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

Analyzed Economic Effects

221 provisions identified: 130 benefits, 25 costs, 66 mixed.

Compensation for wrongful convictions

Beginning July 1, 2025, the state pays money to people proven actually innocent after a felony conviction and prison time. You qualify only if the Governor pardons you for actual innocence or a court clears you based on actual innocence. The law defines who counts as actually innocent and requires formal findings. Extra payments apply: $50,000 for each year spent on death row and $25,000 for each year on parole or probation. Partial years count.

Lowest level used if court papers vague

If a county judgment and sentence does not list the felony level, the Department of Corrections uses the lowest level for that crime. If it does not list the minimum time to serve, DOC uses the lowest minimum time for that crime. This only applies when the county document is missing those items.

Bigger payments for wrongful convictions

Beginning July 1, 2025, people proven wrongfully convicted can receive $50,000 for each year in prison. Partial years count as fractions. This sets a clear formula and replaces a prior fixed cap.

Bigger pensions for public safety families

If a member is killed on duty, the pension pays monthly using this formula: 2.5% × at least 20 years × final average pay, divided by 12. If there are qualifying children, add $400 per month. Firefighters hired on or after July 1, 2002 earn 2.5% of final average pay per year (2.0% per year after 20 years). Some hired earlier could elect this by December 31, 2002 and pay required amounts to apply it to prior service. Deputy sheriffs and county jailers hired on or after November 1, 2020 get a 2.5% multiplier per year. Those hired before November 1, 2020 get 2.5% for service on or after November 1, 2024 and may elect by July 1, 2026 (or within six months of reemployment after November 1, 2024) to apply it to earlier service by paying the required amounts. Licensed emergency medical personnel first employed on or after November 1, 2024 are also covered in the on‑duty death benefit.

Disability retirement tied to Social Security; early top‑up

The System treats you as disabled if SSA or the Railroad Retirement Board certifies disability within one year of your last day on the job, you were an active regularly scheduled employee at injury or illness, and you have at least 8 years of service. Benefits start on the SSA/RRB entitlement date (not earlier than the month after you come off payroll), are paid under Option A, and are not actuarially reduced. If your disability was on or after July 1, 1999 and you retired early while waiting for SSA/RRB, you get at least the System’s disability amount and the difference back to the SSA/RRB entitlement date.

Higher pension multipliers for corrections and EMS

Corrections, probation and parole, and fugitive apprehension officers who retire on or after July 1, 2002 earn 2.5% of final average pay per year up to 20 years and 2.0% per year after 20. EMS personnel earn 2.5% per year up to 20 years and 2.0% per year after that. Some corrections retirees who left on or before June 30, 2000 use a formula of 2.5% up to $25,000 of final average pay and 2.0% over $25,000, with special 2.25% rules for service before July 1, 1990.

Tax‑free buys for affordable housing

Starting November 1, 2021, certain 501(c)(3) groups that build or remodel and sell affordable homes, and teach homeownership, can buy construction items tax‑free. The homes must serve Oklahoma residents with incomes at or below 100% of the HUD family median income. This lowers project costs and can help more low‑income families buy a home.

Tax break for school supplies nonprofits

Oklahoma 501(c)(3) groups whose main purpose is giving school supplies or clothing to underserved public‑school students can buy items tax‑free after documenting this to the Tax Commission. This helps nonprofits stretch dollars and get more supplies to low‑income K–12 students.

$1,000 personal and senior/blind exemptions

You can claim a $1,000 personal exemption. You can claim another $1,000 if you or your spouse is blind. You can also claim another $1,000 if you or your spouse is 65 or older and your federal AGI is under the limit: $25,000 joint, $12,500 married separate, $15,000 single, $19,000 head of household.

45% sales‑tax break on modular homes

If you buy a modular home and permanently attach it to land, 45% of the sales price is not taxed. The unit also is not subject to the motor‑vehicle excise tax. Your sales‑tax savings equal 45% of the price times the state rate.

Capital gains break for investors

Individuals can deduct qualifying capital gains from Oklahoma taxable income. You must meet location and holding rules: five years for in‑state real or tangible property, two years for stock in an Oklahoma company, or certain sales of substantially all assets. The company must have its main headquarters in Oklahoma for three years before the deal when required. The deduction equals the qualifying gain.

EMT and responder death benefits untaxed

If you receive the death benefit for an EMT or registered emergency medical responder under state law, that money is not taxed by Oklahoma. This applies to tax years starting in 2010.

Estate sales tax-free under tight rules

Sales at an estate sale held at the decedent’s former home are tax‑free if the sale lasts no more than three straight days, happens within six months of death, and items are from the estate. The person running the sale cannot be required to have a transient merchant license or a sales tax permit. Follow all timing and location rules to keep the exemption.

Extra retirement exclusion for lower‑income seniors

If you are age 65 or older and your Oklahoma income is at or below the year’s limit for your filing status, you can exclude retirement income. The cap is $5,500 for 2004, $7,500 for 2005, and $10,000 for 2006 and later. Combined exemptions cannot exceed the yearly caps.

Farm loss carryback up to $60,000

A farm loss can be carried back as a net operating loss. The amount is the lesser of $60,000 or your Schedule F loss minus half of your other income. This applies to tax years starting after December 31, 1999.

Gun safes and locks are tax-free

Defined firearm safety devices, like gun safes, lock boxes, trigger locks, and barrel locks, are exempt from state sales tax. Qualifying gun safety devices that are built into the firearm are also tax‑free.

Lower taxes on military pay

Military pay is deductible from Oklahoma income. Since July 1, 2010, 100% of active‑duty pay is deductible. For 2006–2021, military retirement pay is exempt up to the greater of 75% of the benefit or $10,000. For 2022 and later, military retirement pay is fully exempt. If you are away on active duty or in a U.S. hospital, your filing and payment deadline is extended to the 15th day of the third month after you return or are discharged. The Tax Commission can grant more time for good cause.

No sales tax on private tuition

Tuition and educational fees paid to qualifying private colleges and private K–12 schools are not subject to sales tax. Schools must be 501(c)(3) and state‑accredited or registered. Families and students pay less in taxes on tuition at eligible schools.

No sales tax on SNAP

Food you buy with SNAP benefits is not taxed by the state. The exemption covers only the part paid with SNAP. This lowers grocery bills for SNAP households.

No state tax on home energy and prescriptions

The state no longer charges sales tax on natural or artificial gas and electricity for home use. Delivery and transmission fees for home energy are also exempt. Prescription drugs are tax‑free when sold under a valid prescription. Insulin and medical oxygen are tax‑free too. Local city or county sales taxes can still apply.

No state tax on MSAs

Contributions to a medical savings account set up under Oklahoma law are not taxed by the state. Interest earned in the account is also tax‑free for Oklahoma income tax.

Oklahoma standard deduction set

For tax years beginning January 1, 2017, Oklahoma sets the standard deduction at $6,350 for single or married filing separately. It is $12,700 for married filing jointly or qualifying widow(er). It is $9,350 for head of household.

Parental Choice credit not taxed

Starting with tax year 2024, the Oklahoma Parental Choice tax credit does not count as taxable income. If you get this credit, exclude the full credit amount from your Oklahoma taxable income.

Police Corps scholarships not taxed

If you receive a scholarship or stipend from the Oklahoma Police Corps Program, the full amount is not taxed by Oklahoma. This exclusion applies to tax years starting in 2001.

Sales‑tax break for disabled vets

Oklahoma veterans with a permanent 100% VA service‑connected disability can buy up to $25,000 per year without state sales tax. An unremarried surviving spouse can buy up to $1,000 per year tax‑free. The Tax Commission issues exemption cards and may require sworn statements. Taxes paid over the cap can be recovered by the state with penalty and interest.

Sales‑tax breaks for charities

Nonprofits that deliver meals to seniors or homebound people do not pay sales tax on food and prep supplies. 501(c)(3) groups that collect and distribute food to the needy also get a sales‑tax exemption. Children’s homes on church property run by 501(c)(3) groups are exempt on their purchases. The state also repeals older versions of the sales‑tax exemption law to reorganize the rules.

Small livestock-show awards tax‑free

Awards under $600 for competitive livestock shows are not taxed in Oklahoma if the sponsor records the payment as a scholarship. This exclusion applies to tax years starting in 2009.

Social Security and civil service not taxed

Oklahoma does not tax the part of Social Security that federal rules include in your federal AGI. For federal civil service retirement paid in place of Social Security, the exempt share was 20% in 2007, 40% in 2008, 60% in 2009, 80% in 2010, and 100% in 2011 and after. Only the amount included in federal AGI under federal rules is excluded.

Software delivered online is not taxed

Prewritten computer software is tax‑free when it is delivered electronically and not on physical media.

State deduction for 529 college savings

You can deduct contributions to the Oklahoma College Savings Plan. For 2002–2004, you could deduct up to $2,500 per contributor per account. For 2005 and later, you can deduct up to $10,000 a year ($20,000 for joint filers), with unused amounts carried forward up to five years. Contributions made through April 15 of the next year can count for the prior year.

Tax break on some lump‑sum payouts

Lump‑sum payouts from nonqualified employer plans are not taxed by Oklahoma when you deposit them in a separate bank or brokerage account in Oklahoma. This rule applies to tax years starting in 1995. The break applies only to plans that are not qualified under federal 401(a).

Tax credits for clean vehicles and stations

You can claim a one‑time credit for clean‑fuel vehicles and equipment placed in service through 2028. Fueling stations get 45% of project cost. Home compression systems get 50% up to $2,500. Vehicle credits use weight‑based caps (about $5,500 to $100,000). Hydrogen fuel‑cell property qualifies if placed in service on or after July 1, 2023. Credits have yearly state pools (three $10 million pools for 2023–2028), may be reduced if claims exceed the pools, and can be carried forward up to five years. If spouses file separately, each can claim half of the joint credit.

Tax relief for people with disabilities

Sales of prosthetic devices to individuals are tax‑free, but not eyeglasses, contacts, or hearing aids. If a physical disability makes working hard, you may deduct needed costs to modify your car, home, or workplace; VA‑certified service‑connected veterans automatically qualify. You can also deduct ABLE account contributions up to $10,000 a year ($20,000 joint), with carryforward up to five years. Contributions made through April 15 can count for the prior year.

