Finance

Fees; authorizing rental fee on heavy equipment rentals; exempting fee from sales tax; stating purpose of fee. Effective date.

Economic development; investment rebate program; Commerce Manufacturing Activity Development Fund; expenditures.

Revenue and taxation; creating investment rebate program; application; Department of Commerce; claims and payments; creating the Water Infrastructure for Economic Development Fund; emergency.

Sales tax; agriculture exemption; modifying definition; defining terms; effective date.

Revenue and taxation; income tax credit; childcare; employer; qualified childcare worker; effective date.

County assessors; permanent records and records maintenance; prescribing duty of submission of certain data to the State Data Center; effective date.

Income tax; modifying definition; clarifying time period for claiming an income tax credit for a qualified employee in the aerospace sector. Effective date.

Rebate payments; creating the Oklahoma Five Major Sports Leagues Rebate Program Act; providing rebate payments for certain establishments; prescribing requirements for qualification of payments; providing transfer of certain monies to the Oklahoma Quick Action Closing Fund; prescribing procedures; effective date.

Sales tax code; state grocery tax exemption; modifying definitions; local sales and use taxes; differential tax dates. Effective date.

Professions and occupations; licensing tax-exempt schools for cosmetology and barber training within state correctional facilities; effective date.

Oklahoma Capitol Improvement Authority; repealing authorization to issue obligation for public hunting and fishing property. Emergency.

Oklahoma Tax Commission; adding expenditure to be paid from Office of Management and Enterprise Services Joint Computer Enhancement Fund. Effective date. Emergency.

Public finance; requiring all purchases of the Chief Information Officer be subject to certain acts; effective date.

Landlord and tenant; leases; Affordable Housing Tax Credit Program; procedures; effective date.

Revenue and taxation; revocation of sales tax permit with respect to certain places of business based upon cessation of business activity; effective date; emergency.

Public finance; State Treasurer; investments; interest income; effective date; emergency.

Income tax; modifying various procedures for parental choice tax credits; disallowing credit to be used for certain tax offsets; exempting credit from taxable income. Emergency.

Income tax; authorizing an income tax credit for employers that provide employee paid leave for volunteering for poll work. Effective date.

Oklahoma Local Development and Enterprise Zone Incentive Leverage Act; prescribing reporting requirements and availability of reports. Effective date.

Motor vehicles; removing directive requiring certain monthly collection; effective date.

Public finance; annual reports; terminology; effective date; emergency.

Revenue and taxation; affordable housing tax credits; reallocation; effective date.

Quality Jobs Program; modifying certain wage requirements. Effective date.

Revenue and taxation; ad valorem tax; delinquency; tax sales; exemption; fair cash value; effective date; emergency.

Tax procedure; creating the First Time Abatement Program; authorizing waiver of penalty and interest due on tax returns for eligible taxpayers; specifying eligibility; limiting waiver amount. Effective date.

Sales tax; providing exemptions for firearm and gun safety devices; effective date.

Revenue and taxation; income tax; gambling losses; itemization; effective date.

State fiscal affairs; creating the OK Invest Advisory Commission; designating membership; prescribing member qualifications; prohibiting certain interest; authorizing promulgation of rules; creating the OK Invest Fund; providing sources of funds; effective date.

Revenue and taxation; voluntary disclosure; compliance with certain tax laws; waiver of penalty and interest; procedures; appointed or elected official; effective date.

Ad valorem tax; application for military service disability homestead exemption prior to purchase of real property; effective date.

Public finance; enacting the Allied Investments in Oklahoma Act of 2024; conditions for eligibility for tax credits; effective date; emergency.

State government; Energy Discrimination Elimination Act of 2022; divestment; financial companies; procedures; reports; emergency.

Revenue and taxation; Oklahoma Feral Hog Trapping Tax Credit Act; definitions; income tax credit; feral hog trapping equipment; carryover; effective date.

Income tax credit; eliminating limitation on fees paid that are eligible for the credit against privilege tax. Effective date.

Revenue and taxation; payments to persons who filed tax returns in certain years; effective date.

Health insurance; requiring certain high deductible health plans to allow an insured to set aside funds for medical expenses subject to certain limitations. Effective date.

Sales tax; eliminating certain deadline for qualification for veterans sales tax exemption. Emergency.

State Board of Equalization; adding duty. Effective date.

Taxpayer information; requiring the Oklahoma Tax Commission to publish a web-based application for utilization by taxpayers to determine where tax dollars are spent. Effective date.

