OK HB3174

Creates the Community Quality of Life Enhancement Revolving Fund in the State Treasury, administered by the Oklahoma Department of Commerce, to provide grants to local communities on a per capita allocation basis

Directs $60 million annually from state sales tax revenue to the fund, apportioned before other existing allocations to the General Revenue Fund

Eligible expenditures include infrastructure improvements, parks and recreational facilities, public transportation, cultural and community centers, public art and beautification, and environmental conservation projects

Local communities must establish a board to apply to the Oklahoma Department of Commerce for funding

Effective date of July 1, 2026, with an emergency clause for immediate effect upon passage