All Roll Calls
Yes: 179 • No: 1
OklahomaSB 911Oklahoma 2026 Regular SessionSenateWALLET
Employment Security Act of 1980; modifying conditional factors. Effective date.
Sponsored By: Bill Coleman (Republican)
Signed by Governor
Senate Committee
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 1 benefits, 0 costs, 2 mixed.
Higher unemployment surcharge trigger for employers
Beginning November 1, 2025, Oklahoma must collect an employer surcharge when its quarterly forecast shows the unemployment fund falling below $50 million. The old trigger was $25 million. Charges are divided among employers based on their prior-quarter tax bills, with a 33⅓% cap per taxable year. During a declared emergency that directly harms the fund, the Commission may use federal relief, borrowing, or reduced surcharges. It may also let the balance fall below $50 million, but never below $10 million. This flexibility applies to emergencies declared by the Governor, Oklahoma Legislature, U.S. President, or Congress. If the emergency does not directly harm the fund, the Commission must collect enough surcharge to maintain $50 million.
Lower taxable wage bases for employers
The law lowers the share of Oklahoma’s average annual wage used to set employers’ unemployment taxable wage base. The fund condition for the calendar year determines which percentage applies. Under condition “a,” the share falls from 42.5% to 41.25%; under “b,” it falls from 45% to 42.5%. Under “c,” it falls from 47.5% to 43.75%; under “d,” it falls from 50% to 45%. The 40% share stays unchanged when the fund balance exceeds the threshold for starting conditional contribution rates.
New unemployment tax rates for employers
The law revises the employer unemployment tax schedule for calendar quarters after July 1, 2010. Rates combine a base table, using the state experience factor and employer benefit wage ratio, with a conditional addition of 0.1%–0.6%. For benefit wage ratios above 0.1%, the applicable A–D table row and taxable wage ratio replace former fixed increases or multipliers. If the benefit wage ratio exceeds the base table’s final column, the contribution rate is capped at 5.5%. Under condition “b,” additions are 0.1% for a zero benefit wage ratio and 0.2% for ratios above zero through 0.1%. Under “c,” those additions are 0.1% and 0.3%; under “d,” the addition for a zero ratio is 0.2%. Conditions use the July 1 fund balance compared with net benefits from the latest 20 completed quarters, divided by five. Condition “a” applies at 3 to less than 3.5 times that measure; “b” applies at 2.5 to less than 3 times. Condition “c” applies at 2 to less than 2.5 times; “d” applies below 2 times.
Sponsors & Cosponsors
Sponsor
Bill Coleman
Republican • Senate
Cosponsors
Archer
Affiliation unavailable
Bashore
Affiliation unavailable
Avery Frix
Republican • Senate
Grego
Affiliation unavailable
John Haste
Republican • Senate
Miller
Affiliation unavailable
Casey Murdock
Republican • Senate
Pfeiffer
Affiliation unavailable
Rosecrants
Affiliation unavailable
Tedford
Affiliation unavailable
Townley
Affiliation unavailable
Roll Call Votes
House vote • 5/6/2025
THIRD READING
Yes: 91 • No: 0
House vote • 4/15/2025
DO PASS
Yes: 27 • No: 1
House vote • 4/7/2025
DO PASS
Yes: 6 • No: 0
Senate vote • 3/24/2025
THIRD READING
Yes: 46 • No: 0
Senate vote • 2/25/2025
THE OKLAHOMA
Yes: 9 • No: 0
Actions Timeline
Approved by Governor 05/10/2025
5/13/2025SenateSent to Governor
5/7/2025SenateSigned, returned to Senate
5/7/2025HouseEnrolled, to House
5/7/2025SenateReferred for enrollment
5/6/2025SenateSigned, returned to Senate
5/6/2025HouseThird Reading, Measure passed: Ayes: 91 Nays: 0
5/6/2025HouseCoauthored by Representative(s) Rosecrants, Archer
5/6/2025HouseGeneral Order
5/6/2025HouseCoauthored by Representative(s) Grego, Bashore, Pfeiffer, Miller
4/16/2025HouseCR; Do Pass Appropriations and Budget Committee
4/16/2025HouseRecommendation to the full committee; Do Pass Appropriations and Budget Select Agencies Subcommittee
4/9/2025HouseReferred to Appropriations and Budget Select Agencies Subcommittee
4/2/2025HouseSecond Reading referred to Appropriations and Budget
4/1/2025HouseFirst Reading
3/25/2025HouseEngrossed to House
3/25/2025SenateReferred for engrossment
3/24/2025SenateMeasure passed: Ayes: 46 Nays: 0
3/24/2025SenateGeneral Order, Considered
3/24/2025SenateCoauthored by Senator Murdock
3/11/2025SenateCoauthored by Senator Haste
3/3/2025SenateCoauthored by Representative Townley
2/27/2025SenateCoauthored by Senator Frix
2/27/2025SenatePlaced on General Order
2/27/2025SenateReported Do Pass Economic Development, Workforce and Tourism committee; CR filed
2/25/2025Senate
Bill Text
Enrolled (final version)
5/7/2025
Floor (House)
4/17/2025
House Committee Report
4/16/2025
House Committee Report
4/9/2025
Engrossed
3/25/2025
Floor (Senate)
2/26/2025
Senate Committee Report
2/25/2025
Introduced
1/16/2025
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