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OK SB1838

Bill

Status

Introduced

2/2/2026

Primary Sponsor

Shane Jett

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Defines "specie" as gold or silver bullion in the form of coins, bars, or rounds stamped with weight and purity, and recognizes U.S. government-issued gold and silver coins as legal tender in Oklahoma for paying public debts

  • Prohibits any state tax liability from arising on the purchase, sale, or exchange of specie, and excludes specie from personal property taxation or regulatory assessment

  • Allows silver specie (bars and rounds) to be used for private debt payments by agreement, while specifying no person can be compelled to tender or accept specie without contractual consent

  • Requires the State Treasurer to develop a plan for storing a minimum of 10% of state fund balances in gold and silver legal tender and for allowing taxpayers to pay ad valorem taxes in gold and silver

  • Authorizes an Oklahoma income tax deduction for capital gains derived from the sale or exchange of specie, effective for tax year 2027 and subsequent years

Legislative Description

Specie; authorizing the payment of certain debts; authorizing deduction for gains derived from the sale of specie. Effective date.

Last Action

Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee

2/3/2026

Committee Referrals

Revenue and Taxation2/3/2026

Full Bill Text

No bill text available