OklahomaSB 2184Oklahoma 2026 Regular SessionSenateWALLET

Multiple versions of statutes; amending, merging, consolidating and repealing multiple versions of statutes. Emergency.

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Bill Overview

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121 provisions identified: 58 benefits, 18 costs, 45 mixed.

Higher pay for wrongful imprisonment

If you are proven actually innocent, the state pays $50,000 for each year you were in prison. Partial years are prorated. Time served at the same time for other crimes not covered does not count.

More pay for wrongful convictions

Starting July 1, 2025, people cleared for actual innocence by a written Governor’s pardon or a court order can file a wrongful-conviction claim. The claim covers felony convictions that led to prison where the person did not plead guilty. If you served time on death row, you get $50,000 per year for those years, prorated. If you were on parole or probation, you get $25,000 per year for those years, prorated. These amounts are added on top of the base award for time in prison.

Payout rules for wrongful convictions

If your award is $1,000,000 or less, you get it in a lump sum. If it is more, you get $1,000,000 now and the rest in equal yearly payments over three years. This sets clear timing for payments.

Rising Scholars scholarships cover more costs

The Rising Scholars program can pay tuition and fees, room and board, and required books for up to five years at Oklahoma colleges, subject to funds and State Regents rules. Institutional nominees can also get awards, and state schools must give a tuition waiver up to the average tuition. Students with disabilities may be assessed by alternative methods for awards.

Survivor pensions for fallen public safety

If a covered public safety worker is killed on duty, their survivors get a monthly pension. The pension equals 2.5% times years used (at least 20) times final average pay, divided by 12. Survivors may also get $400 per eligible child each month. Coverage includes correctional and probation/parole officers (certain dates), deputy sheriffs and county jailers with listed hire dates, and licensed emergency medical personnel first hired on or after November 1, 2024.

Clean vehicle and fueling tax credits

The law offers a one‑time Oklahoma income tax credit for qualified clean‑burning vehicle and fueling property. Vehicle credits are capped by weight: up to $5,500 (≤6,000 lbs), $9,000 (6,001–10,000 lbs), $26,000 (10,001–26,500 lbs), or $100,000 (>26,501 lbs). For fueling gear, the credit equals 45% of cost for commercial delivery or public charging sites, and the lesser of 50% of cost or $2,500 for a private home noncommercial compressor. Unused credit can carry forward up to five years and cannot create a refund. If spouses file separately, each can claim only half of a credit that would be allowed on a joint return. The Tax Commission also transfers specified shares of related amounts to the Compressed Natural Gas Conversion Safety and Regulation Fund.

Deduct costs to adapt home or car

If a physical disability seriously limits your work, you can deduct costs to modify a vehicle, home, or workplace. Veterans with VA‑certified service‑connected disabilities automatically qualify. The Oklahoma Tax Commission sets verification and procedures.

Deduction for Oklahoma college savings

You can deduct contributions to Oklahoma College Savings Plan accounts. The limit is $10,000 per person or $20,000 for a joint return each year. You can carry forward unused amounts up to five years. For years after December 31, 2005, certain contributions and rollovers made by April 15 of the next year can count, subject to adjustment rules.

Exclude up to $10K of public pensions

If you receive retirement pay from listed public systems, you can exclude it from Oklahoma taxable income up to the yearly cap. The caps are $5,500 for 2004, $7,500 for 2005, and $10,000 for 2006 and later. Only benefits from the named public systems qualify.

Farm loss carrybacks and debt relief

If you report farm income on Schedule F, you can carry back a farm loss up to the smaller of $60,000 or your Schedule F loss minus half your other income. You can also exclude from Oklahoma income any discharge of farm debt used to finance production that was included in federal income. Owners of new or expanded farm processing facilities may exclude a set share of their investment; it was 15% for 1997–1998 and is adjusted after 1999 to keep the total tax cut at or below $1 million a year. Unused amounts can be carried forward up to six years.

Fixed Oklahoma standard deduction amounts

For tax years 2010 through 2016, Oklahoma used the federal standard deduction. For tax years starting January 1, 2017 and later, the Oklahoma standard deduction is set at $6,350 (single or married filing separately), $12,700 (married filing jointly or qualifying widow(er)), and $9,350 (head of household).

Full state tax break on military pay

For tax years starting July 1, 2010 or later, 100% of your military salary (not retirement) is deductible from Oklahoma income. Before July 1, 2010, only the first $1,500 was excluded. Filing and payment deadlines can be extended for certain absences or hospital confinement, and the Tax Commission may grant extensions for good cause.

No sales tax on downloads and gun safes

You do not pay Oklahoma sales tax on prewritten software delivered electronically. Sales of firearm safety devices, like gun safes, lock boxes, and trigger or barrel locks, are also tax‑exempt.

Oklahoma excludes taxed Social Security

For Oklahoma taxes after 1984, the part of your Social Security that federal rules include in your federal income is not taxed by Oklahoma. Exclude the same amount that was included in your federal adjusted gross income.

Personal, blind, and senior exemptions

You get a $1,000 personal exemption. You can also get $1,000 if you or your spouse is blind. If you or your spouse is 65 or older, you can get another $1,000 if your federal AGI is at or below the limit for your filing status: $25,000 (married filing jointly), $12,500 (married filing separately), $15,000 (single), or $19,000 (head of household).