Up to $10,000 deduction for organ donors

If you live in Oklahoma and donate an organ while alive, you can deduct up to $10,000 once for unreimbursed costs tied to the donation. This applies to tax years starting in 2008. You must follow Oklahoma Tax Commission verification rules.

Up to $10,000 of public pensions exempt

If you receive retirement pay from the listed federal, state, or local public systems, part of it is exempt from Oklahoma tax. The cap was $5,500 for 2004, $7,500 for 2005, and $10,000 for 2006 and later years.

Stronger protections for auto dealers

The law protects new‑vehicle dealers after they invest in facilities. For ten years, the maker must give a fair share of new cars and keep program payments the dealer relied on. If the maker forces a move and the old site does not sell in time, the maker must buy the old facility. Makers must keep and share allocation records if the dealer asks after certain notices. Site‑control ends if a product line is discontinued, and factories cannot force dealers to buy certain displays, promo items, or some tools and parts.

Stronger protections for auto dealers

Manufacturers cannot sell new vehicles directly to consumers; sales must go through franchised dealers, with narrow exceptions. Makers generally cannot own or control dealers, except for tightly limited cases like short transitions or pre‑2000 arrangements. If a maker changes its distribution plan, existing franchise terms stay in force, and any new agreement must be substantially the same. Makers cannot claw back payments just because a buyer exported or resold, unless the dealer knew; they also cannot force vendor choices or use allocation as leverage. Dealer financial data must stay confidential, leads must be shared fairly, and qualified relocations within the dealer’s area cannot be blocked.

Business income‑tax breaks and credits

Small businesses get several income‑tax breaks. New or expanded farm‑processing projects can exclude part of their investment from taxable income. Employers who use the Safety Pays OSHA consult get a $1,000 exemption in that year. Employers who give paid leave for county poll work can exclude $100 per day starting in tax year 2025. Companies that transfer technology to a qualified small Oklahoma business can exclude royalty income up to 10% of gross proceeds for up to 10 years.

More sales‑tax breaks for businesses

More business purchases are exempt from state sales tax. Examples include resale purchases, disposable takeout supplies, certain data‑processing machinery, film‑production inputs, aircraft repairs and parts, diesel for commercial vessels, and some wireless promo equipment. Qualifying agent sales tied to the U.S. government or federal facilities are also exempt when ownership transfers immediately. These cuts lower input costs for many Oklahoma businesses.

No tax on returnable oil drums transfers

Transfers of empty, partly filled, or filled returnable oil and chemical drums are tax‑free when the recipient is not in the regular business of selling or transferring such drums. Regular drum dealers do not get this exemption.

Seven‑year depreciation for swine and poultry projects

Individual swine or poultry producers can use a 7‑year life for Oklahoma depreciation on new construction or expansion. You must use the same federal method and not double count depreciation. This applies to tax years after December 31, 1996.

Tax relief for small farmers

If you regularly raise worms, fish, insects, or other animals for market, your business can buy eggs, feed, supplies, machinery, and equipment tax‑free by signing the required certification. Vendors must also certify they gave you the full tax break; violating the rules is a misdemeanor. If you farm and filed Schedule F, you can exclude forgiven farm production debt from your Oklahoma taxable income.

Big tax breaks for aircraft plants

New or expanding qualified aircraft maintenance or manufacturing facilities pay no sales tax on large purchases of computers, data systems, and telecom gear when spending at least $2,000,000 on those items. The facility must cost more than $5,000,000 to build and hire at least 250 new full‑time workers, certified by the state. Materials consumed or used in building or expanding a qualified facility are also tax‑free. Purchases by contractors with a prior contract for a qualified facility are treated as sales to the facility for this exemption.

Capital gains break for businesses

Corporations, estates, and trusts can deduct qualifying capital gains tied to Oklahoma property or Oklahoma companies. Required holding periods apply: five years for real or tangible property, three years for stock or when selling substantially all assets. Pass‑through ownership chains must meet uninterrupted holding‑period rules. This lowers Oklahoma income taxes on qualifying sales.

Most advertising and event programs not taxed

Buying advertising space in newspapers and periodicals is exempt from sales tax. Programs for sporting and entertainment events and many types of event advertising are tax‑free. Advertising sold over the Internet, on electronic displays, radio, TV, cable, satellite, or public address systems is also tax‑free.

No tax on power for oil dewatering

Starting January 1, 2004, electricity and related delivery services are tax‑free when used only for reservoir dewatering projects that began on or after July 1, 2003, have an initial water‑to‑oil ratio of at least 5‑to‑1, and are classified by the Corporation Commission as a reservoir dewatering unit.

Sales tax cut on some telecom services

Specified telecom services and charges are not subject to Oklahoma sales tax. Exempt items include some interstate and international 800 and 900 services, private communications services, value‑added nonvoice data services, certain interstate/international non‑retail telecom use, nonrecurring non‑retail charges, and regulatory assessments funding the Oklahoma Universal Service Fund, Lifeline Fund, and High Cost Fund.

Tax break for big aircraft repair hubs

Sales of aircraft and parts at a qualified aircraft maintenance facility are tax‑free. The facility must be run by an air common carrier and have had at least 2,000 full‑time‑equivalent employees last year, as certified. Since July 1, 2012, the exemption also covers machinery, tools, supplies, equipment, and related items used in aircraft repair, remodeling, or maintenance.

Tax breaks for broadband and forestry

Broadband providers pay no sales tax on qualifying equipment used to deliver service. Logging and tree‑farming businesses pay no sales tax on listed heavy forestry machines through January 1, 2027. Recovery fees on heavy‑equipment rentals are also tax‑exempt. These changes cut costs for these sectors.

Tax breaks for rail and shipping supplies

Railroad track spikes made and sold for Oklahoma rail construction or repair are tax‑free. Leases of rail cars used to haul coal to Oklahoma coal‑fired power plants are tax‑free. Materials and supplies loaded on ships, vessels, or barges engaged in interstate or international commerce are tax‑free when used to operate or maintain the vessel or become component parts.

Harsher penalties for order violations

Breaking a protective order can bring up to one year in county jail or a fine up to $1,000, or both. If the violation causes injury, the sentence is 20 to 365 days in county jail and up to a $5,000 fine. Later violations can be felonies with 1–5 years in prison and fines from $2,000 to $10,000, and $3,000 to $10,000 if injury is involved.

Penalties for false protective orders

It is a crime to knowingly seek a protective order against a spouse or ex‑spouse to harass or gain advantage without cause. A first conviction is a misdemeanor with up to one year in county jail and/or up to a $5,000 fine. A second or later conviction is a felony with penalties in law or a fine up to $10,000.

Stricter CDL ID rules and fines

Service Oklahoma issues non‑domiciled commercial permits and licenses that expire when the visa expires. Drivers must have a valid work visa and carry proof of identity while operating. A carrier that breaks the ID rules pays $3,000 per violation. A driver who violates the rule cannot operate and may face a misdemeanor: up to a $1,000 fine, up to 90 days in jail, or both.

Large state awards paid over 3 years

Awards of $1,000,000 or less are paid in one lump sum. If the award is more than $1,000,000, you get $1,000,000 now and the rest in equal yearly payments over three years. Beginning July 1, 2025, this rule sets the timing of payments.

OPERS rules change pay and service credit

If your first service began on or after July 1, 2013, your final average pay is the average of your highest five of the last ten years; the same rule applies to Grand River Dam public safety officers who first began on or after July 1, 2016. For part‑time work, the system annualizes pay from hourly wages, with caps and exceptions tied to service dates and recent full‑time years. Military service counts as “participating service” only if it was immediately after a job with a participating employer and you returned to a participating employer within 90 days after discharge. After 20 years of the higher required contributions, your rate drops to 3.5% of allowable pay. Some purchased service under Section 913.8 now counts as prior service. Credits from earlier OPERS or law enforcement plans do not transfer into Grand River Dam accounts for certain hires, and the law repeals Section 902 as part of the recodified rules. Members who made the post‑2004 election and contributions get a 2.5% multiplier for each full qualifying year after Jan. 1, 2004, excluding purchased or transferred service and fractional years.

Deputy and jailer pension changes

Starting November 1, 2024, qualifying deputies and jailers first hired before November 1, 2020 with 20 years of service may retire with a 2.5% multiplier if employed by the county at retirement and they make the allowed election. Employee pension contributions are 8% of pay for those first hired on or after November 1, 2020. For those hired before that date, the 8% rate begins November 1, 2024.

Limited license path for international doctors

The Board can issue a limited medical license to qualified international graduates. You must meet ECFMG school rules, pay the fee, and either complete three years of postgraduate training or show three of the last five years of physician‑level practice. You also need a job offer at an Oklahoma provider with an ACGME‑accredited program, and you may practice only there under supervision. After three years of limited practice in Oklahoma, the Board may grant a full license if you are in good standing and you pass USMLE Steps 1, 2 CK, and 3. Foreign applicants must show English ability through ECFMG certification, provide notarized English translations and original verification of ECFMG or MCCQE, and show DHS‑approved immigration status. The Board may require 12 to 24 months of extra graduate training when needed for public safety.

Move into Oklahoma, deduct more

If you move within or into Oklahoma, you can deduct your allowed moving expenses on your Oklahoma return. If you move out of Oklahoma, you cannot deduct moving expenses. If you lived part of the year in and out of Oklahoma, the state prorates your deductions and exemptions by the share of your income earned in Oklahoma.

Stricter marijuana testing and batches

Medical marijuana labs must test each final batch and keep results for 7 years. Growers and processors must follow batch size limits (15 pounds for most harvests, 50 pounds for material going to concentrate; 4 liters of concentrate or 9 pounds of nonliquid products for processors). Final product testing happens before transfer and at least every 1,000 grams of THC. The law creates a testing‑lab license and lets the Authority run or hire a quality lab. Contracted quality labs cannot do other commercial testing in Oklahoma. Labs face inspections and must get accreditation within a year.