Motor vehicle license and registration fees; removing cap restricting apportionment amounts. Effective date. Emergency.

Ad valorem tax; exempting commercial property of a nonprofit development organization from property tax. Effective date.

Revenue and taxation; incentive payments; production expenditure amounts; effective date; emergency.

Oklahoma Bullion Depository; creating the Oklahoma Bullion Depository in the Office of the State Treasurer; stating procedures and duties. Effective date.

Income tax credit; providing for tax credit for percentage of court costs paid by residents with certain adjusted gross incomes. Effective date.

Income tax; excluding certain compensation to certain nonresidents. Effective date.

Sales tax; modifying period and eligibility of exemption for certain museums. Effective date.

Income tax credit; providing tax credit for certain air traffic controller instructors. Effective date.

State Treasurer; requiring Treasurer to submit proposal for use of Texas Bullion Depository; requiring legislative approval of agreement. Effective date.

Income tax credit; extending time for claiming tax credit for construction of energy efficient property. Requiring property to be completed in same year as credit is claimed. Effective date.

Income tax; providing income tax credit for purchase of firearm safety device; specifying amount; prohibiting refundability; authorizing carry forward; limiting claims. Effective date.

Sales tax; modifying exemption eligibility requirements for qualified aircraft maintenance or manufacturing facilities. Effective date.

Taxation; modifying rate of certain cigarette and tobacco taxes. Effective date.

Income tax credit; making certain railroad expenditures refundable for certain tax years; adding reporting requirements. Effective date.

Parental choice tax credit; prohibiting use of tax credit to offset liabilities; exempting credit from taxable income. Emergency.

Income tax; exempting employers with fewer than fifty employees from income tax. Effective date.

Income tax; allowing income tax deduction for gains related to sale of gold and silver. Effective date.

Incentives; repealing incentives provided or created pursuant to the Local Development Act. Allowing for continuance until maturity or expiration date for incentives prior to repeal date. Effective date.

Ad valorem tax; providing property tax credit for certain expenses or reduction in fair cash value of property resulting from certain nuisances. Effective date.

Aircraft excise tax; eliminating tax for certain years; modifying sales tax exemption for sales of aircraft. Effective date.

Oklahoma Community Economic Development Pooled Finance Act; requiring minimum amount of proceeds be used for added projects; providing exception; limiting eligibility requirements. Effective date.

Financial institutions; creating the Oklahoma Second Amendment Financial Privacy Act; prohibiting the disclosure of certain information. Effective date.

Income tax credit; increasing volunteer firefighter tax credit for certain tax years. Effective date.

Oklahoma Tax Commission; licenses and permits; authorizing the written protest of certain license and permit refusal within certain period. Effective date.

Oklahoma Tax Commission; licenses and permits; authorizing the written protest of certain license and permit refusal within certain period. Effective date.

Incentive payments; Oklahoma Quality Jobs Program Act; modifying payment period for certain industry; prohibiting the inclusion of additional award with certain contract extension. Effective date.

Electric vehicles; creating the Oklahoma Electric Vehicle Charging Act. Effective date.

Oklahoma Lottery; modifying certain requirements of the Oklahoma Lottery Commission; modifying requirements to claim prize. Effective date.

Revenue and taxation; Filmed in Oklahoma Act of 2021; modifying incentive related to certain post production activity; logo; effective date; emergency.

Revenue and taxation; ad valorem taxation; additional homestead exemption; effective date.

Revenue and taxation; Dixon Act; garnishments; professional licenses; effective date.

Revenue and taxation; Caring for Caregivers Act; terms; tax credit; maximum allowable credit; annual credit caps; Oklahoma Tax Commission; rules; codification; effective date.

Students; creating the Oklahoma Parental Choice Tax Credit Act; creating income tax credit for certain taxpayers; emergency.

Revenue and taxation; sales tax; exemptions; disabled veterans; surviving spouses; disability determination; effective date; emergency.

Income tax; providing credit for providing certain child care services. Effective date.

Revenue and taxation; bonus depreciation; application; procedure for claiming; amended tax return; prohibiting Tax Commission from assessing penalties or interest under certain conditions. Effective date.

Cigarette and tobacco products; enforcement of tobacco tax laws; industry advisory committee; purchase of tobacco products; seizure of untaxed tobacco products; procedures. Effective date. Emergency.

Income tax refund; providing refund donation checkoff for Recovering Oklahomans After Disaster; creating revolving fund. Effective date.