Public employers pick up pension contributions

For pay earned after December 31, 1988, your employer picks up your pension contributions under federal rules. Those amounts are treated as employer‑paid for federal tax and are not in your taxable income until paid out. You cannot take the picked‑up money in cash. The picked‑up amounts still count in gross salary for pension benefits, and employers reduce cash pay by the same amount.

State deduction tied to federal 45A credit

If you claim the federal Section 45A wage credit, you can deduct the same dollar amount from your Oklahoma taxable income. This applies for tax years beginning after December 31, 1995, and only in years you get the federal credit.

Tax break for OSHA safety consults

If an employer uses the Safety Pays OSHA Consultation Service, the employer can exempt $1,000 from Oklahoma taxable income for that year. This applies to tax years beginning after December 31, 2005.

Tax break for paid poll-worker leave

Starting tax year 2025, employers can exempt $100 of taxable income for each day they give paid leave to an employee to volunteer as a county election board poll worker. Keep county board proof in case the Tax Commission asks.

Tax break for tech transfer royalties

A transferor corporation can exclude from taxable income up to 10% of gross proceeds from royalties when it transfers technology to a qualified small Oklahoma business. The exclusion lasts up to 10 years from the first royalty payment. The small business must have capitalization of $250,000 or less and at least 50% of its employees or assets in Oklahoma at transfer, and it cannot be a subsidiary or affiliate.

Capital gains break for Oklahoma sales

Corporations, estates, and trusts can deduct qualifying Oklahoma capital gains. Sales of in‑state real or tangible property held at least five years, or certain business interests or asset sales held at least three years, may qualify. Detailed chain‑of‑ownership rules apply.

Sales tax break for ISP broadband gear

Starting June 2, 2023, internet providers and their subsidiaries do not pay sales tax on qualifying broadband equipment used directly to distribute broadband service. This lowers the cost to build and run broadband networks.

Sales tax break for rail equipment

From July 1, 2019 until July 1, 2029, sales or leases of rolling stock (like locomotives and rail cars) sold by manufacturers for use by common carriers are exempt from sales tax. The exemption includes certain maintenance and retrofitting for rail use.

Stricter intoxication rules in workers' comp

A positive drug or alcohol test from a sample taken within 24 hours of injury creates a presumption the substance caused the injury. Refusing a test also creates the presumption. You must provide clear and convincing evidence to overcome it. Injuries must be supported by objective medical findings to be compensable.

Higher OPERS contributions for some workers

Most OPERS employees pay 3.5% of pay. Some groups pay 8% for up to 20 years, then 3.5% after: certain correctional, probation and parole officers, fugitive apprehension agents, certain deputy sheriffs and county jailers (including some hired before November 1, 2020 beginning November 1, 2024), licensed emergency medical personnel first employed on or after the act’s effective date, and specified GRDA public safety officers. Employees who make the listed irrevocable election pay 6.41%.

Pensions use highest five-year pay

For OPERS members whose first participating service began on or after July 1, 2013, final average pay is the average of the highest five of the last ten years of service. Specified Grand River Dam Authority public safety officers with first service on or after July 1, 2016 (or the stated effective date) are also covered. Using five years generally lowers pension amounts for workers with sharp late‑career pay increases.

Stricter rules for marijuana testing labs

Testing labs need a new license and a medical lab director on site during hours. Labs must be accredited by an approved body before licensing and to renew. Owners of dispensaries, grows, or processors cannot own a lab, and labs cannot test for businesses they hold a stake in. Growers and processors cannot sell to dispensaries until final product tests pass; labs must keep results for seven years. A voluntary process validation program charges a $5,000 yearly fee and carries heavy fines (up to $1,000,000) and possible license loss for violations; a lab hired for compliance testing cannot do other commercial testing in the state.

Tax break and rules for modular homes

Forty‑five percent of the sales price of a qualifying modular home is exempt from state sales tax if it is permanently affixed and used for housing or business. Buyers of new or used manufactured homes must register within 30 days; a $1 fee applies to any plate or decal. Service Oklahoma collects sales price and other data at registration and shares it with county assessors for property tax use.

Five-year property tax break for manufacturers

The law exempts qualifying manufacturing facilities from local property taxes for five years. To qualify, a site must meet an investment test that is $500,000 for 2022 and rises each year by the prior year’s CPI‑U. Applicants must pay new direct jobs at least the Oklahoma Quality Jobs average wage for the year the property goes into service. You must also show payroll grew by at least $250,000 in counties under 75,000 people or $1,000,000 in larger counties. Some distribution centers can qualify if they invest $5,000,000, hire at least 100 full‑time workers, meet the wage rule, and finish construction within three years. Companies must file a jobs and payroll report each year, and the Tax Commission sets forms and rules.

How corporations apportion Oklahoma income

The law sets rules for splitting corporate income to Oklahoma. Unitary businesses use property, payroll, and sales factors; very large in‑state investments ($200,000,000 or more) use weights of 25% property, 25% payroll, and 50% sales. Corporations may not use ACRS depreciation for assets placed after December 31, 1981 and must use prior federal methods. The Tax Commission can allow different factors if a taxpayer shows good cause.

