy the tax under the same 10% cap, with all tax proceeds required to fund public safety and infrastructure projects. The tax duration must be specified during the voter approval process, and the bill takes effect November 1, 2026. This bill directly affects medical marijuana businesses operating in participating localities and local government revenue streams.
Maddy summaryHB 3051 creates the Tulsa Reconciliation Education and Scholarship Program to provide financial aid to students directly affected by the 1921 Tulsa race massacre. It awards scholarships covering tuition costs (up to resident rates) to Tulsa Public School District students meeting specific criteria: family income under $125,000, attendance at schools with high free/reduced lunch participation, and residence in designated high-poverty census blocks. The program also allows preference for applicants who can verify lineage as direct descendants of Greenwood Area residents (1921), with documentation verified by the Oklahoma Historical Society. Scholarships are limited to students under 21 years old at application, with additional awards for high school students to preserve historical awareness of the 1921 event.
Maddy summaryHB 4155 is a procedural bill that names the "Events Trust Fund Act of 2026" and sets its effective date as November 1, 2026. It does not create new programs, change funding mechanisms, or directly affect any specific groups or policies. The bill solely establishes the official name for a trust fund related to economic development events and specifies when it takes effect. As a naming act with no substantive provisions, it has no direct impact beyond formal designation.
Maddy summarySB 1244 modifies Oklahoma's parole rules for inmates aged 60 or older by requiring the Pardon and Parole Board to grant parole to eligible individuals who have served either 10 years or one-third of their sentence (whichever is shorter), provided they pose minimal public safety risks. The bill mandates that the Board use a risk-assessment tool including health status when evaluating these inmates and requires parole hearings for eligible aging inmates. It updates statutory language to define "aging inmate" as 60+ years old and specifies that the Board must consider health factors in risk assessments. The law takes effect November 1, 2026.
Maddy summaryHB 3703 requires Oklahoma public school districts to cover tuition costs for high school students enrolled in concurrent college courses. Specifically, it mandates districts to provide tuition waivers for seniors (up to 18 credit hours) and juniors (up to 9 credit hours), funded by district resources. Students who withdraw after the deadline must reimburse 50% of the course cost. The bill also requires districts to grant academic credit for correlated college courses and mandates annual reports tracking participation, waiver usage, graduation rates, and college degree attainment. These provisions aim to expand access to college courses while ensuring financial accountability for students and districts.
Maddy summarySB 1643 amends Oklahoma law to require a specific notice on transfer-on-death (TOD) deed forms, directly affecting property owners using TOD deeds and their designated beneficiaries. The bill mandates that the form include a clear warning stating beneficiaries can be notified that the deed is revocable at any time, even if consideration was paid. Key provisions require owners to include this notice when creating the deed and set a nine-month deadline for beneficiaries to record documents after the owner's death to claim the property. If not recorded within nine months, the property reverts to the owner’s estate. The bill takes effect November 1, 2026.
Maddy summarySB 49 adds a new sales tax exemption for nonprofit organizations providing services to abused and neglected children in Oklahoma. The bill amends Oklahoma’s sales tax code to exempt these specific nonprofits from paying sales tax on purchases directly related to their child welfare services. To qualify, organizations must submit required documentation proving their services align with this exemption, which applies to tangible personal property and services used for this purpose. This policy change directly affects eligible child welfare nonprofits by reducing their operational costs.