Optional marijuana process checks, new fees and penalties

Process validation is voluntary, with standards set by January 1, 2024. To use it, businesses must track inventory, use a certified validation lab, keep records available for inspection, and keep them at least 4 years after stopping. Registration costs $5,000 per license each year. Penalties include fines up to $50,000 and multi‑year bans; adulterated‑product fines of $10,000, $75,000, or $250,000 with recalls; and willful‑violation fines of $250,000 and $1,000,000 plus revocation hearings. Validation labs must pass five straight blind proficiency tests in six months. A lab that falsifies data can be banned up to 25 years and fined up to $1,000,000.

Five‑year factory tax break, with rules

Manufacturers can get a five‑year property tax break on new, expanded, or acquired facilities. To qualify, most must add at least $250,000 in annual payroll in small counties or $1,000,000 in larger counties, keep payroll up, and offer a basic health plan within 180 days. For many applications filed in 2023 or later, new direct jobs must meet the state’s average‑wage test. If you miss the rules, you must pay back the exemption with penalties and interest. Annual filing by March 15, reporting of new jobs and payroll, timing rules for mid‑year completions, and data‑processing eligibility dates also apply.

Faster, cheaper protective orders

Fees to serve protective‑order papers are capped at the sheriff’s fee plus mileage. Emergency orders get priority and can be served 24/7, with the first try within 24 hours. Courts set full hearings within 14 days, or within 72 hours if the defendant is a removed minor. You can renew a temporary order every 14 days, and a final order is decided within 6 months unless both sides agree to extend. Older sections are repealed and replaced by these rules.

Stronger vehicle title and lien protections

If you take a car loan on a vehicle already in your name, you must give the title to the lender, and the lender must record the lien and get a new title that shows it. Licensed operators must mark lien forms and report them so Service Oklahoma can print the lien on the title. After payoff, you can get a clean title with a signed release and fees or with a sworn affidavit and proof if you cannot get a release. Service Oklahoma must accept any signed release that clearly identifies the debtor, lender, and vehicle. If the lender fails to send a release within 7 business days after payoff, you can collect $100, then $100 per day after a written demand, up to $1,500 or the vehicle’s value, plus your losses. Service Oklahoma must keep searchable title and lien records. Oklahoma honors valid liens shown on tribal titles, and old liens perfected before July 1, 1979 keep their priority. A rental price clause alone does not create a lien.

Monthly pension pay, pay floor, and refunds

Pensions are paid in equal monthly amounts. Benefits under $240 a year may be paid on a different schedule. For members who joined on or after July 1, 1995, the final average pay used has a floor: at least $13,800 with 20+ years or $6,900 with 15–19 years. When a retiree dies, any remaining employee contributions above the benefits already paid are refunded to the beneficiary.

Higher standards for child programs

Child advocacy centers must be accredited by the National Children’s Alliance or be in year six of reaccreditation. Residential treatment programs must use trauma‑informed care, have 24/7 nursing and licensed clinical staff, keep family connections, and provide at least six months of aftercare; they must be licensed and accredited. Transitional living programs help youth learn adult skills. Specialized foster care is certified and monitored by the Developmental Disabilities Services Division and funded through the waiver program. Caregivers must use the “reasonable and prudent parent” standard when allowing activities.

Farm driving permit for teens

Teens 14 to under 17 who live or work on a farm can get a farm driving permit. A signed affidavit proving farm residence or employment is required, and the teen must pass the required exams. Some privileges need 50 supervised hours before age 16, with at least 10 hours at night. The permit limits passengers and where the teen may drive, bans phone use while driving, and sets suspension rules for crashes and violations.

No tax on school meals, buses, parking

Food sold in cafeterias that mainly serve teachers and students and are not run for the public or profit is tax‑free. Transportation of students to and from elementary and high schools is tax‑free. Parking sold or leased by Oklahoma public colleges and universities is not taxed.

Some sports tickets are tax‑free

Tickets to certain college championship events in city‑owned venues are exempt from sales tax. NBA tickets in city or county facilities are tax‑free for sales on or after September 21, 2005; NHL tickets qualify on or after July 1, 2007. Tickets for defined non‑national professional leagues (like many minor leagues) are also exempt.

Stronger rules protect pharmacies

Pharmacies get clearer audit rules and payment terms. Clerical mistakes like typos are not fraud, and pharmacies can fix claims instead of facing recoupment. Auditors must give at least 14 days’ notice (30 days for wholesale audits). PBMs cannot mix ERISA/government plans with commercial plans, use “effective rate” contracts, or waive these protections by contract.

Stronger audit and pricing rules for pharmacies

The law tightens pharmacy audit rules. Audits cannot look back more than one year and are capped at 50 claims per year. Auditors must accept supplier invoices and purchase records from any date, cannot demand full dispensing reports for wholesaler reviews, and cannot fine a pharmacy without a valid recoupment. MAC pricing is narrowed: PBMs can list drugs only when they are A/B‑rated, widely available with at least two sources, and must exclude dispensing fees from MAC calculations. Other protections include no audits in the first 7 days of a month without consent, no breaking single‑patient‑use packs, no discrepancies over the last two NDC digits when quantity is correct, refunding any recoupment to the plan sponsor, a ban on extra accreditations, and broader PBM coverage under these rules.

New protections and payments for auto dealers

A manufacturer cannot make a dealer rebuild or renovate the same area for 10 years after an approved facility upgrade. If a used vehicle is under a stop‑sale and parts or a fix are not available after 30 days, pay accrues at 1% of Black Book value per month, capped at that value, until parts arrive or the dealer disposes of the vehicle. If a maker pulls its EV plan, the maker must take back or fully reimburse required chargers, tools, and other returnable items when the dealer asks in writing within 24 months and shows EV volume no longer supports a return on the investment.

New protections for franchised vehicle dealers

Dealers get a clear process to set retail parts markups and labor rates using recent customer‑paid orders; makers have 45 days to dispute and must pay approved warranty/recall claims within 30 days. Makers cannot force costly facility renovations or EV charger purchases unless needed; any EV charger requirement must fit a dealer’s EV sales/service volume and need not be public. Allocation cannot be tied to used or off‑lease sales, and makers cannot grade dealers on extended service plan sales. Right‑of‑first‑refusal is limited: 60‑day notice, same or better terms, some family/manager transfers excluded, and buyer expenses must be paid. The Commission deposits fees and fines into its fund and sends 10% to the state’s General Revenue Fund.

Permanent plates for big vehicle fleets

Owners with 100 or more commercial vehicles can get permanent nonexpiring plates after paying the annual registration fee. A registration certificate must be carried in the vehicle. If the owner applies online, they may choose a permanent certificate.

More tax relief for manufacturers

If you claim the federal Section 45A credit in a year, you can deduct that same amount from Oklahoma taxable income for that year. Qualifying manufacturers or processors can also elect a sales‑based apportionment method that uses in‑state sales divided by total sales, when their Oklahoma activity is limited to the listed marketing methods.

Sales‑tax breaks for fire departments and fundraisers

Sales to fire departments for department use are tax‑exempt when the buyer certifies this on the invoice. Wrongful certification is a misdemeanor. The first $15,000 a year of a department’s fundraising sales is tax‑exempt, but fundraising days are limited to six per year.

Civic and membership groups tax relief

Sales to certain 501(c)(3) foundations that raise funds for NRA‑related public‑interest activities, and sales tied to their grassroots fundraising events, are tax‑exempt. YWCA and YMCA member organizations are tax‑exempt on qualifying sales. Organizations that are part of a national women’s service group with at least 168,000 members and about 3,000 chapters also qualify for tax‑exempt purchases and sales.

Civic groups: first $75,000 in tickets tax-free

Each 501(c)(4) organization can exclude up to $75,000 per year from sales of tickets and concessions at athletic events. Receipts above $75,000 are taxable.

Health and social service nonprofits pay no tax

Federally qualified health centers, clinics paid from the state indigent fund, free primary‑care community centers that are 501(c)(3), and certain community mental health centers can buy items tax‑free. Independent 501(c)(3) biomedical research foundations that teach Oklahoma students and teachers, and independent nonprofit community blood banks headquartered in Oklahoma, are tax‑exempt on purchases. 501(c)(3) nonprofits that rehabilitate court‑adjudicated juveniles can also buy tax‑free if at least half of youth served are court‑adjudicated and less than 10% of the budget is from state funds.

Private schools: tax-free building materials and equipment

Accredited private colleges and private K–12 schools that are 501(c)(3) can buy materials, supplies, and equipment tax‑free when used to build or improve educational buildings. The buyer must put a written certification on the invoice. False certifications are a misdemeanor.

Relief for health and care nonprofits

Collaborative victim‑service centers (effective Nov 1, 2017) and certain hospital‑support ticket sales are tax‑exempt. Nonprofit hospices building or expanding facilities for low‑income residents can buy construction items tax‑free with invoice certification; false certification is a misdemeanor. Some disability‑service nonprofits can get sales‑tax refunds, capped at $175,000 per fiscal year. Homeless day‑service nonprofits in metro areas over 500,000 (from Jan 1, 2005) and health‑education member nonprofits can buy tax‑free when documentation rules are met. Developmental‑disability education nonprofits, churches and feeding nonprofits selling boxes of edible staples, and licensed 3‑star or accredited child‑care centers that host on‑site pre‑K through a public‑school contract also qualify.

Sales-tax relief for nonprofits and schools

The law exempts many nonprofit and community groups from state sales tax. Examples include: 501(c)(3) shelters for abused or neglected children (up to age 18 after July 1, 2008); the Blue Star Mothers can get a quarterly state tax refund for items actually sent to U.S. troops in a combat zone (file within 60 days; local taxes are not covered; $500 penalty for improper claims); Oklahoma disaster‑recovery nonprofits formed before 2019 or 2022 that focus on fixing single‑family homes; small nonprofit museums from Nov. 1, 2021 to Dec. 31, 2024; and certain medical nonprofits tied to University Hospitals for purchases made June 1, 2021 to July 1, 2022. It also covers sales to or by the Oklahoma City National Memorial operator, veteran‑member 501(c)(3)s that fund memorials or museums, career‑tech student groups under the state department (since July 1, 2005), 501(c)(4) team fundraisers, and 501(c)(3) groups building a local public library with private‑grant funds plus local sales‑tax money (since Jan. 1, 2003).