How state sales tax is split

The law sets how sales tax is shared among major state funds. General Revenue gets 83.61% for FY2008–FY2022, 83.36% for FY2023–FY2027, and 83.61% from FY2028 on. The Education Reform Revolving Fund gets 10.42% (FY2003–FY2005), 10.46% (FY2006–FY2020), 10.46% for July–Aug 2020 and 11.96% for Sept 1, 2020–June 30, 2021, and 10.46% for FY2022 and after. The Teachers’ Retirement System fund varies by year, including 5.25% for FY2023–FY2027 and 5.0% from FY2028 on.

Fairer drug pricing and appeals for pharmacies

The law makes drug pricing more transparent and gives pharmacies stronger appeal rights. PBMs must show MAC sources, update prices at least every 7 days, and let each provider see its MAC list. You can appeal within 14 days; PBMs must answer in 10 days, support batch filings, and make approved price fixes retroactive with reverse‑and‑rebill. If an appeal is denied, the PBM must cite an NDC and in‑state wholesalers with stock below the price; if it’s not available below your cost from your primary wholesaler, reimbursement must be raised retroactively. MAC use is limited to FDA A/B‑rated drugs with at least two equivalent sources available; no billing patients after a successful appeal; appeals apply to all payment methods; and PBMs must provide direct contacts for pricing appeals.

Stronger limits on pharmacy audits

The law puts hard guardrails on PBM pharmacy audits. Audits are capped at 50 prescription claims per pharmacy each year and limited to a one-year lookback. Auditors must give advance notice (14 days on-site, 30 days for wholesale audits) and follow strict timelines: a preliminary report in 45 days, at least 90 days for your documents (one 45‑day extension), and a final report within 10 days. Clerical errors are not fraud without proof of intent; no recoupment or interest starts until appeals end; and you may reverse and resubmit within 30 days of the final report. Auditors must pay $0.25 per page for paper copies, include detailed claim info in reports, limit reuse of prior audits, and the Attorney General can void illegal audits and force refunds within 14 days.

Tougher rules for PBM contracts and networks

The law tightens PBM contracting and network rules to protect pharmacies and plan sponsors. PBMs cannot use hidden “effective rate” contracts or demand extra accreditations beyond state or federal licenses. When networks are leased, PBMs must name who adjudicated each claim and keep ERISA or government plans separate from other plans. Employers running self‑funded plans are not treated as PBMs unless they directly do PBM work; pharmacies may refuse services paid below their cost. The Pharmacy Act also clarifies who counts as a pharmacist and a dispenser.

More dealer protections from manufacturers

Factories must disclose vehicle allocation bases for the past three years if a dealer asks within 30 days of certain notices. If a factory requires loaner cars, dealers should be paid about the regional average rental cost for a similar vehicle. Makers cannot force dealers to buy EV chargers beyond a reasonable need or require public access. Right-of-first-refusal rules add timelines, equal or better terms, and buyer expense payments. Factories are largely barred from owning or controlling dealerships, with narrow exceptions.

Permanent plates for big fleets

If you own 100 or more commercial vehicles, you can get a permanent, nonexpiring plate after paying the annual registration fee. If you apply online, you can choose a permanent certificate of registration instead of carrying it in each vehicle.

Refunds for EV gear after plan withdrawal

If a manufacturer pulls back its EV plan, it must accept return or fully reimburse dealers for returnable EV parts, tools, chargers, and gear. The dealer must show EV sales or service were too low to get a positive return. The dealer must make a written request within 24 months of receiving the items.

Pass-through entity tax election reporting

For tax years beginning on or after January 1, 2019, members of an electing pass‑through entity can add or subtract items on their Oklahoma returns when the entity already counted the item and paid the tax at the entity level. The Tax Commission will set the reporting rules and documents.

Faster prison transfers and county payments

If all prisons are full and DOC must contract for beds, the Pardon and Parole Board must consider nonviolent offenders within six months of release for parole. DOC pays counties the Section 38 per‑diem for housing convicted inmates from judgment date until DOC transfer, with monthly billing and final payment after DOC receives the judgment. DOC must notify counties before hiring a private prison; county deals must pay at least the Section 38 per‑diem. Court clerks must send certified judgments to DOC within five business days. DOC must run an electronic intake address, verify receipt, and receive inmates within 72 hours when a jail is at capacity, and will default to the lowest classification or minimum time if paperwork is missing those details.

No fees on state‑owned vehicles

Vehicles owned by Oklahoma state agencies do not pay registration fees. Agencies must still register the vehicles and follow the Vehicle License and Registration Act.

Stronger child safety and oversight

The law updates many child‑welfare definitions, including what counts as abuse and a deprived child. Each review board must have at least five members serving five‑year terms, with child‑welfare experience and limits on agency employees. School staff must sign a yearly form acknowledging they must report suspected child abuse or neglect. School employees must immediately call the DHS hotline and local police if they suspect abuse or neglect of a student under 18.

Data firms can get manufacturing tax break

Certain computer services and data processing businesses can be treated as manufacturing if enough sales (often at least 50%, or 80% for some classes) are to out‑of‑state buyers. They must file an affidavit with the Tax Commission each year. This status can qualify them for the manufacturing property tax exemption.

