All Roll Calls
Yes: 250 • No: 78
OklahomaSB 59Oklahoma 2026 Regular SessionSenateWALLET
Sales tax; providing exemption for certain organization providing clothing or supplies to certain students. Effective date.
Sponsored By: Dave Rader (Republican)
Became Law
Senate Committee
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 2 benefits, 0 costs, 0 mixed.
Disaster charity gets clearer tax relief
The law sets July 1, 2022, as the start date for exempt purchases of goods and services by a qualifying disaster charity. This replaces the prior reference to the act’s effective date; the act took effect November 1, 2025. The charity must have formed under Oklahoma law before January 1, 2019, and have federal Section 501(c) tax-exempt status. It must focus disaster aid on restoring or replacing single-family homes and coordinate volunteers for home recovery. It must serve low-income survivors statewide for free, help those with little or no means to recover, and operate only for charitable and educational purposes.
Tax relief for student supply charities
Beginning November 1, 2025, sales of goods or services to or by a qualifying Oklahoma charity are exempt from sales tax. The charity must be located in Oklahoma and have federal Section 501(c)(3) tax-exempt status. It must show the Oklahoma Tax Commission that its main purpose is providing clothing or school supplies to underserved students. Those students must attend Oklahoma public schools from prekindergarten through grade 12. The exemption lowers tax costs, but the law does not require savings to go directly to families.
Sponsors & Cosponsors
Sponsor
Dave Rader
Republican • Senate
Cosponsors
Arturo Alonso Sandoval
Democratic • House
Jared Deck
Democratic • House
Ellyn Hefner
Democratic • House
Pittman
Affiliation unavailable
Jacob Rosecrants
Democratic • House
Suzanne Schreiber
Democratic • House
Roll Call Votes
House vote • 5/22/2025
FOURTH READING
Yes: 51 • No: 34
Senate vote • 5/22/2025
FOURTH READING
Yes: 38 • No: 6
House vote • 4/30/2025
THIRD READING
Yes: 54 • No: 34
House vote • 4/16/2025
DO PASS
Yes: 24 • No: 3
House vote • 4/10/2025
DO PASS
Yes: 6 • No: 1
Senate vote • 3/25/2025
THIRD READING
Yes: 46 • No: 0
Senate vote • 3/5/2025
Committee vote: Appropriations
Yes: 20 • No: 0
Senate vote • 2/10/2025
Committee vote: Finance
Yes: 11 • No: 0
Actions Timeline
Becomes law without Governor's signature 05/29/2025
5/29/2025SenateSent to Governor
5/22/2025SenateSigned, returned to Senate
5/22/2025HouseEnrolled, to House
5/22/2025SenateReferred for enrollment
5/22/2025SenateTo Senate
5/22/2025HouseFourth Reading, Measure passed: Ayes: 51 Nays: 34
5/22/2025HouseCoauthored by Representative(s) Alonso-Sandoval
5/22/2025HouseCCR adopted
5/22/2025HouseCCR submitted
5/22/2025HouseMeasure passed, to House: Ayes: 38 Nays: 6
5/22/2025SenateCCR adopted, GCCA
5/22/2025SenateEnacting clause restored
5/21/2025SenateTitle restored
5/21/2025SenateCCR read, GCCA
5/21/2025SenateConference granted, naming GCCA
5/19/2025HouseSCs named GCCA
5/15/2025SenateHAs rejected, conference requested
5/15/2025SenateCoauthored by Representative Rosecrants
5/5/2025SenateCoauthored by Representative Pittman
5/5/2025SenateHAs read
5/1/2025SenateEngrossed, signed, to Senate
5/1/2025HouseReferred for engrossment
4/30/2025HouseThird Reading, Measure passed: Ayes: 54 Nays: 34
4/30/2025HouseCoauthored by Representative(s) Deck
4/30/2025House
Bill Text
Enrolled (final version)
5/22/2025
Scheduled House CCR 1(A)
5/21/2025
Senate Conference Committee Report
5/21/2025
Amended And Engrossed
5/1/2025
Floor (House)
4/21/2025
House Committee Report
4/17/2025
House Committee Report
4/10/2025
Engrossed
3/26/2025
Floor (Senate)
3/6/2025
Senate Committee Report 2
3/5/2025
Senate Committee Report 1
2/10/2025
Introduced
12/18/2024
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