Sales‑tax relief for veterans’ groups

Sales to or by these veterans’ organizations are exempt from state sales tax: the National Guard Association of Oklahoma (from July 1, 2018), the Marine Corps League Department of Oklahoma (from July 1, 2018), the American Legion (national and state entities), the Oklahoma Women Veterans Organization (and subchapters), and the VFW Department of Oklahoma (and chapters). This lowers costs for those groups’ operations and events.

Tax breaks for education fundraisers

Youth athletic teams can exempt up to $15,000 of sales each year. Verified nonprofit Fab Labs focused on community STEAM access can buy items tax‑free. Nonprofits that mainly fund medical scholarships can buy or sell food and snacks tax‑free. 501(c)(3) fundraisers lasting five days or less can exempt tickets and donated items. A named international job‑training nonprofit network, and a women’s charitable group’s annual event tickets, are also tax‑exempt when they meet the statute’s documentation and mission rules.

Tax relief for church and rural builds

Contractors and subcontractors working under a church construction contract do not pay state sales tax on needed purchases. Rural hospital or nursing‑home projects in counties under 100,000 people can get sales‑tax refunds on qualifying purchases made before July 1, 2008, if the project cost is at least $100,000. Total refunds are capped at $650,000 per fiscal year and paid pro rata if claims exceed the cap.

Youth nonprofits and culture groups get tax breaks

Sales to council organizations for Boy Scouts, Girl Scouts, and Camp Fire are tax‑exempt. Local Boys & Girls Club affiliates that are 501(c)(3) and not tied to the Salvation Army are tax‑exempt on purchases. Cultural nonprofits that run events for disadvantaged children and are 501(c)(3) can exclude up to $15,000 of their annual sales from sales tax.

Big sales tax breaks for space industry

The law removes sales and use tax on many space activities and gear. Sales to qualified spaceport users are tax‑free. Satellites and launch-vehicle parts brought to Oklahoma to be launched are exempt, even if the launch fails or items are destroyed. Space facilities, propulsion systems, vehicles, satellites, stations, and parts are exempt. Property put aboard a launched space vehicle is also exempt. Tangible “section 38” property used mainly to support space flight is exempt, but not office gear or regular registered vehicles. Machinery used only at a fixed Oklahoma site to make space vehicles or parts is exempt if the buyer signs an affidavit; false affidavits carry penalties.

More factory assets get tax break

Beginning January 1, 2022, manufacturers with the state exemption permit or in NAICS 311111–339999 can count land, buildings, structures, improvements, machinery, fixtures, equipment, and other property used directly in making products as part of their facility. This clarifies which assets qualify for the manufacturing exemption.

More state money for roads and cities

Beginning in FY2029, the state sends $50 million each year to the Oklahoma Capital Assets Maintenance and Protection Fund. Starting with FY2023, the state sends $5 million each year to the Municipal Road Drilling Activity Revolving Fund. In 2019, the state made one‑time monthly transfers to the State Highway Construction and Maintenance Fund and the Oklahoma Railroad Maintenance Revolving Fund. Since FY2007, the state has paid cities and counties the sales‑tax money they lose from certain exemptions.

No sales tax on rail gear

Sales or leases of locomotives and railroad cars used by common carriers are exempt from sales tax from July 1, 2019 through June 30, 2029. The exemption also covers car maintenance and retrofitting done to keep cars in railway service.

Nonprofit‑funded school construction tax‑free

Purchases for campus or school construction are tax‑free when the project benefits Oklahoma public colleges, accredited private institutions, or public schools and is financed by or through a 501(c)(3) nonprofit. This lowers project costs on qualifying nonprofit‑financed builds.

New 8% contributions for new EMS hires

Licensed emergency medical personnel first employed after this law take effect must contribute 8% of allowable pay to the retirement system.

Stricter rules for workers’ comp

Doctors must use the Sixth Edition AMA Guides for spine ratings. Pain complaints do not count when deciding permanent disability. Hearing loss must be proven with standard audiology tests, with set timing rules. An injury is a work ‘major cause’ only if work caused more than 50% of it.

Cap on Oklahoma itemized deductions

Only up to $17,000 of your non‑charity, non‑medical itemized deductions count on your Oklahoma return. Charitable gifts and medical costs stay fully allowed under federal rules and do not count against the $17,000 cap. This rule applies to tax years starting on or after January 1, 2018.

Oklahoma adds back some tax breaks

Starting 2016, if you deducted state and local income or sales taxes on your federal return, you must add that amount back to your Oklahoma taxable income. Starting 2009, Oklahoma also taxes any unemployment benefits that were excluded on your federal return. These rules raise Oklahoma taxable income for those filers.

Tax on special deferred account withdrawals

If you take money out of the special Oklahoma account that held a lump‑sum deferred compensation payment, Oklahoma taxes the withdrawal like an IRA. You owe state income tax on the amount you withdraw in the year you take it.

Each marijuana testing lab needs its own license

Each medical marijuana testing lab must have its own state license. Companies that run more than one lab must license each site separately and keep each license current. This adds extra licensing steps and costs for lab owners.

Fewer dealer remedies for undelivered cars

The law says a manufacturer is not in violation when it fails to deliver new cars because of limited capacity, strikes, material shortages, freight embargoes, or other causes beyond its control. Dealers have fewer grounds to claim a breach or seek penalties in those cases. This defense does not apply to limited‑run models, cars not advertised for sale in Oklahoma, vehicles affected by environmental laws, or allocations made after unforeseen events.

Higher fees for driving examiners

Designated examiner applicants must pay a one‑time $1,000 certification fee and, after required training, a $500 yearly fee. Service Oklahoma may waive the fee if you work for an Oklahoma public school and test only public school driver‑ed students. Fees are nonrefundable if certification is denied, suspended, or revoked. Certification ends each year on December 31 and can be renewed. Fees were deposited to DPS through October 31, 2022, and to Service Oklahoma funds starting November 1, 2022.

Stricter rules for marijuana testing labs

Equipment and standards recommendations were due by June 1, 2023, and the Authority had 90 days to set or update rules. Beginning June 1, 2024, labs renewing licenses must follow the new rules or risk permanent license revocation. Private labs contracted for compliance testing cannot be owned by or employ people tied to licensed marijuana businesses or certain relatives of those tied to them. People who own dispensaries, grows, or processors cannot own a testing lab.

2009 add‑back for small business expensing

For tax year 2009 only, if you claimed a federal Section 179 deduction over $175,000 under ARRA, the excess must be added back to your Oklahoma taxable income. This raises Oklahoma tax for businesses that expensed above that limit in 2009.

Add-backs for captive REIT deductions

Dividends‑paid deductions for captive REITs must be added back when figuring Oklahoma taxable income. Rents and interest paid to captive REITs are also added back if not otherwise covered. Ownership is tested using federal constructive‑ownership rules.

No property tax break for wind

Wind‑power generators are not treated as manufacturers for the state manufacturing exemption. They do not qualify for the Section 6B property tax break, and new applications are barred starting January 1, 2018. This raises costs for wind projects compared to qualifying manufacturers.

Teen driving limits and faster license

Teens with an intermediate license may drive from 5:00 a.m. to 10:00 p.m., with exceptions for work, school, and church, or anytime with a licensed adult age 21+ in the seat beside them. They may carry only one passenger unless a licensed adult sits beside them or the extra riders live with the teen’s custodial parent. Teens can get a full Class D license after one year, or after 180 days if they finish driver education and parent‑certified behind‑the‑wheel training; any traffic conviction restarts the clock. Service Oklahoma will set procedures to remove restrictions when teens qualify. A motorcycle‑only restricted license is allowed from age 14 with a safety course and tests, but only for bikes up to 300 cc (or 16.8 kW), from 4:30 a.m. to 9:00 p.m., with headgear and adult instruction; accompaniment can be lifted after 30 days by passing the driving test. All driver education courses must teach about texting dangers and the effects of alcohol and drugs.

Tougher penalties after protective orders

If you are convicted of violating a protective order, you must complete at least 52 weeks of certified domestic abuse treatment. The court checks your enrollment within 120 days and can revoke deferred or suspended sentences if you do not comply. Judges may order 24‑hour GPS monitoring and make you pay the device and monitoring costs. If a minor violates a protective order, the case goes to juvenile court, which can require family counseling and community service instead of fines or jail. If a minor is removed from a home, the court papers must go with the child to the new caretaker.

Courts can transfer phone and utilities

After notice and a hearing, a judge can move your children’s wireless numbers or your household utility account into your name so service continues. The order goes to the provider’s registered agent or email. If the transfer cannot be done, the provider must tell you. Once moved, you must pay future bills. The provider may still collect past‑due amounts from the original account holder and can require normal setup steps.

Driver IDs: stricter rules and updates

Small parts of each 4‑ or 8‑year license fee go to named state funds, and some deposits now go to Service Oklahoma. Making or issuing fake state IDs is a Class D1 felony, with fines up to $10,000 and possible prison time. Service Oklahoma cannot issue a REAL ID Noncompliant card unless you provide the required documents. Older driver‑license and motor‑vehicle sections are repealed and replaced by the new code.

Stronger car title and sales protections

A vehicle lien is perfected only when required papers and fees reach Service Oklahoma or a licensed operator; filings within 45 days relate back to the agreement date. Titles generally cannot transfer while a commercial lien is active, with narrow exceptions and 90‑day lienholder notice for certain business transfers. Paid title/registration messengers must be approved and bonded. Makers cannot raise the price on your ordered new vehicle after you sign, unless limited exceptions apply.

State employee health plan rates set earlier

The Oklahoma Health Care Authority sets rates and benefits for state plans and can adjust rates each year based on claims. Premiums for active employees must be set by the August bid date (third Friday), and other member premiums by the fourth Friday of September. The CEO reviews and sends rates to OMES for final approval, and OMES can approve mid‑year changes if an actuarial review supports them. The Legislature intends to exclude cosmetic dental work except certain orthodontic procedures.

How pensions count final pay

For OPERS members whose first service is on or after July 1, 2013, final average pay uses the highest five of the last ten years, not the highest three. You must have made the required contributions on that pay to retire using it. This can change your pension amount depending on your earnings pattern.

