OK HB2184

Creates the Oklahoma Research and Education Protection Act requiring state higher education institutions to disclose all gifts and contracts of any value from foreign sources located in "foreign adversary" countries to the Oklahoma State Regents for Higher Education

Requires retroactive disclosure by September 1, 2025 for gifts and contracts received since December 31, 2020, with biannual reporting (January 1 and July 1) for future transactions

Mandates disclosure of detailed information including date, amount, purpose, beneficiaries, conditions, and a copy of contracts, with the State Regents maintaining a public website for access to this information

Authorizes the State Regents to audit institutions' use of disclosed gifts and contract proceeds, and empowers the Attorney General to bring civil actions against non-compliant institutions at the request of legislators, the Governor, State Regents members, or Oklahoma taxpayers

Institutions found to have knowingly or willingly failed to comply must pay the Attorney General's litigation, investigation, and enforcement costs, with an effective date of July 1, 2025