OK HB3916

Nonprofit hospitals that charge commercially insured patients more than 200% of Medicare reimbursement rates for the same or substantially equivalent services would lose their sales tax, income tax, and ad valorem (property) tax exemptions

The Medicare rate threshold applies to rates published by the Centers for Medicare and Medicaid Services for the applicable geographic region

Health centers, community-based health centers, and community mental health centers would also lose their sales tax exemption under the same 200% Medicare rate pricing condition

Amends three sections of Oklahoma tax code: Section 1356 (sales tax exemptions), Section 2359 (income tax exemptions), and Section 2887 (ad valorem/property tax exemptions)

Effective date: November 1, 2026