Ten-year lookback for repeat offenses

A guilty plea, nolo plea, or finding of guilt counts as a conviction for 10 years after you finish any sentence, probation, or diversion. In that 10-year window, a prior conviction can trigger harsher penalties for a new offense.

Itemized deductions capped at $17,000

For Oklahoma tax years starting January 1, 2018, most itemized deductions are capped at $17,000. Charitable gifts and medical expenses do not count toward the cap. If your other itemized deductions are above $17,000, you pay tax on more income.

Dealer fees, penalties, and sales limits

Manufacturers and distributors pay a $400 initial license and $300 each year. Dealers pay $300 to start per franchise per location and $100 each year to renew; reps pay $100 per year. The commission can suspend or revoke licenses and fine up to $10,000 per occurrence. Powersports dealers may sell only the vehicle types their manufacturer authorizes them to represent.

2009 addback on extra Section 179

For the 2009 tax year only, any federal Section 179 deduction over $175,000 had to be added back to Oklahoma taxable income. This applies to tax years starting January 1, 2009 and ending December 31, 2009.

New rules and commission for auto dealers

It is unlawful to operate as a new motor vehicle dealer, powersports dealer, manufacturer, or distributor without the right license for each role and location. One owner or named principal can sell without a salesperson license. Factory‑affiliated entities generally cannot be licensed as dealers. The state creates a nine‑member New Motor Vehicle Commission to set and enforce rules and approve dealer forms, including spot delivery agreements. The Commission deposits fees and fines into its fund and sends 10% of collections to the General Revenue Fund.

Caps and timelines for clean-fuel credits

For tax years 2020–2022, the total allowed credits are capped at $20 million per year and the Tax Commission applies a published reduction percentage. For 2023–2028, credits are split into three $10 million annual pools (CNG/LNG/LPG and delivery/compression, hydrogen vehicles and delivery, and public electric recharging), with unused amounts reallocated and pool‑specific reduction percentages. Property for hydrogen delivery and vehicles originally equipped with hydrogen fuel cells qualify only in tax years 2010 and 2023–2028.

Courts can transfer kids’ phone and utility bills

After notice and a hearing, a judge can order a phone company or utility to move a minor’s number or a household utility account to the petitioner. The order must list account and transferee details and be sent to the provider’s registered agent. If the provider cannot make the change, it must notify the petitioner. After transfer, the petitioner becomes responsible for the bills and usual account setup rules may apply.

Driver license age and class rules

You must hold the right class of license to drive. Class A, B, and C commercial licenses require age 18 or older. A Class D license requires age 16 or older. No one under 21 may be licensed to drive vehicles that need hazardous‑materials placards, except farm vehicle exceptions. You must pass the required exams.

When building projects need an architect

Some buildings must use a licensed architect, including use groups I, R‑2, A‑1, A‑4, A‑5, and H, or when the code use group changes. Others are exempt if they meet size limits: A‑2/A‑3/E up to 2 stories and 50 people; R‑1 up to 2 stories and 64 units; B up to 2 stories and 100,000 sq. ft.; M up to 2 stories and 200,000 sq. ft.; and government buildings under $300,000. Single‑ or two‑family homes and agricultural buildings are exempt. Basements do not count as a story, and exemptions apply to additions or renovations if the use group does not change.

Farm youth driving permits with limits

Residents age 13½ heading for a farm permit can drive for testing with a certified examiner. Ages 14–16 who live or work on a farm can get a farm permit for Class D vehicles tied to farm work and some school trips; some driving must be with a licensed CDL adult. Applicants must file affidavits proving farm residence or farm employment and pass required exams. Under 16, no non‑sibling minor passengers; ages 16 to under 17, for six months only one passenger under 18 who is not immediate family. Any farm‑permit holder may not use a handheld device while driving, and two or more chargeable accidents require suspension. A “farm” means land whose owner holds an Oklahoma Tax Commission agricultural exemption permit.

New rules for purchased military service

Bought military service counts as "participating" service only if you worked for a participating employer right before service and returned to that job within 90 days after discharge. If you do not meet both, the time will not count as participating service. However, purchased military time that does not qualify can still count as "prior service" under the plan.

Path to teen licenses with safety limits

A 15-year-old can drive for testing or allowed activities with a certified examiner. Learners who pass tests (except the drive test) can drive 5:00 a.m. to 10:00 p.m. with a licensed adult age 21+. At age 16, an intermediate license needs 180 days with a permit, 50 practice hours (10 at night) sworn by a parent, and a free ODOT safety course. Intermediate drivers face 5:00 a.m. to 10:00 p.m. limits and passenger limits, with exceptions for work, school, church, or when a 21+ licensed driver sits beside them. Driver ed must teach texting and DUI dangers, and using a handheld device or breaking rules can lead to suspension.

Pathway for international doctor licensure

International medical graduates can get a limited license if they graduated from an ECFMG-recognized school, meet recent training or practice rules, and have a job at an in-state ACGME program. After three years of supervised practice and passing USMLE Steps 1, 2 CK, and 3, the Board may grant full licensure. The Board can require 12–24 months of extra training for foreign applicants. U.S. clerkships must be at ACGME-accredited sites.

