All Roll Calls
Yes: 139 • No: 33
OklahomaSB 1530Oklahoma 2026 Regular SessionSenate
State government; Oklahoma Research and Development Rebate Fund; authorizing increase in certain rebate amount under specified condition; imposing certain duties on the Oklahoma Department of Commerce. Effective date.
Sponsored By: Kristen Thompson (Republican)
Became Law
Senate Committee
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 0 benefits, 0 costs, 2 mixed.
Oklahoma business research rebates have limits
Beginning November 1, 2026, Oklahoma's research rebate program reimburses businesses for 5% of qualifying research costs. The rebate may increase by 2% for partnerships with Oklahoma colleges or universities; the law does not clarify how that increase is calculated. A state revolving fund holds money appropriated for rebates, keeps unused money across fiscal years, and has no stated appropriation amount. Approved claims are paid in the order received, with total approvals limited to the fund balance and $20 million per fiscal year. Payments may be prorated when funding or the annual cap falls short, and claims denied for funding limits may be approved and paid in a later fiscal year.
Oklahoma businesses face research rebate rules
Beginning November 1, 2026, businesses must apply, document research costs incurred in Oklahoma, and have filed all required Oklahoma tax returns. Costs must follow Financial Accounting Standards Board accounting rules, and activities must meet its research and development definition. Exclusions cover routine product testing or quality control, management or market research, literary or artistic projects, and natural-resource exploration. Software or computer systems integration and architectural or civil engineering work applying existing knowledge and processes also do not qualify. The Oklahoma Department of Commerce administers the program, decides which costs and activities qualify, and must set rules including an annual application process. It must also publish yearly website reports on the state's return on investment, identifying recipients, projects, industries, and applicable Oklahoma college or university partnerships.
Sponsors & Cosponsors
Sponsor
Kristen Thompson
Republican • Senate
Cosponsors
Anthony Moore
Republican • House
Roll Call Votes
House vote • 4/13/2026
THIRD READING
Yes: 58 • No: 27
House vote • 4/7/2026
DO PASS
Yes: 29 • No: 0
House vote • 4/6/2026
DO PASS
Yes: 8 • No: 2
Senate vote • 3/11/2026
THIRD READING
Yes: 36 • No: 4
Senate vote • 2/24/2026
Committee vote: Economic Development, Workforce & Tourism
Yes: 8 • No: 0
Actions Timeline
Becomes law without Governor's signature 04/21/2026
4/21/2026SenateSent to Governor
4/14/2026SenateSigned, returned to Senate
4/14/2026HouseEnrolled, to House
4/14/2026SenateReferred for enrollment
4/13/2026SenateSigned, returned to Senate
4/13/2026HouseThird Reading, Measure passed: Ayes: 58 Nays: 27
4/13/2026HouseGeneral Order
4/13/2026HouseCR; Do Pass Appropriations and Budget Committee
4/8/2026HouseRecommendation to the full committee; Do Pass Appropriations and Budget Natural Resources Subcommittee
4/6/2026HouseReferred to Appropriations and Budget Natural Resources Subcommittee
3/31/2026HouseSecond Reading referred to Appropriations and Budget
3/30/2026HouseFirst Reading
3/12/2026HouseEngrossed to House
3/12/2026SenateReferred for engrossment
3/11/2026SenateMeasure passed: Ayes: 36 Nays: 4
3/11/2026SenateGeneral Order, Considered
3/11/2026SenatePlaced on General Order
2/26/2026SenateEmergency removed
2/24/2026SenateReported Do Pass, amended by committee substitute Economic Development, Workforce and Tourism committee; CR filed
2/24/2026SenateCoauthored by Representative Moore (principal House author)
2/3/2026SenateSecond Reading referred to Economic Development, Workforce and Tourism
2/3/2026SenateAuthored by Senator Thompson
2/2/2026SenateFirst Reading
2/2/2026Senate
Bill Text
Enrolled (final version)
4/14/2026
Floor (House)
4/8/2026
House Committee Report
4/8/2026
House Committee Report
4/6/2026
Engrossed
3/12/2026
Floor (Senate)
2/25/2026
Committee Substitute
2/24/2026
Senate Committee Report
2/24/2026
Introduced
1/12/2026
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