More required training for Oklahoma teachers

Each district’s professional development committee must include a teacher majority, plus administrators, counselors or licensed mental health providers, and parents. If you are a teacher, you must complete child‑abuse recognition and reporting training in your first year and every five academic years after. Autism training is required in the resident year and at least every three years for those serving early childhood through grade 3; other teachers and support staff serving those grades must also take it at least every three years. A dyslexia program is offered every year and, starting in 2023–24, must include dysgraphia. Local boards may require racial and ethnic education training at set intervals. Teachers must keep records, and missing district requirements can lead to nonrenewal and loss of salary increases.

New rules for marijuana labs

A testing lab must have a lab director on site during operating hours. Labs may send samples to another licensed lab and must name that lab on every report. Labs may use licensed marijuana transporters, following state medical marijuana rules. A lab may take a sample directly only from a licensed patient or caregiver, or an approved study participant, and must check the license and a photo ID.

Tighter rules for marijuana labs

Testing labs must follow new rules for cleanliness, equipment checks, testing methods, storage, records, and inventory tracking. Labs must bar any ownership or financial ties that could bias testing and may not manipulate results. These steps protect patients and consumers, but add compliance work and costs for labs.

Stronger rules for pharmacy audits

Auditors must give a preliminary report in 45 days; pharmacies get at least 90 days to respond, plus one 45‑day extension. After extra documents, the auditor has 10 days for a final report. No recoupment on disputed claims until appeals end, and no interest runs; pharmacies can reverse and resubmit within 30 days. During FDA‑listed shortages, PBMs must pay at least the drug’s WAC. Pharmacies may refuse below‑cost services. Auditors must share supplier docs within 5 days and pay $0.25 per page for paper copies. PBMs must disclose MAC sources, update MAC at least weekly, give direct appeal contacts, and show which network handled each claim; plan sponsors must be told about recouped money. The Attorney General can void noncompliant audits and require returns within 14 days. Some protections do not apply when an audit starts for suspected fraud, and many self‑funded employers are treated as PBMs unless they directly handle key functions.

New leasing and rules at state airports

The state can lease airport or vertiport property for up to 25 years and let qualified private operators run facilities for up to 25 years. Charges must be reasonable and uniform. The state runs a three‑year inspection cycle for all public‑use airports. If you leave property for repair or storage with the Department at a state facility and do not pay, the Department can place a lien and enforce it.

New rules to be a licensed interior designer

Applicants must pay fees, hold an accredited interior design degree (or Board‑approved equivalent), show two years of full‑time experience, and pass the CIDQ exam (or an approved equivalent). A company may use the title “Licensed Interior Designer” only if it has a licensed designer in good standing and a Board certificate, and must report personnel changes within 30 days. People working only in exempt Code Use Groups remain outside the Act but may not use protected titles like “Architect” or “Licensed Interior Designer.”

Tighter licensing rules for design professionals

Architects, landscape architects, and licensed interior designers from other states must obtain an Oklahoma license or authority before offering services to the Oklahoma public. Firms need a certificate of authority for each office with an Oklahoma‑licensed responsible principal, and corporate/trade names cannot use protected words without Board approval. Licenses and certificates cannot exceed two years; renewals are due by June 30 on the Board’s schedule. Canceled licenses can be renewed within three years by paying fees; after that, Board review and possible testing apply. Winners of design competitions must apply within 10 days and finish licensing within 30 days before accepting the commission.

Business income rules align with federal law

Oklahoma now matches federal basis for pass‑through ownership interests. If a pass‑through elects entity‑level tax, owners subtract income that would have passed through and add back losses or deductions that would have passed through. Net operating losses, including special pre‑ and post‑2008 windows, follow state versions of federal rules. Deferred income under IRC §108(i) is added or subtracted to mirror federal timing. Income from intangibles is sourced to domicile unless the asset has a separate business situs. Amounts the state is barred from taxing by law must be deducted.

Expanded factory and data center tax breaks

Some computer and data‑processing firms count as manufacturers for the property tax break if enough sales are to out‑of‑state buyers and they file a yearly affidavit; federal sales count as out‑of‑state. The investment threshold was $500,000 in 2022 and rises each year with CPI‑U; Commerce sets the increase and the Tax Commission publishes it. Distribution centers qualify only if they invest at least $5,000,000, employ at least 100 FTEs, pay required wages, and meet construction timing. Custom‑order manufacturers in NAICS Sectors 32 and 33 also qualify.

Sales-tax rules for government buying

Sales to the U.S., Oklahoma, and their subdivisions are exempt from sales tax. But contractor purchases for government jobs are generally taxable unless another rule applies. Oklahoma also honors tax‑free sales to bordering states’ governments only if they do the same for Oklahoma. For public construction, named state authorities can buy tax‑free when the invoice includes a written certification; false certification is a misdemeanor. The University Hospitals Trust is included beginning July 1, 2022.

New time limits for charges

For sex crimes against children, prosecutors can file charges until the victim turns 45. For certain sex crimes against adults and abuse of vulnerable adults, charges can be filed within 20 years after discovery. There is no time limit if preserved DNA later identifies a suspect or if the accused confessed. Wildlife crimes must be charged within 3 years; false or bogus checks within 5 years; fraud and workers’ comp fraud within 3 years of discovery but no later than 7 years; and solicitation for first‑degree murder within 7 years of discovery.

New time limits for criminal cases

The law sets clear time limits to file criminal charges. Most crimes have a 3‑year limit; arson and felonies with a deadly weapon have 7 years. Human trafficking must be charged within 3 years after it is reported to police. Public corruption gets 7 years from discovery; school embezzlement, identity theft, vulnerable‑adult exploitation, and Medicaid fraud get 5 years from discovery. Criminal income‑tax cases must start within 5 years of the violation, and accessory‑after‑the‑fact follows the main felony’s limit. A case cannot rest only on memories recovered in therapy without other evidence.

Self‑driving system treated as driver

When a vehicle’s automated driving system is engaged, the system is the legal driver. The system is treated as licensed and as performing the acts a human driver would do under traffic laws.

Tighter checks on state rulemaking

Agencies must send proposed rules to the Governor and cabinet and get written approval within 30 days before adopting them. Agencies must publish a rule impact statement near notice, with five‑year cost estimates and small‑business impacts; the Governor can waive this for some nonmajor rules. Public comment must be open at least 30 days, and a hearing is required if enough people or entities ask. If the Legislature does not act on a permanent rule during review, it is disapproved. Major rules need clean, focused joint resolutions. After disapproval, the same rule can be refiled only in the first 60 days of the next session. Some APA sections are repealed, and the definition of “final rule” is revised.

Stronger protective orders and penalties

Protective orders last up to five years, and time in jail does not count. A judge can make an order continuous for high‑risk cases. Repeat or injury‑causing offenders must serve the minimum prison term. A guilty plea or finding counts as a conviction for 10 years after you finish your sentence or probation.

How sales-tax dollars are split now

State sales‑tax money is split by set percentages. The General Revenue Fund gets 83.61% in FY2028 and later (83.36% in FY2023–FY2027). The Education Reform Fund gets 10.46% in most years, with 11.96% used from Sept. 1, 2020 to June 30, 2021. The Teachers’ Retirement fund gets 5.0% in FY2028 and later (5.25% in FY2023–FY2027). Starting July 1, 2022, 0.87% goes to tourism funds, split 24%/44%/32% with annual caps of $5 million, $9 million, and $6.6 million; extra goes to General Revenue. Since July 1, 2015, 0.06% goes to the Historical Society fund, capped at the FY2015 apportioned amount; any excess goes to General Revenue.

Disabled plates use one registration

When you receive a physically disabled plate, you pay that plate fee and the standard registration fee together for one registration period. You must turn in the standard plate when you get the disabled plate. Service Oklahoma sets rules to adjust fees if you add the disabled plate partway through the 12‑month period. This rule started January 1, 2022.

Driver IDs: clear photos, temp cards

Driver licenses and state IDs must show a full‑front, unobstructed face photo. Commercial learner permits do not show a photo. Service Oklahoma can cancel a license or ID number that matches another person’s Social Security number and issue a free replacement with a new number. The agency may issue temporary driving permits and temporary IDs while it finishes checks or prints your permanent card. You must carry the temporary document while driving. It becomes invalid when the permanent card is issued or refused for good cause.

Fairer refunds on service warranties

If you cancel a service warranty, you get 90% of the unearned provider fee back, minus actual service costs. If the company cancels, you get 100% of the unearned fee back, minus service costs. Warranties must list the licensed association. Companies must file business changes within 30 days or pay a $50 late fee.

License fee breaks for seniors and disabled vets

Age 65 or older pays no fee for a Class D license or motorcycle endorsement. Through May 31, 2025, ages 62–64 pay reduced amounts: age 62 $21.25/$42.50, age 63 $17.50/$35.00, age 64 $13.75/$27.50 for 4‑/8‑year terms. Honorably discharged veterans rated 100% permanently disabled by VA and registered with the Oklahoma veterans registry pay no issuance, replacement, or renewal fee. A veteran already exempt does not need to register.

Clearer child neglect rules for parents

Using prayer or spiritual treatment alone does not make a child legally deprived, though courts can still order care to protect a child. Normal independent activities—like walking to school, playing outside, staying home briefly, or sitting in a car when temperatures are safe—are not neglect by themselves. A caregiver is at fault only if they willfully ignore real risks given the child’s maturity or condition.

Epilepsy SUDEP risk guidance

The Health Commissioner provides guidance to doctors and other clinicians to assess who faces higher risk of sudden unexpected death in epilepsy (SUDEP). The Chief Medical Examiner gives SUDEP information to all office staff. Guidance is developed with epilepsy organizations.

More licensed prescribers for your medicines

Advanced Practice Registered Nurses and physician assistants are now named as licensed practitioners who can prescribe within their scope. Physician assistants who are recognized to prescribe and properly registered may prescribe Schedule II–V controlled substances in good faith and within legal limits. This can make it easier to get needed medicines.

New crisis and temporary care options

Children’s emergency resource centers can give short‑term care, food, clothing, tutoring, counseling, and rides during a family crisis. Parents or guardians can use a signed agreement to place a child in foster care temporarily. These options offer short‑term support and safe placements.

Patients get refund first on recoup

If an audit later recovers money that you paid at a pharmacy, the pharmacy must refund your share first. This applies only to the part you originally paid that was recouped.