Design firms need certificates and licenses

Firms offering architecture, landscape architecture, or licensed interior design must name responsible Oklahoma licensees and get a certificate of authority. Licensed interior designers need a qualifying degree, two years’ experience, and a national exam; licenses last two years and renew around June 30 in alternate years. If you win a design competition, you must apply for an Oklahoma license within 10 days and finish within 30 days before taking the commission. Lapsed licenses face limited reinstatement windows and possible competency testing.

Faster county bidding and approvals

County purchasing agents must start the bidding process within 2 working days of a requisition and can seek bids or state purchases for up to 12 months. Bid notices must go out at least 10 days before opening; bids open at a public meeting. The agent gets up to 3 days to prepare purchase orders, and the board must act within 75 days or the order is disallowed. Counties may make emergency buys up to $5,000 with a written explanation. Officers can use state purchase cards after signing an agreement and training. Counties may also use interlocal agreements with Circuit Engineering Districts.

New time limits for many crimes

Prosecutors must start cases for bribery, embezzlement of public money, falsifying public records, and similar crimes within 7 years of discovery. For school district embezzlement and some school-record cases, the limit is 5 years after discovery. Other listed crimes have their own time windows.

Sex‑crime cases get clear deadlines

For listed sex crimes against children, prosecutors can file until the victim’s 45th birthday. For adult victims and vulnerable adults, prosecutors generally have 20 years after the crime is reported. Cases with testable preserved DNA or a confession can be filed at any time. Recovered‑memory‑only cases need independent evidence, and knowingly false claims are a felony.

Stronger rulemaking cost checks and review

Agencies must publish a rule impact statement before or within 15 days of a proposed rule notice. They must say if a rule is major and if total costs will exceed $1,000,000 over five years, and consult local governments if their money is affected. Rules sent by Feb 1 are reviewed that session; later rules are reviewed the next year. Any rule not approved by joint resolution is disapproved, and the same rule cannot be resubmitted except in the first 60 days of the next session.

Tougher penalties for order violators

Violating a protective order is a crime. A first offense can mean up to $1,000 in fines, up to one year in jail, or both. A later offense is a Class D1 felony with prison or a $2,000–$10,000 fine; injuries bring mandatory jail or prison terms and higher fines. Courts must order 52 weeks of certified domestic abuse treatment for probation or suspended sentences, with progress reviews; anger management alone does not qualify. Judges may also order the defendant into certified counseling at the defendant’s expense and require 24/7 GPS monitoring, with the defendant paying monitoring costs.

Automated driving system is the driver

When an automated driving system is engaged, the law treats the system as the driver and as licensed. The system is considered to perform the physical acts of driving electronically while engaged.

New rules for net operating losses

The law changes how federal net operating losses are adjusted for Oklahoma taxes. Different rules apply by year: pre‑1981, 1981–2000, 2001–2008, and after 2008. This alters how much NOL you can use in Oklahoma for those time periods.

Set-asides of sales tax for tourism and roads

Each year starting July 1, 2022, 0.87% of sales tax goes to tourism funds, split 24%/44%/32% with caps of $5 million, $9 million, and $6.6 million. Starting July 1, 2015, 0.06% goes to the Historical Society fund, capped at the FY2015 amount. Cities and counties get payments equal to local sales tax amounts that state law exempts. For FY2023 and after, $5 million a year goes to a municipal road repair fund; and beginning FY2029, $50 million a year goes to the Capital Assets Maintenance and Protection Fund. The law also made one‑time 2019 transfers to state highway and railroad funds.

Clearer rules for service warranties

Service warranty forms must be filed with the Insurance Commissioner for information only. Contracts must refund 90% if the holder cancels. If the association cancels, it must return the fee minus actual service costs. Warranties issued on or after July 1, 2017 must show the association’s identity and license number. Registrants must report certain changes within 30 days, and the Commissioner can stop use of misleading forms.

Drive in Oklahoma with other licenses

Nonresidents age 16+ can drive in Oklahoma using a valid home‑state or home‑country license they have with them. Service Oklahoma can make reciprocity agreements with countries that have similar standards, and drivers must follow Oklahoma insurance laws. The state will enter a reciprocity agreement with Ireland. Listed military members on official duty may operate any class of vehicle with any valid U.S. state license.

Easier state IDs and temporary cards

Verified homeless youth can get a noncompliant state ID for four years without a parent signature. People leaving prison can get a noncompliant ID at release using a DOC record card and birth certificate; it is valid four years and not renewable. Service Oklahoma can issue temporary permits or IDs while your permanent card is made. If your ID number is someone else’s Social Security number, the state will issue a new number and replacement card for free. Licenses may show a modified status if your driving is restricted, and you may not put stickers or decals on IDs.

Five-day temp tags for out-of-staters

Out-of-state owners of street-legal utility vehicles can get a temporary tag from Service Oklahoma. It replaces registration for five days, including the issue day, and shows the issue date. You must show insurance that meets Oklahoma’s Compulsory Insurance Law.

License exams within 30 days nearby

Your full driving exam must be scheduled within 30 days of your application. The exam must be given within 100 miles of your home.

Military can drive on overseas licenses

A U.S. service member, spouse, or dependent with a valid driver license issued by an overseas U.S. Armed Forces component can drive in Oklahoma. The same class and restrictions on that license apply.