Cigarette and tobacco products; enforcement of tobacco tax laws; industry advisory committee; purchase of tobacco products; seizure of untaxed tobacco products; procedures. Effective date. Emergency.

Commissioners of the Land Office; requiring appointment of Secretary to be subject to the advice and consent of a joint committee. Effective date. Emergency.

Income tax; credits; North American Industry Classification System; formula. Effective date.

Postsecondary education; creating the Captain Steven L. Farley Goldstar Families Act; providing eligibility for certain tuition waivers. Effective date. Emergency.

Filmed in Oklahoma Act of 2021; modifying certain rate of reimbursement; modifying requirements for promotional materials. Emergency.

Sales tax; providing exemption for certain nonprofits. Effective date.

Revenue and taxation; ad valorem taxation; exempt property; parsonages; fair cash value; effective date.

Oklahoma Capital Investment Board; dissolving Board; transferring management of certain investments and agreements. Effective date.

Revenue and taxation; ad valorem tax; sale process; sheriffs; notice; publication; sale expenses; void sales; purchasers; effective date.

Revenue and taxation; ad valorem taxation; additional homestead exemption; effective date.

Ad Valorem Reimbursement Fund; requiring Tax Commission to provide certain reports. Emergency.

Revenue and taxation; DRIVE Act; tax rate; reporting; effective date.

Revenue and taxation; motor fuels; remittance; effective date.

State sales tax incentive; expanding definition of quality events to include local entities and certain scenic drives. Effective date.

Sales tax; providing exemption for certain custom order manufacturers. Effective date.

Motor vehicles; exempting approved foreign export vehicles from excise tax when titled; providing fee for certain title; providing inspection exception. Effective date. Emergency.

Income tax credit; modifying required calculation by Tax Commission. Effective date. Emergency.

Sales tax exemption; extending date for rolling stock exemption. Effective date.

Higher education; allowing the Board of Regents of Oklahoma Colleges to issue certain obligations.

Revenue and taxation; income tax credit; qualified clean burning fuels; effective date; emergency.

Revenue and taxation; state and local taxes; procedures; administration; Oklahoma Tax Commission; effective date; emergency.

Development incentives as it relates to the Local Development Act; modifying certain reporting requirements. Effective date.

Oklahoma Tax Commission; authorization to pay certain membership fees and organizational dues of employees. Effective date.

Oklahoma Tax Commission; authorization to pay certain membership fees and organizational dues of employees. Effective date.

Public finance; performance based efficiency contracts; public entity; initial payments; requiring certain savings amount; emergency.

Public finance; authorized investments; local governments; written investment policies; effective date.

Excise tax; modifying definition of inheritance for the purposes of excise tax exception on transfer; effective date.

Oklahoma Emission Reduction Technology Rebate Program; modifying rebate limit. Effective date. Emergency.

Liens; motor vehicles; notice of sale; fees for title application; notice; storage charge; effective date.

Revenue and taxation; income tax; Oklahoma taxable income; apportionment factors; elections; definitions; effective date.

Income tax; modifying certain definition pertaining to the deduction for qualified equity investment; records; report; filing fee. Effective date.

Lotteries; modifying requirements for certain tickets; modifying persons authorized to conduct raffles for qualified organization. Effective date.

Small business incubators; requiring period of tenant occupancy to receive tax exemption; requiring certain information. Effective date.

Sales tax exemption; medical marijuana grow. Effective date.

Revenue and taxation; income tax credit; qualified employer child care expense; definitions; carryover; fiscal year cap; child care workers; income tax credit; refundability; sunset; effective date.

Public Finance; creating the Oklahoma Legacy Fund Task Force. Emergency.

Public Finance; creating the Oklahoma Legacy Fund Task Force. Emergency.

State licenses; authorizing licensing authority to withhold renewal of license upon notice of non-compliance with income tax laws. Effective date.

Oklahoma Tax Commission; authorizing applicant to file protest and request certain hearing within certain period; requiring notice of hearing. Effective date.

Feminine hygiene products; adding definitions; creating the Feminine Hygiene Program; creating the Feminine Hygiene Program Revolving Fund; stating purpose of program. Effective date.

Revenue and taxation; income tax rates; revenue determinations; State Board of Equalization; comparisons; rate reductions; standard deductions; effective date.

Revenue and taxation; alcohol excise tax; spirits; effective date.

Revenue and taxation; sales tax exemptions; broadband equipment; modifying provisions of exemption; modifying reference; emergency.

