All Roll Calls
Yes: 165 • No: 12
OklahomaSB 1112Oklahoma 2026 Regular SessionSenate
Lodging tax; excluding discounted or comped rooms or lodging from gross receipts upon which a lodging tax is levied. Effective date.
Sponsored By: Dave Rader (Republican)
Became Law
Senate Committee
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Oklahoma lodging businesses get a tax break
Beginning January 1, 2026, Oklahoma excludes qualifying discounts and free rooms from receipts used to calculate covered lodging taxes. Free rooms can be provided to customers or employees. The exclusion applies when the seller receives no payment, other value, or third-party reimbursement for the discount or free lodging. It covers county lodging taxes under 68 O.S. § 1370.9 and municipal lodging taxes levied on January 1, 2026. The law does not require businesses to lower room prices.
Sponsors & Cosponsors
Sponsor
Dave Rader
Republican • Senate
Cosponsors
Steve Bashore
Republican • House
Roll Call Votes
House vote • 5/7/2025
THIRD READING
Yes: 85 • No: 4
House vote • 4/16/2025
DO PASS
Yes: 20 • No: 8
House vote • 4/10/2025
DO PASS
Yes: 7 • No: 0
Senate vote • 3/27/2025
THIRD READING
Yes: 42 • No: 0
Senate vote • 2/24/2025
Committee vote: Revenue & Taxation
Yes: 11 • No: 0
Actions Timeline
Becomes law without Governor's signature 05/15/2025
5/15/2025SenateSent to Governor
5/8/2025SenateSigned, returned to Senate
5/8/2025HouseEnrolled, to House
5/8/2025SenateReferred for enrollment
5/7/2025SenateSigned, returned to Senate
5/7/2025HouseThird Reading, Measure passed: Ayes: 85 Nays: 4
5/7/2025HouseGeneral Order
5/7/2025HouseCR; Do Pass Appropriations and Budget Committee
4/17/2025HouseRecommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee
4/10/2025HouseReferred to Appropriations and Budget Finance Subcommittee
4/2/2025HouseSecond Reading referred to Appropriations and Budget
4/1/2025HouseFirst Reading
3/31/2025HouseEngrossed to House
3/31/2025SenateReferred for engrossment
3/27/2025SenateMeasure passed: Ayes: 42 Nays: 0
3/27/2025SenateGeneral Order, Considered
3/27/2025SenateCoauthored by Representative Bashore (principal House author)
3/17/2025SenatePlaced on General Order
2/26/2025SenateReported Do Pass Revenue and Taxation committee; CR filed
2/24/2025SenateSecond Reading referred to Revenue and Taxation
2/4/2025SenateAuthored by Senator Rader
2/3/2025SenateFirst Reading
2/3/2025Senate
Bill Text
Enrolled (final version)
5/8/2025
Floor (House)
4/21/2025
House Committee Report
4/17/2025
House Committee Report
4/10/2025
Engrossed
3/31/2025
Floor (Senate)
2/25/2025
Senate Committee Report
2/24/2025
Introduced
1/16/2025
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