Easier access to driver tests

You can take driving tests at more places, including schools, technology centers, colleges, and commercial schools. Approved third‑party examiners can give Class A, B, or C skills and written tests, and at least one public transit agency must be approved. If your record meets DPS standards and you surrender a valid out‑of‑state or recently expired non‑commercial license, parts of the exam can be waived. For commercial licenses, Oklahoma accepts another state's skills test if you trained there. More instructors can serve as designated examiners, and e‑signatures are accepted for examiner applications.

Easier driver education for teens

More courses count as driver education, including certified private, commercial, parent‑taught (with rules), and approved out‑of‑state courses. A 13½‑year‑old who will qualify for a farm permit and any 15‑year‑old may drive during instruction with a certified instructor in the front seat. At age 16, you can get a learner permit to drive 5 a.m. to 10 p.m. with a licensed adult 21+ beside you; the written test may be waived if you completed driver education.

Easier permits for new truck drivers

At age 18, you can get a one‑year commercial learner permit after passing written tests. After 14 days, you can take the driving test to remove the accompanying‑driver limit. Farm‑related workers 18+ can get a restricted commercial license for Class B or C vehicles within 150 miles, with set limits on fuel and fertilizer quantities, and possible test waivers.

Tighter rules for Rising Scholars

To qualify, residents must use a nationally norm‑referenced college entrance exam. Individual applicants need a score in the 99.5–100.0 percentile. Institutional nominees need a score in the 95.0–99.49 percentile.

Cheaper $1 local transit rides

Rides that cost $1.00 or less are not charged Oklahoma sales tax. Local city transit inside the city limits is also tax‑free. Taxicab rides are not covered.

No sales tax on certain membership dues

Regular dues paid to fraternal, religious, civic, charitable, or educational groups under the lodge plan are not taxed. Monthly or yearly dues to certain private scientific libraries are also exempt if members share use with students in listed fields. Dues or fees to YMCAs, YWCAs, and city‑owned recreation centers are not taxed.

Older rule: deduct federal taxes

For tax years after December 31, 1978 and before January 1, 2006, you could deduct federal income taxes you paid, but only the share tied to Oklahoma income. The deduction equals federal taxes paid times the ratio of your Oklahoma AGI to your federal AGI.

School and 4‑H fundraisers are tax-free

Public and private K–12 schools that are accredited or properly registered can sell tickets, concessions, and other items for fundraising without sales tax. Local 4‑H clubs and related 4‑H groups can also run fundraising sales tax‑free when the sales raise money for the group.

What counts as retirement benefits for seniors

The law lists which payments count as retirement benefits for the senior tax exemption. It includes pensions, deferred compensation plans, IRAs, employee annuities, U.S. retirement bonds, and certain lump‑sum distributions.

Fewer architect requirements for projects

You do not need an architect for single‑ or two‑family homes or uninhabitable private farm buildings. Some repairs and small projects can skip an architect if they do not affect main structural, mechanical, electrical, fire, or exit systems and the building official agrees. Licensed interior designers may lead nonstructural interior work that once needed an architect.

$1 reimbursement per senior ID issued

The Tax Commission may reimburse a licensed operator up to $1.00 for each ID card or driver license issued to someone age 65 or older. This reimbursement applies through June 30, 2023, under procedures the Commission sets.

Lighter rules for smaller businesses

State agencies must consider scaling rules, penalties, and forms by business size or ability to comply when actions may harm entities. Agencies can vary requirements or exclude certain entity types when allowed by law. For business rules, agencies must describe likely impacts and use numbers when possible.

Service Oklahoma operators keep more fees

Licensed operators who run Service Oklahoma locations keep collected fees to pay operating expenses. State agencies cannot retain those amounts. This improves cash flow for third‑party operator locations.

Small business means 50 or fewer staff

For state rulemaking, a small business is a for‑profit firm with 50 or fewer employees. Agencies can use this when considering tiered rules or exemptions.

Airport access and funding rules

Federal aviation funds go into the Aerospace and Aeronautics Revolving Fund and must be spent under grant terms. The Department cannot grant exclusive rights to use state airports or vertiports. Projects paid with federal money must follow federal contracting rules.

Brighter plates and state vehicle tags

All license plates and decals must use reflectorized material and have space for yearly decals. Service Oklahoma designs permanent official plates for state vehicles. Plates for Highway Patrol, the Military Department, and Corrections must include the required words, seals or badges, and assigned numbers or letters.

Faster, clearer county bidding and buying

County purchasing must start within two working days of a requisition. Bid notices must be emailed or mailed to interested and likely bidders and published once in a local paper at least 10 days before opening. Bids are opened in a public meeting; the board picks the lowest and best within 30 days and records reasons if not choosing the lowest price. If no bids arrive, the county must lock a short firm price or get at least three written quotes, or file a memo if three quotes are not available. Purchase orders and receiving reports are prepared in four copies; the clerk encumbers funds and checks all documents before payment. Deliveries without a purchase order must be refused, and the deliverer must sign with date and time on the receiving report.

Federal staff can work under federal license

U.S. military officers and federal employees may perform duties allowed by their federal jobs without extra state licensure conflicts. This applies only when acting within their federal role.

Felony for false sex‑offense claims

Knowingly and willfully making a false sexual‑offense claim, or a claim known to lack facts, is a felony. The law allows reports to police for investigation and felony charges on conviction.

Health Department peace officers

The State Health Commissioner can appoint certified peace officers. They may investigate public health law violations and protect Health Department facilities. This gives public health its own law‑enforcement and security staff.

Local child case review boards

Each judicial district has a postadjudication review board for child cases. Boards have at least five members serving five‑year terms and should include child‑welfare experience and, when possible, a former foster parent. Meetings are confidential and held at least twice a year; observers may watch under conditions. Members have good‑faith civil immunity and must attend training; they can be removed for nonattendance, illegal conduct, fraud, or wrongful disclosure. Members may be reimbursed for travel and training if funds are appropriated. Courts can provide staff support when needed.

More flexibility for county road bids

Counties can bid for materials and services on a 12‑month list for any road or bridge job. Counties may use interlocal agreements to get services from Circuit Engineering Districts. A related county‑procurement section is repealed as part of this update.

New license rules and Ireland reciprocity

Service Oklahoma must create clear rules to notify schools, public transit agencies, examiners, or government employers about denials within 45 days. It must allow appeals and limit reapplications after a denial to two times in the same year. The state may enter a driver license reciprocity agreement with Ireland if standards are comparable and drivers follow Oklahoma insurance laws. The Department of Public Safety may issue special licenses for undercover law enforcement, military, or intelligence operations, and users are protected from prosecution for those license issues while authorized.

Open DOT meetings and rail sale rules

Most Transportation Department meetings and records are open to the public, except for personnel matters. Before the state sells a railroad asset, it must run an RFP with at least 120 days for responses. The Director has up to 90 days after the RFP closes to recommend action to the Transportation Commission, which decides if a sale is in the state’s best interest. Sale proceeds go to the Railroad Maintenance Revolving Fund.

Parents may use ordinary discipline

The law says the Children’s Code does not ban ordinary physical discipline by a parent or guardian. It allows spanking, switching, or paddling under state law.

State advisory board for child reviews

A 21‑member State Postadjudication Review Advisory Board meets at least twice each year. It helps train local board members, shares information, and makes recommendations to courts and state agencies. It works with foster care and adoption agencies to inform the public. Each year by May 1, it reports locations, member names, cases reviewed, and recommendation types to the Commission.

State now regulates vertiports

The state treats vertiports like airports. The aerospace department’s existing powers and rules now also apply to vertiports. Owners and operators get clear state oversight and procedures.

State vehicles skip registration fees

Vehicles owned by Oklahoma state agencies do not pay registration fees. Those vehicles still must be registered and follow all other rules. This lowers agency operating costs but does not change fees for private drivers.

Stronger aviation investigation powers

The Department can investigate, hold hearings, issue subpoenas, and ask courts to enforce them. Its investigative reports are generally not used as evidence except in state‑brought suits, and staff are not required to testify about official findings. The Department may share information with other agencies. It must report aircraft accidents to federal agencies and preserve parts until federal investigators act.

Limits on sharing license photos

Service Oklahoma keeps your license or ID photo. It may share images only with law enforcement for investigations, with other states’ licensing agencies for official use, and as allowed by law. Agencies must request images one at a time.

Funding for railroad crossing warning devices

The state may spend up to 20% of the Railroad Maintenance Revolving Fund each year to add lights, gates, or other active warning devices at public crossings approved by the Corporation Commission.

Keeps school control local

The law bars federal officials from controlling Oklahoma schools’ curriculum, tests, or programs. State and local leaders keep those decisions.

State aerospace education program

The state may run aerospace education and research programs with colleges and schools. It may also support joint research and publish aviation materials. Students and the public gain more learning options.

Stronger school abuse reporting rules

Every school employee must immediately report suspected abuse or neglect of a student under 18 to DHS and local police. For students 18 or older, employees must report to local police. Police must keep the reporter’s name confidential unless a court orders otherwise or it is needed for an investigation. Superintendents and administrators who knowingly fail to report, or who interfere, face penalties.

Churches and church homes get tax relief

Sales to or by churches are exempt from sales tax unless the church is running a for‑profit business that competes with others. Church‑supported children’s homes and youth camps do not pay sales tax on qualifying purchases if church members serve as trustees. Limited fundraising sales by a 501(c)(3) on behalf of a church are exempt once a year for up to three days when proceeds go to charity.

Cities and colleges: ticket surcharge and lease rules

A surcharge listed separately on an admission ticket is not taxed when the money is used only to build or expand a city or county public‑trust facility. Public colleges and some public trusts can add a separate debt‑service surcharge on tickets that is not taxed when used only for construction debt. Complimentary tickets given out by a state college or a city‑run box office are not taxable. Sales to cities, counties, or school districts made under a signed lease or lease‑purchase with the vendor are tax‑exempt; the vendor must keep a copy of the agreement.

Disabled American Veterans purchases are tax-free

The Disabled American Veterans Department of Oklahoma and its chapters do not pay sales tax on qualifying purchases.