Revenue and taxation; Oklahoma Tourism Development Act; cumulative inducement cap; effective date; emergency.

Revenue and taxation; affordable housing; tax credit; effective date.

Revenue and taxation; income tax; taxable income; business entities; sales factor; effective date.

Revenue and taxation; sales tax; sales for resale; procedures.

Revenue and taxation; expanding definition; defining terms; effective date.

Revenue and taxation; income tax adjustments; retirement benefits; effective date.

Heavy equipment rentals; recovery fee; exemptions; requiring report to Tax Commission; effective date; emergency.

Revenue and taxation; manufacturing sales tax exemption; expanding definition; custom-order manufacturing; effective date.

Revenue and taxation; expanding definition; defining terms; effective date.

Revenue and taxation; franchise tax; effective date.

Sales tax exemption; providing exception to limit for disabled veterans exemption. Effective date.

Sales tax exemption; providing exception to limit for disabled veterans exemption. Effective date.

Sales tax credit; modifying certain annual limit to the Oklahoma Tourism Development Act. Effective date.

Legal tender; requiring acceptance of cash as legal tender; penalties and enforcement; exempting certain transactions; effective date.

Revenue and taxation; income tax; rates; brackets; effective date.

Revenue and taxation; sales tax; definitions; occasional sales; effective date; emergency.

Revenue and taxation; medical research activities; income tax credit; vision services; effective date.

Revenue and taxation; medical research activities; income tax credit; vision services; effective date.

Revenue and taxation; sales tax; exemption; nonprofit entities; revenues; effective date; emergency.

Revenue and taxation; Oklahoma Quality Events Incentive Act; modifying definition; effective date; emergency.

Public finance; shares; governmental entities; fiduciaries; proxy voting; reports; effective date; emergency.

Revenue and taxation; sales tax; rolling stock; effective date.

Revenue and taxation; creating the County Road and Bridge Funding Incentive Act of 2023; income tax credit; county population; training; effective date.

Revenue and taxation; Oklahoma taxable income and adjusted gross income; deduction; sale proceeds; real estate transactions; limitations; effective date.

Revenue and taxation; vehicle excise tax; value definition; effective date.

Revenue and taxation; Oklahoma taxable income and adjusted gross income; deduction; sale proceeds; real estate transactions; limitations; effective date.

Documentary tax stamp; providing disclosure requirements. Effective date.

Sales tax; providing exemption for certain nonprofits that train rescue dogs and first responders. requiring certain training sufficiency. Effective date.

Documentary tax stamp; providing disclosure requirements. Effective date.

Documentary tax stamp; increasing certain penalty. Effective date.

Sales tax; providing exemption for certain goods and services purchased for construction of nonprofit facility. Effective date.

Documentary tax stamp; increasing certain penalty. Effective date.

Ad valorem tax; deleting authorization to grant extension. Effective date.

Income tax credit; providing credit for investments in qualified clean-burning motor vehicle fuel property; requiring registration of vehicle in this state to qualify for credit. Effective date.

Sales tax exemption; deleting manufacturer exemption for certain construction materials. Effective date.

Revenue and taxation; income tax credit; meat processing; definitions; credit amount; refundability; carryover; effective date.

Income tax credit; modifying credit for clean-burning motor vehicle fuel property for certain tax years. Effective date.

Oklahoma Bullion Depository; establishing depository in the office of the State Treasurer; providing procedures. Effective date.

Income tax; exempting gambling losses from limitation on itemized deductions. Effective date.

Sales tax; providing exemption on occasional sales. Effective date.

Income tax credit; limiting certain credit for investment in depreciable property to certain years. Effective date.

Interstate compacts; creating the Interstate Compact Prohibiting Company-Specific Subsidies Act; providing procedures, duties, and obligations. Emergency.

Interstate compacts; creating the Interstate Compact Prohibiting Company-Specific Subsidies Act; providing procedures, duties, and obligations. Emergency.

Health insurance; requiring certain high deductible health plans to allow an insured to set aside funds for medical expenses subject to certain limitations. Effective date.

Income tax; providing income tax exemption for beneficiary payments from certain military plans. Effective date.

Income tax; modifying reporting requirement on exemption for certain transfer of technology. Effective date.

Sales and use tax; modifying exemption for purchase of motor vehicle. Effective date. Emergency.

Income tax credit; providing credit for certain purchases of naloxone. Effective date.

Sales tax; providing exemption for certain air and space museums. Effective date.