Who can prescribe controlled drugs

The law clarifies which clinicians can order, prescribe, give, or dispense controlled drugs. Physicians, podiatrists, optometrists, and dentists act within their statutes; veterinarians may treat animals. APRNs recognized to prescribe may handle Schedules III–V, and those without independent authority may prescribe only under a supervising physician and within that physician’s schedules. CRNAs may order and administer Schedules II–V during the perioperative or periobstetrical period. Physician assistants may prescribe Schedules II–V subject to Title 59 limits.

Restricted farm commercial driver licenses

Service Oklahoma can issue restricted CDLs to farm-related workers age 18 or older who held a license at least one year and have a good driving record if experienced. The license covers Class B or C vehicles and use within 150 miles of the farm or business. It limits hazardous loads to set fuel and fertilizer amounts (for example, diesel up to 1,000 gallons and certain fertilizers).

Restricted motorcycle licenses for teens

At age 14 or older, you can get a restricted motorcycle license after passing required tests and completing an approved basic rider course. You may ride motorcycles up to 300 cc (or 16.8 kW electric) from 4:30 a.m. to 9:00 p.m. You must wear approved headgear and be accompanied by a licensed person age 21+ with visual contact. Some written or driving exams can be waived with the approved course.

No factory direct car sales

Factories may not sell new motor or powersports vehicles straight to retail buyers in the state. Sales must go through franchised dealers, with limited exceptions for employees, retirees, nonprofits, and governments. The law also bans factories from coercing dealers into un‑ordered inventory, forced ads, or unfair programs.

Minimum pay to pharmacies for shortage drugs

When a drug’s exact NDC is on the FDA shortages list, PBMs must pay pharmacies at least the wholesale acquisition cost (WAC) for that NDC. This applies to each claim for the listed NDC.

Boards review juvenile cases statewide

Each judicial district now has a postadjudication review board for juvenile cases. A 21-member state advisory board also helps run the program, supports training, and reports each year by May 1. These boards add oversight to improve outcomes for youth and families.

Child case review boards strengthened

Boards meet as needed, at least twice a year. Case reviews are private and children’s names are kept confidential. People acting in good faith in board work have legal immunity. New members must attend orientation; failure can lead to removal. Members serve without pay but can be reimbursed for travel and training if funds are available. Courts can assign staff to help boards.

Faster statewide service for protective orders

Petitions, emergency orders, and hearing notices are served like bench warrants, with first service attempts within 24 hours and priority 24/7. These papers are valid statewide and can be sent to any law enforcement agency; returns go back to the issuing court. Courts must set a full hearing within 14 days when grounds exist, or within 72 hours in urgent child‑related cases or when visitation is suspended for violence or threats.

Injury claim caps rise with inflation

Starting January 1, 2031, limits on claims against the government adjust every five years. Each increase equals the smaller of the five‑year CPI‑W change or 4%. This helps keep claim limits from falling behind prices over time.

Medical licensure board extended to 2030

The State Board of Medical Licensure and Supervision continues until July 1, 2030. It must include seven licensed allopathic physicians and four lay members. Physician members must meet recent in‑state practice or continuing education standards.

Schools must report adult student abuse

School employees must immediately report suspected abuse or neglect of students age 18 or older to local police. Police must keep the reporter’s identity confidential and redact it from reports, unless a court orders disclosure. School staff may not reveal a reporter’s name, except by court order or during an official investigation.

Stricter rules for DUI testing

Only certain licensed medical staff and EMTs may draw blood at police request and within their scope. Breath, saliva, and urine collection must be done by Board‑authorized personnel. Blood tests used in court must be run by labs with ISO/IEC 17025 accreditation, unless exempt by rule. Breath tests must use approved devices, with trained, permitted operators and Board procedures. Medical staff and facilities are protected from liability if collections are done reasonably under proper authorization.

Updated airport and aerospace rules

The law updates definitions for airports, vertiports, and VTOL aircraft and cleans up older sections. The state aerospace department can help communities plan and build airports, vertiports, and navigation aids, and post roadside signs with approval. The department also drafts laws, represents the state in aerospace matters, and can take part in related legal cases.

State support and planning for airports

The Department helps with aviation during emergencies, following federal guidance and the State Emergency Operations Plan. It adopts a yearly five‑year Airport Construction Program and a 20‑year statewide airport plan. Only airports in the system plan can get state funding. The Department can offer engineering and technical help when reasonably possible.

State health adds Chief Medical Officer

The State Commissioner of Health appoints a Chief Medical Officer who reports to the Commissioner. This adds senior clinical leadership to guide public health work at the state health department.

SUDEP risk guidance for clinicians

The Health Commissioner gives guidance, with epilepsy groups, to help clinicians spot patients at higher risk of sudden unexpected death in epilepsy. The Chief Medical Examiner shares SUDEP information with all office staff.

AeroSPACE program for aerospace careers

The law creates a statewide program linking schools, career-tech, and colleges to prepare students for aerospace jobs. The Aeronautics Commission can run it or contract it and accept grants and donations. Scale depends on available funding.

Penalties for blocking abuse reports

School superintendents and administrators who knowingly delay or block required abuse or neglect reports face penalties. The rule enforces prompt reporting and aims to protect children in schools.

One-time $20 fee for collector plates

There is a one-time $20 processing fee to issue original military surplus vehicle collector designation plates. It helps cover costs and assigns only one collector ID number per collector.