Parks and tourism support purchases tax-free

A 501(c)(3) organized mainly to support Oklahoma state parks can buy items used directly for the park without sales tax. Businesses with a public contract to provide advertising, promotion, publicity, or public relations for the state tourism agency can make needed purchases tax‑free to carry out the contract.

Small sales break for watch groups

Neighborhood‑watch nonprofits that work with local law enforcement can exempt up to $2,000 of sales each year. Only the first 2,000 organizations to apply after March 29, 2006 qualify. The group must be a not‑for‑profit corporation created to help prevent crime.

University Hospitals Trust transfers are tax-exempt

Transfers by the University Hospitals Trust were temporarily exempt through July 1, 2022 under an older rule. Beginning July 1, 2022, transfers to or by the Trust are exempt. Transfers to or by 501(c)(3) nonprofits with a joint operating agreement with the Trust are also exempt.

Wildlife fundraiser tickets tax‑free

Nonprofit events that mainly raise money to preserve wetlands or wild‑turkey habitat are exempt from Oklahoma sales tax on qualifying sales. This lowers costs for those conservation fundraisers.

Event sales tax breaks for fairs, nonprofits

Sales made by county, district, or state fair authorities on fair grounds for the fair’s benefit are tax‑free. The fair authority’s share of admission ticket sales is also exempt. A 501(c)(3) can make tax‑free event sales tied to a national championship if the payment qualifies as a “qualified sponsorship” under federal rules.

Background checks for driver examiners

Designated examiners and driver‑ed instructor applicants must complete an electronic national criminal history check. Third‑party examiners and commercial school instructors must meet this rule by December 1, 2022. The examiner, instructor, or applicant pays the check fees.

Stricter ID and license labels

You may not hold more than one state or territory driver license or ID. If you had both an Oklahoma license and ID on Nov 1, 2025, you can keep both only until the first one expires, then you must surrender the second. If a court orders an ignition interlock, your license will say "Interlock Required" until the order ends. If you have modified driving privileges, your license will be labeled as modified. People who must register as sex offenders get IDs that are valid for one year and must renew yearly; fees are the same per issuance.

Tougher teen driving and phone rules

The state can suspend or cancel learner permits and intermediate licenses for breaking license rules or traffic laws, giving false information, or using a handheld device while driving (outside a life‑threatening emergency). The law defines what counts as a handheld electronic device and as using it. These rules raise the risk of a suspension for unsafe or unlawful behavior.

Set license fees and $4 failed exam

Driver license fees are set by class and term. Class A costs $56.50 for 4 years or $113 for 8 years. Class C costs $46.50 or $93. Class D costs $38.50 or $77. Each failed driver test costs $4. If you hold a CDL learner permit, you pay only the replacement fee when getting your license.

Tighter child‑welfare checks, timelines

A newborn who tests positive for alcohol or a controlled drug and is assessed at risk is treated as a child in need of special care. Prospective foster parents must complete national fingerprint background checks, home checks, and any other required assessments. Time‑limited reunification services end 15 months after the child enters foster care.

Stricter rules for foreign doctors

Foreign medical graduates must hold an MD or Board‑approved equivalent and show ECFMG documents. Any U.S. clerkships used must be at ACGME‑accredited programs. These rules add steps to get a full Oklahoma license.

Tougher hazmat endorsement renewals

To renew a hazardous materials endorsement, you must pass the required exam and complete a TSA security threat assessment under federal rules.

Vehicle lien fee and 30‑day registration notice

Recording a vehicle lien costs $10. The licensed operator keeps $2 and the rest goes to the state. When your title or title application is returned, you must register the vehicle and pay all fees and taxes within 30 days of purchase.

Approved forms for dealer spot deliveries

Dealers must use Commission‑approved forms when they deliver a vehicle before financing is final. A spot delivery form is required whenever the dealer must find a lender to buy the contract.

Stricter naming rules for new corporations

A corporation’s name must include words like Company or Incorporated in Roman letters and be different from names used in the last three years. The certificate must list the registered agent and office and include share or nonprofit details.

REAL ID fees and new ID help

REAL ID cards cost $25 for 4 years or $50 for 8 years. There is no fee if you are 65 or older, a 100% disabled veteran (as defined in law), or a verified homeless child or youth. The fee is split among state funds, and a portion went to the licensed operator through June 30, 2023. The Department of Corrections also helps people leaving prison get a state ID if they do not have one. Those IDs last four years, or one year if the person must register as a sex offender; a DOC record card plus a certified birth certificate can serve as ID for issuance.

Rights and costs for police blood tests

When police order a blood draw, enough blood must be taken so you can get your own test. The lab must keep the extra blood for 60 days. You pay for any independent test, but the police agency pays the collection and handling up front. If you are convicted, the agency’s collection costs become part of your court costs. Labs must provide written test reports to you or your lawyer and to listed state officials when asked.

Sex‑offender license label and surrender

People who must register as sex offenders and are designated aggravated or habitual get a license or ID that says “Sex Offender.” Service Oklahoma will notify holders to surrender their current card within 180 days and apply for the labeled card. If they do not, their card is canceled for one year. Using a canceled card is a misdemeanor with a $25 to $200 fine. When a person is no longer required to register, they can get a normal license or ID.

Clearer rules for protective orders

A protective order cannot change who owns property, grant a divorce, or make final custody or support decisions; family court handles those. Courts cannot issue mutual protective orders; each side must file its own case. A judge may combine hearings only with specific findings and timing and notice rules. A person protected by the order cannot be charged with violating that order.

Clearer state ID rules and youth help

Service Oklahoma issues ID cards for identification only. If you had both a driver license and an ID on November 1, 2025, you may keep both until the first one expires, then you must keep or renew one and surrender the other. If DHS verified your legal presence or you proved citizenship and met REAL ID rules, you can choose a REAL ID‑compliant or a noncompliant ID. You cannot hold more than one REAL ID‑compliant card. Homeless youth under 18 can get a noncompliant ID without a parent signature; it is valid four years.

Easier service and support in protective orders

Courts can let peace officers and similar officers serve protective orders when needed to protect the victim. Victims may bring a non‑lawyer support person to hearings. Defendants must attend the first review hearing after counseling is ordered; later reviews may use provider reports. All orders must include a notice that explains the penalties.

Faster driving tests, but exam fees

Driver exams must test vision, sign reading, traffic laws (including bike and motorcycle safety), and real driving skill. The knowledge test for Class D may be offered online. You must get a full exam within 30 days of applying and within 100 miles of home. A designated examiner may charge a fee for each Class D skills test, whether you pass or fail.

Government injury claim limits adjust

Beginning January 1, 2031, and every five years, the limits on claims against government adjust for inflation. The increase equals the smaller of the five‑year CPI change or 4% for that period. This means some future increases, but with a cap on how much the limits can rise.

Military surplus collector plates

Collectors of military surplus vehicles who already own and have registered at least one vehicle can get a collector number for their plates. All collector plates use the same number, and later registrations add a suffix letter. There is a one‑time $20 processing fee to set up the collector designation.

Street‑legal utility vehicles: tags and decals

Street‑legal utility vehicles driven on state roads must be registered each year with a plate and yearly decal. The first decal must be placed on the front in clear view. Out‑of‑state owners can get a temporary tag that lasts five days, if they show insurance that meets state law. Service Oklahoma or the Corporation Commission issues the plate and decals after you apply and pay required fees.

Vehicle fees, plates, and decals

Annual registration fees are set by years registered: years 1–4 $85; 5–8 $75; 9–12 $55; 13–16 $35; 17+ $15. If a new vehicle is stolen within 90 days or returned as defective within six months, you get a credit of the original registration fee toward the replacement. You receive one plate and a yearly decal; off‑road ATVs and motorcycles get a certificate and a visible front decal. You cannot cover your license plate with any material. Replacing a REAL ID costs $25; there is no replacement fee if you are 65 or older.

Vehicle titles, permits, and late fees

Teens get clear steps to an intermediate license: 180 days with a permit, 50 hours (10 at night), a safety course, and age 16. You cannot renew a commercial learner permit; you must reapply. Off‑road ATVs, motorcycles, and utility vehicles pay a one‑time $11 registration fee. Buyers must title and register within two months and pay a $15 transfer fee; paperwork is due within two business days. If late, you pay $1 per day up to $100; theft with a police report can waive the penalty.

Driver license fees and easier processing

You pay set application fees: Class A commercial learner or license $25; Class B or C learner or license $15; Class D $4; motorcycle endorsement $4. You can apply for a REAL ID‑compliant license at Service Oklahoma or an authorized licensed operator; noncompliant applications go to Service Oklahoma. Licensed operators can process a voluntary downgrade of a commercial license if no new endorsements or restrictions are added. Of the money collected each fiscal year, the first $60,000 goes to the General Revenue Fund and the next $500,000 goes to the DPS restricted fund.

OPERS retiree deductions with 2% fee

OPERS retirees can authorize monthly benefit deductions to pay for group products offered to retirees, if at least 500 retirees take part. OPERS does not market or run these products. The System keeps a 2% fee on the gross deduction each month for processing.

New rules for manufactured homes

You must register a manufactured home within 30 days. The first year gets a metal plate; any plate or decal has a $1 fee. If a home is permanently attached to land, you can cancel the title for a $5 fee and use a tax receipt instead; Service Oklahoma will not cancel if a lien exists. Decals must be placed where assessors can see them, and the state collects sale price and other details to help with property tax.

Teacher training hours capped

Classroom teachers cannot be required to do more than 150 hours of professional development in any five years. Each school employee must also sign a yearly statement that they know they must report suspected child abuse or neglect.

Museums: tax-free buys and ticket surcharge rules

Accredited museums can buy items and services without sales tax. Buyers must write on the invoice that the purchase is for the named accredited museum. Museums can also show a separate charge on tickets equal to the tax amount and use it only to pay facility construction debt; that charge is not taxed. False certifications can bring fines up to double the tax or up to 60 days in jail.

More flexible Oklahoma corporate governance

A corporation can set an end date or be perpetual. It may limit some money damages for directors and officers, with exceptions for bad faith, loyalty breaches, and self‑dealing. The certificate need not list statutory powers and may tie some terms to outside facts. Companies may grant preemptive rights, require higher voting thresholds, or even impose shareholder personal liability if the certificate says so.