Financial institutions; creating the Oklahoma Second Amendment Financial Privacy Act; prohibiting the disclosure of certain information. Effective date.

Central purchasing; prohibiting purchasing and contracting with certain businesses and countries. Effective date.

Income tax; providing deduction for certain expenses of licensed medical marijuana business. Effective date.

Ad valorem; creating School District Ad Valorem Protest Assistance Revolving Fund; authorizing loans and one-time funds for school districts, Effective date.

Income tax; providing deduction for certain expenses of licensed medical marijuana business. Effective date.

Sales tax; providing exemption for certain nonprofit hospitals. Effective date.

Public finance; creating the Oklahoma Prosperity Act Program; providing procedures. Effective date.

Income tax; providing deduction for certain wages paid during the use of certain family medical leave. Effective date.

Income tax credit; providing credit for entities providing free classroom space for pre-K programs; providing for carry over; setting amount. Effective date.

Income tax credit; employer tax credit for purchase of employee disability insurance; providing amount of credit; prohibiting reduction of income tax to less than zero. Effective date.

Internal Revenue Service; requiring agents and employees of Service to be licensed from Oklahoma Tax Commission. Effective date.

Income tax credit; providing credit for entities providing free classroom space for pre-K programs; providing for carry over; setting amount. Effective date.

Income tax; providing credit toward home purchase expenditures for members of the Oklahoma National Guard. Effective date.

Income tax credit; limiting certain credit for investment in depreciable property to certain years. Effective date.

Sales tax; providing exemption on occasional sales. Effective date.

Quality Jobs Program Act; adding net benefit rate limit for hydrogen manufacturing establishments; modifying qualification requirements for hydrogen manufacturing industry. Effective date.

Public finance; creating the Oklahoma Prosperity Act Program; providing procedures. Effective date.

Oklahoma Tax Commission; requiring certain report for certain compliant taxpayer. Effective date.

Income tax; deleting limitation on exemption for retirement benefits received by teachers from the Teachers' Retirement System for designated tax years. Effective date.

Gross production tax; creating the Carbon Sequestration Gross Production Rebate Program; Effective date.

Income tax credit; employer tax credit for purchase of employee disability insurance; providing amount of credit; prohibiting reduction of income tax to less than zero. Effective date.

Oklahoma Tax Commission; requiring certain report for certain compliant taxpayer. Effective date.

Income tax; modifying certain brackets and rates. Effective date.

Income tax; providing credit for certain renters. Effective date.

Income tax; modifying calculation of the Oklahoma earned income tax credit. Effective date.

Income tax; providing exemption for retirement income. Effective date.

Tax Compliance; repealing provision to prohibit renewal of occupational license of noncompliant taxpayer. Effective date.

Tax Compliance; repealing provision to prohibit renewal of occupational license of noncompliant taxpayer. Effective date.

Income tax incentives; limiting certain credit and exemption to certain tax years. Effective date.

Income tax credit; limiting certain credit for investment in depreciable property to certain years. Effective date.

Income tax; modifying certain brackets and rates. Effective date.

Sales tax; providing exemption on occasional sales. Effective date.

Income tax; unborn child exemption; definitions. Effective date.

Revenue and taxation; creating the Oklahoma Emission Reduction Technology Incentive Act; creating the Emission Reduction Technology Rebate Program; creating Fund; effective date; emergency.

Employment Security Act; definitions; extended base period; employing unit; unemployment; claims; effective date.

Revenue and taxation; ad valorem protests; requiring county assessor to provide schedule to taxpayers filing protests; appraiser involvement; effective date.

Revenue and taxation; income tax; full expensing; requiring conformity with Internal Revenue Code; emergency.

Revenue and taxation; creating Rural Jobs Act; tax credit; investment; ownership; reporting; effective date.

Income tax credit; extending credit for qualified clean-burning vehicles; providing credit for hydrogen fuel cells. Effective date.

Uniform tax procedures; income tax; state employees; garnishment. Effective date.

Sales tax; modifying definition; adding products for which tax is collected and remitted by marketplace facilitator. Effective date.

Ad Valorem Tax Code; removing requirement certain farm products be assessed and valued as of certain date. Effective date.

Revenue and taxation; sales tax exemption for nonprofit entities; veteran service organizations; effective date; emergency.

Sales tax; providing exemption for women's veteran's organization. Effective date.

Ad valorem taxation; livestock employed in support of the family; effective date.

Revenue and taxation; taxes on medical marijuana retail sales; modifying apportionment of tax proceeds; effective date; emergency.

