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OK SB1211
Bill
Status
2/2/2026
Primary Sponsor
Kendal Sacchieri
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AI Summary
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Amends Oklahoma's ad valorem tax exemption for manufacturing facilities by adding a new disqualification criterion effective January 1, 2027
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Entities employing H-1B nonimmigrant visa workers (as defined in 8 U.S.C. Section 1182(n)(4)(C)) will no longer qualify as manufacturing concerns eligible for the 5-year property tax exemption
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Affected entities would lose eligibility for exemptions on new, expanded, or acquired manufacturing facilities including land, buildings, structures, machinery, and equipment
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Updates statutory language throughout the existing law, changing references from "North American Industry Classification System (NAICS)" to simply "NAICS" and correcting terminology like "base-line" to "baseline"
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Effective date is November 1, 2026, with the H-1B employment restriction taking effect January 1, 2027
Legislative Description
Ad valorem tax; prohibiting entities with certain employees from receiving exemption for manufacturing facilities. Effective date.
Last Action
Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee
2/3/2026