Rules and relief for 5-year property-tax break

The five‑year exemption period usually starts January 1 after the property’s first qualifying use. In large Local Development Act districts, it starts after that district’s abatement ends; special rules apply for certain large distribution projects. Payroll tests are waived for listed industries and tax years. County assessors must file approved applications by June 15 or they are void if late or incomplete. The Tax Commission must use standard appraisal methods. If you overpaid ad valorem tax and qualify for the exemption, the treasurer can credit it against future bills over up to five years.

Cleans up overlapping state laws

The act merges and repeals overlapping sections across several titles to create a single, current version of the law. It deletes listed sections in agriculture, child welfare, and contracts law. This is a legal cleanup and does not raise fees or taxes by itself.

Corrections law sections repealed

Three sections in state corrections law are repealed. The repeal removes those specific rules from the books as part of the code update. Day‑to‑day effects depend on replacement text elsewhere in law.

Faster inmate transfers and parole review

Court clerks must send certified judgment and sentence papers to DOC within five business days, and DOC must provide electronic receipt. When a county jail is at capacity, the county must notify DOC; the county must transport excess inmates within 72 hours, and DOC should receive them within 72 hours unless both sides agree otherwise. Before using private prisons, DOC must notify counties; counties may house inmates at a negotiated per diem no lower than the Section 38 rate. DOC pays county per‑day housing costs, including medical, from the sentencing date to transfer, with limited exceptions for pending charges in the same jurisdiction. If state prisons reach maximum capacity and DOC must buy beds, the Pardon and Parole Board must consider nonviolent inmates within six months of release for parole.

Health leadership and licensing updates

The State Board of Medical Licensure stays in place through July 1, 2030. The Board of Licensed Alcohol and Drug Counselors stays active through July 1, 2028. The State Health Commissioner must meet listed education and experience requirements, with a limited master’s‑degree exemption for experienced managers. An older public health statute is repealed as part of the reorganization.

Law takes effect immediately

The act takes effect right after it is passed and approved. The emergency clause makes most new rules apply immediately, unless a section has its own date.

New rules for DUI blood testing

More health workers can draw blood when police request it, including doctors, nurses, PAs, hospital staff, and EMTs. A collector or hospital can rely on a signed officer statement of urgent need or a court order and is protected if they act reasonably. Blood tests used in court must come from labs accredited to ISO/IEC 17025 or exempt by law. Breath tests must be run by a permitted operator, on DOT‑listed devices the Board maintains, and follow Board procedures.

Older state operations statutes repealed

The law repeals certain statutes on surplus property handling, procurement, and other state operations. It also repeals one corporate law section and other older provisions as part of the code update. Agencies and entities now follow the updated statutes that replace or consolidate these rules.

Protective orders: faster service, treatment costs

Protective‑order papers are valid statewide and can be sent electronically to speed service. Courts can order a defendant to complete domestic abuse treatment in a program certified by the Attorney General and can make the defendant pay all or part of the cost. Courts must not order mediation, couples or family counseling, parenting classes, or joint counseling that could harm victim safety. If a victim chooses treatment, the court can order the defendant to pay for it. Judges are immune from liability for these treatment orders. If funds allow, judges may appoint referees to hear review cases.

Stronger county controls on assets and cards

To dispose of county equipment or IT items that cost over $500, the county must pass a disposal resolution on a state form and record it in minutes. Inventory forms must be kept at least two years after all audits, and until any related lawsuit ends. For emergencies, counties can spend up to $5,000 right away with a written explanation attached to the purchase order. Counties may use the state purchase card program if they follow state rules; cardholders must sign an agreement, complete training, and purchase details must be published in warrants. Buying at auction with proceeds from selling county property requires an appraisal, encumbered funds, no bidding until the sale occurs, and a price cap tied to the appraisal and actual sale price.

Vehicle code cleanup and records requests

Service Oklahoma, not the Department of Public Safety, handles driving record requests and does not have to assemble records without a name and birth date or driver license number. OSBI also does not assemble criminal history without required identifying details. Several older vehicle law sections are repealed as part of the code reorganization.

Workers’ comp statute section repealed

A section of the Workers’ Compensation law is repealed. Employers, workers, and insurers follow the remaining and updated workers’ comp statutes. Day‑to‑day benefit and claim rules are not restated here.

Rules for state employee conduct

Corrections staff are not liable for failing to mark a sex offender as aggravated or habitual under the cited law. Transportation employees cannot do for‑profit business with the Department. Breaking that rule is a Class D1 felony or a $500–$5,000 fine, or both. Outside parties who knowingly join in are also liable.

Design Board continues; fees, penalties, and training

The Board of Governors for architects, landscape architects, and licensed interior designers continues until July 1, 2026 with 11 members. The Board can fund and run training and refresher programs, including through colleges and nonprofits. It may set fees, fine violators, and recover legal costs.

Business income sourcing rules updated

Income from property in Oklahoma is assigned to Oklahoma. Income from non‑unitary activities is assigned to the state where that activity occurs. Insurers apportion income using in‑state premiums. Unitary businesses use property, payroll, and sales factors; very large Oklahoma investments can shift to 25% property, 25% payroll, and 50% sales. Corporations (not S‑corps) cannot use ACRS depreciation for post‑1981 assets and must reconcile asset basis as required.

Tax Commission may adjust apportionment

The Oklahoma Tax Commission can change or add income apportionment factors when the standard formula over‑ or under‑attributes income to Oklahoma. Any increase must be reasonable and not arbitrary. This authority has applied since January 1, 1982.

Two old sales-tax sections repealed

The law repeals 68 O.S. 2021, Sections 1353 and 1356. These sections are removed from Oklahoma law. Practical effects depend on what those sections previously required.

Sponsors & Cosponsors

Sponsor

Brent Howard
Republican • Senate

Cosponsors

Collin Duel
Republican • House

Roll Call Votes

All Roll Calls

Yes: 140 • No: 2

House vote • 4/29/2026

THIRD READING

Yes: 80 • No: 2

House vote • 4/22/2026

DO PASS

Yes: 7 • No: 0

House vote • 4/22/2026

Emergency

Yes: 7 • No: 0

Senate vote • 4/15/2026

THIRD READING

Yes: 46 • No: 0

Actions Timeline

Approved by Governor 05/06/2026
5/6/2026Senate
Sent to Governor
4/30/2026Senate
Signed, returned to Senate
4/30/2026House
Enrolled, to House
4/30/2026Senate
Referred for enrollment
4/29/2026Senate
Signed, returned to Senate
4/29/2026House
Third Reading, Measure and Emergency passed: Ayes: 80 Nays: 2
4/29/2026House
General Order
4/29/2026House
CR; Do Pass Rules Committee
4/22/2026House
Second Reading referred to Rules
4/20/2026House
First Reading
4/16/2026House
Engrossed to House
4/16/2026Senate
Referred for engrossment
4/15/2026Senate
Measure and Emergency passed: Ayes: 46 Nays: 0
4/15/2026Senate
General Order, Amended by Floor Substitute
4/15/2026Senate
Direct to Calendar
3/9/2026Senate
Coauthored by Representative Duel (principal House author)
3/9/2026Senate
Authored by Senator Howard
3/4/2026Senate
First Reading
3/4/2026Senate

Bill Text

Enrolled (final version)
4/29/2026
PDF
Floor (House)
4/22/2026
PDF
House Committee Report
4/22/2026
PDF
Engrossed
4/16/2026
PDF
Introduced
3/4/2026
PDF

Related Bills

Back to State Legislation

How does this bill affect your finances?

Bill Overview

Analyzed Economic Effects

High Impact

Compensation for wrongful convictions

Lowest level used if court papers vague

Bigger payments for wrongful convictions

Bigger pensions for public safety families

Disability retirement tied to Social Security; early top‑up

Higher pension multipliers for corrections and EMS

Tax‑free buys for affordable housing

Tax break for school supplies nonprofits

$1,000 personal and senior/blind exemptions

45% sales‑tax break on modular homes

Capital gains break for investors

EMT and responder death benefits untaxed

Estate sales tax-free under tight rules

Extra retirement exclusion for lower‑income seniors

Farm loss carryback up to $60,000

Gun safes and locks are tax-free

Lower taxes on military pay

No sales tax on private tuition

No sales tax on SNAP

No state tax on home energy and prescriptions

No state tax on MSAs

Oklahoma standard deduction set

Parental Choice credit not taxed

Police Corps scholarships not taxed

Sales‑tax break for disabled vets

Sales‑tax breaks for charities

Small livestock-show awards tax‑free

Social Security and civil service not taxed

Software delivered online is not taxed

State deduction for 529 college savings

Tax break on some lump‑sum payouts

Tax credits for clean vehicles and stations

Tax relief for people with disabilities

Up to $10,000 deduction for organ donors

Up to $10,000 of public pensions exempt

Stronger protections for auto dealers

Stronger protections for auto dealers

Business income‑tax breaks and credits

More sales‑tax breaks for businesses

No tax on returnable oil drums transfers

Seven‑year depreciation for swine and poultry projects

Tax relief for small farmers

Big tax breaks for aircraft plants

Capital gains break for businesses

Most advertising and event programs not taxed

No tax on power for oil dewatering

Sales tax cut on some telecom services

Tax break for big aircraft repair hubs

Tax breaks for broadband and forestry

Tax breaks for rail and shipping supplies

Harsher penalties for order violations

Penalties for false protective orders

Stricter CDL ID rules and fines

Large state awards paid over 3 years

OPERS rules change pay and service credit

Deputy and jailer pension changes

Limited license path for international doctors

Move into Oklahoma, deduct more

Stricter marijuana testing and batches

Optional marijuana process checks, new fees and penalties

Five‑year factory tax break, with rules

Medium Impact

Faster, cheaper protective orders

Stronger vehicle title and lien protections

Monthly pension pay, pay floor, and refunds

Higher standards for child programs

Farm driving permit for teens

No tax on school meals, buses, parking

Some sports tickets are tax‑free

Stronger rules protect pharmacies

Stronger audit and pricing rules for pharmacies

New protections and payments for auto dealers

New protections for franchised vehicle dealers

Permanent plates for big vehicle fleets

More tax relief for manufacturers

Sales‑tax breaks for fire departments and fundraisers