Safety markings and REAL ID limit

You may not hold more than one REAL ID‑compliant card. If DOC labels a registrant as aggravated or habitual, their license or ID will say “Sex Offender,” and they must surrender the current card within 180 days or it is canceled for one year. Using a canceled card is a misdemeanor. If you are ordered to use an ignition interlock, your license will say “Interlock Required” for the length of the order.

Two-day sale reporting and $15 transfer

When a vehicle is sold, the buyer must get title and register it within two months and pay a $15 transfer fee. Within two business days of the sale, the parties must submit sale details to Service Oklahoma or a licensed operator. Salvage vehicles and manufactured homes are exempt from this paragraph’s registration rule, and used motor vehicle dealers are exempt from this section.

One-time $11 fee for off-road vehicles

If you register certain ATVs or off-road motorcycles or utility vehicles, you pay a one-time $11 initial fee. The licensed operator keeps $2. The rest goes to state funds. These vehicles are not charged the normal registration schedule.

Late change notices cost $50

If you file a required electronic change more than 30 days after it happened, you pay a $50 fee. This applies to people and service warranty associations that must notify the Insurance Commissioner.

New fees and checks for driving examiners

Designated examiners pay a $1,000 initial fee and $500 each year. The yearly fee may be waived if you work for a public school and only test enrolled students. You must pass an annual nationwide background check and pay its cost. Examiners may charge a fee for Class D skills tests. Certification fees go to state revolving funds.

What to include when incorporating

Certificates of incorporation must list required items like the corporate name with approved words, a registered office and agent, purpose, stock details or no-par statement, and incorporator and director information. Nonprofit certificates must include extra items. These rules set standard filing content.

No property-tax break for wind

Firms that generate electricity from wind (NAICS 221119) are not treated as manufacturing for the ad valorem exemption as of January 1, 2017. No initial exemption applications from wind power firms may be filed or accepted on or after January 1, 2018.

Access to DUI blood samples

If police take your blood, the lab must keep extra for 60 days. You or your lawyer can send it to another lab within that time. Police pay initial collection and handling, but if you are convicted those costs are added to your court costs. You pay for any independent test you order. Labs must give written results to you or your lawyer on request, and to state officials on request.

Court check-ins for abuse treatment

Courts must set a review hearing within 120 days after ordering domestic abuse treatment, and another after program completion. The court can suspend sentencing until you enroll and can set more reviews. It can revoke a suspended sentence or probation if you do not comply. The first review requires the defendant to attend. Judges and courts are immune from liability for issuing and enforcing these treatment or counseling orders.

Juvenile handling of order violations

If a minor violates a protective order, the case goes to juvenile court. The court can order family counseling and may order community service instead of fines or jail for the minor. Parents may be ordered to join counseling.

Updated rules for plates and decals

License plates and decals must be clearly visible at all times. Do not cover or tint your plate. If you get a disabled plate, you pay its fee and your regular registration together and turn in the standard plate. Service Oklahoma will adjust fees if you switch mid‑year. Off‑road ATVs and bikes use decals, and military surplus vehicles can get a special collector plate renewed each year.

ID card fees and one-credential rule

A REAL ID compliant ID costs $25 for 4 years or $50 for 8 years. People age 65+, certain 100% disabled veterans, and verified homeless youth do not pay the fee. Starting November 1, 2025, if you hold both an Oklahoma driver license and ID card, you must keep only one at the first expiration and surrender the other.

Right to your own DUI blood test

If you are arrested for driving under the influence and the officer did not ask you to test, you may get your own blood test by a qualified person you choose. You must set it up and pay all costs. Not getting your own test does not stop other evidence from being used.

Rules for workers’ comp medical networks

A certified workplace medical plan must be approved by the State Commissioner of Health. It provides workers’ comp care and must pay providers on a fee‑for‑service basis. This limits plans to that payment model and clarifies who can be certified.

State health plan rates set and timed

The health authority sets all rates and benefits for state‑sponsored plans and keeps a Schedule of Benefits you can inspect. The OHCA CEO reviews and approves the board’s recommended rates and benefits, then sends them to OMES for final approval. OMES can approve mid‑year changes if an actuarial review shows the need. Premiums must be set on time: by the HMO bid date in August (no later than the third Friday) for active employees, and by the fourth Friday of September for others.

Commercial driving permits and testing

Service Oklahoma issues commercial learner permits (CLPs) to people 18+ who pass required tests. A CLP lasts one year, can be renewed once, and must be held at least 14 days before the driving exam. Service Oklahoma can approve third‑party proctors like schools and training centers, and can offer an online Class D knowledge test. Renewing a hazardous‑materials endorsement requires passing a renewal exam and a TSA security threat assessment.

Rules for non-domiciled CDL holders

Non‑domiciled workers can get commercial learner permits and licenses if they meet all tests and safety rules. The license expires when the work visa expires. Drivers must have a valid work visa and show a birth certificate, naturalization certificate, or passport as required. Carriers face a $3,000 fine per violation. Drivers who violate these ID rules cannot operate and face a misdemeanor with up to a $1,000 fine and/or up to 90 days in jail.

Teacher training rules with 150-hour cap

Certified teachers must complete child abuse training in the first year and then every five years. K–3 staff must take autism training at least every three years, and teachers also get dyslexia and dysgraphia training. The law caps required training at 150 hours in any five-year period. This limits how much training districts can require.

Workers' comp: child rules and case managers

A natural or adopted son or daughter aged 18 to 23 now counts as a child if enrolled full-time at an accredited school. Case managers must be an Oklahoma RN or hold listed national certifications that require experience, testing, and continuing education. This expands who may qualify as a dependent while raising provider qualifications.

State matches federal timing on canceled debt

For tax years starting on or after January 1, 2010, Oklahoma adjusts income to follow federal IRC §108(i) deferral. You add back deferred amounts not included federally and subtract deferred amounts included federally. This aligns state and federal timing for certain canceled‑debt income.

Vehicle registration fees, credits, and penalties

You pay an annual registration fee based on your car’s age: $85 for years 1–4, $75 for years 5–8, $55 for years 9–12, $35 for years 13–16, and $15 for year 17 and later. If your new car is stolen within 90 days (with a police report) or returned as defective within six months (with manufacturer certification), you get a credit equal to the fee you paid, applied to your replacement new car. If you register late, the penalty is $1 per day up to $100, with limited waivers such as certified theft.

Cleanup of state and workers' comp laws

The law deletes an older state‑government statute and an older workers’ compensation section. This is part of a broader effort to merge multiple versions into a single updated law set. It does not itself set new fees or benefits in this summary.

Health and licensing laws cleaned up

Older versions of several health and professional licensing statutes are repealed. This consolidates the law text but does not, by itself, change who pays or gets a benefit here. Future actions follow the updated consolidated sections now in force.

More notice in rulemaking, some waivers

Agencies must publish rule notices and allow at least 30 days for written or oral public comments. Agencies must hold hearings when required or when enough people ask. They must keep notice lists and send proposed rules to the Governor and the cabinet secretary. For nonmajor rules, the Governor may waive a rule impact statement if it is unnecessary or against the public interest; that decision is not reviewable by a court. Older, overlapping rulemaking sections are repealed to consolidate the updated process.

Old motor vehicle code sections repealed

The law removes earlier versions of several motor vehicle statutes to merge updates into a single set of rules. This includes prior versions covering licensing, ID offenses, and motor vehicle commission provisions. The repeal updates the statute books and does not itself add new fees or benefits in this summary.

Safer, clearer protective order process

The law standardizes protective orders. A petitioner can renew a temporary order every 14 days until the defendant is served. Courts must grant or deny a final order within six months of service. Orders issued on or after November 1, 2012, are for a fixed term up to five years, unless a judge makes specific findings to issue a continuous order. Courts cannot issue mutual orders, and each party must file a separate case; a victim may bring a support person. It is a crime to seek an order just to harass, gain advantage, or limit visits without cause.

Stricter county purchasing paperwork rules

Purchase orders must be made in four copies, signed by the purchasing agent, and certified by the clerk. Receiving officers must refuse delivery without a purchase order and file a four‑copy receiving report. Invoices must be itemized, and the clerk must match all documents before payment. At auctions, counties cannot spend more than the lower of the appraised value plus any extra obligated funds or the auction price, and cannot bid until the appraised item is sold. Counties must file quarterly reports on road and bridge consumables, number bridges, and get board approval to dispose of equipment or IT/telecom items that cost over $500. Inventory records must be kept at least two years after audits and any related court cases finish. An older section is repealed to align with these rules.

Open records: privacy and fees

Some records are now exempt, like certain personal data, test materials, and specified health and military records. Social Security numbers can be kept confidential. Copy fees are capped at $0.25 per page, or $1.00 for certified copies. Agencies may require advance payment when costs are estimated over $75 and may charge reasonable fees for commercial or disruptive requests. Agencies must post fee schedules, keep staff available during business hours, and are not required to assemble records without needed identifying information.

Architects board restored and stronger powers

The state board for architects, landscape architects, and commercial interior designers continues until July 1, 2026. The board can set fees, require continuing education, run exams, issue or deny licenses, and discipline licensees, including fines and legal costs. Members get travel pay under state rules.

School training committees, goals, and reports

Districts must create professional development programs guided by a committee with a teacher majority plus admins, counselors or mental health providers, and parents. Committees set data-driven goals to raise test scores and graduation rates and reduce remediation. Districts must file yearly PD reports; the state may build an online system to post them if funds allow.

Clean-fuel vehicle credit oversight

The Oklahoma Tax Commission can write rules and enforce penalties for the clean‑burning motor vehicle fuel credit. When claims reach 80% of the annual cap, the Commission must notify the State Secretary of Energy and Environment, who then informs the Governor and legislative leaders.

Process and fund use for railroad sales

Before the state sells a railroad asset, the RFP must stay open at least 120 days. After it closes, the Director has up to 90 days to recommend action, and the Transportation Commission decides the state’s best interest. All sale proceeds go into the Oklahoma Railroad Maintenance Revolving Fund.

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Sponsors & Cosponsors

Sponsor

Brent Howard
Republican • Senate

Cosponsors

Collin Duel
Republican • House

Roll Call Votes

All Roll Calls

Yes: 94 • No: 2

House vote • 4/29/2026

Top_of_Page

Yes: 80 • No: 2

House vote • 4/22/2026

Emergency

Yes: 7 • No: 0