Vehicle registration; modifying deadline for registration and temporary license plate removal for certain purchases. Emergency.

Motor vehicles; providing certain payments for motor license agents; effective date; emergency; contingent effect.

Sales tax; modifying basis of gross receipts for motor vehicle; deduct trade-in value. Effective date.

Motor license agents; renewals; fees. Emergency.

Medical marijuana tax; modifying apportionment. Effective date. Emergency.

Motor vehicles; defining terms; requiring registration for certain vehicles; effective date.

Sales tax exemption; providing exemption to widow of a military member who has died in combat. Emergency.

Certificates of title; requiring certain electronic documents be presumed valid. Effective date. Emergency.

Revenue and taxation; state revenue administration; effective date; emergency.

Aircraft excise tax; relates to the report on transfer of legal ownership aircraft; modifying report requirements. Effective date.

Sales and use tax; modifying time period during which qualified purchase may be eligible for refund. Emergency.

Oklahoma Affordable Housing Act; modifying certain credit allocation limit. Effective date.

Motor vehicles; modifying definition; penalizing certain removal or falsification of trailer identification numbers; effective date.

Certificates of title; providing exception for certain industry from inspection requirement. Effective date.

Gross production tax; extending sunset for certain apportionments. Effective date. Emergency.

Revenue and taxation; Ad Valorem Tax Code; defining term; providing assessment ratio of broadband service providers; effective date.

Revenue and taxation; sales tax relief credit; procedures for claiming credit; credit amounts; emergency.

Revenue and taxation; tax credit; parent donations; effective date.

Revenue and taxation; ad valorem; appraiser accreditation education; effective date.

Revenue and taxation; ad valorem protests; effective date.

Oklahoma Constitution; ad valorem; senior fair cash value limit; income threshold; ballot title; filing.

Revenue and taxation; income tax adjustments; military retirement benefits; effective date.

Revenue and taxation; interest rate; effective date.

State employee compensation; Highway Patrol; increase; effective date; emergency.

Revenue and taxation; alcohol excise tax; spirits; effective date.

Sales tax apportionment; modifying apportionment limit for Tourism Promotion Revolving Fund. Effective date.

Constitutional amendment; vote of the people; increasing limit of Constitutional Reserve Fund.

Motor vehicle tax; modifying definition of inheritance for the purposes of excise tax exception on transfer. Effective date.

Sales tax; requiring certain exempt individuals to apply for direct pay permit; prohibiting certain erroneous payment refunds. Effective date.

Revenue and taxation; income tax; tax rates; standard deduction amounts; effective date.

Sales and use tax; modifying hearing requirements for permit revocation to include teleconferencing and videoconferencing. Effective date.

Revenue and taxation; taxable income; itemized deductions; gambling deduction.

Revenue and taxation; sales tax exemption; hearing aids; effective date.

Revenue and taxation; Oklahoma adjusted gross income; itemized deductions; effective date.

Revenue and taxation; income tax adjustments; retirement benefits; effective date.

Local Development Act; requiring certain approval for plan or project. Effective date.

Municipalities and counties; allowing cities and counties to accept cryptocurrency as payment. Emergency.

Income tax credit; creating the Strategic Industrial Development Enhancement Act. Effective date.

Adoption expenses; providing credit for adoption related expenses; eliminating income tax deduction. Effective date.

State Sovereignty; creating the State Sovereignty and Federal Tax Funds Act. Effective date.

Income tax exemption; providing exemption for certain firearms manufacturers. Effective date.

Quality Jobs Program Act; modifying net benefit rate for certain industry. Effective date.

Sales tax exemption; modifying certain definition. Effective date.

Sales tax; providing exemption for certain nonprofit hospitals. Effective date.

Income tax; providing for full deduction of certain investment expenditures. Effective date.

Revenue and taxation; income tax credit; rural physicians; effective date.

Constitutional amendment; providing for vote of the people to clarify language of veterans ad valorem exemptions. Directing for special election.

Vehicle license and registration apportionments; increasing apportionment limit. Effective date. Emergency.

License plates; providing for combined registration period for certain special plate; providing exception for combined registration period. Effective date.

OETA; removing certain tax exempt status. Effective date.

Income tax; modifying standard deduction. Effective date.

Investment of public funds; prohibiting investment in communist governments or companies based in communist country. Effective date.

Sales tax; increasing exemption for purchase of motor vehicle. Effective date.

Income tax; providing credit for childcare expenses and employer provider expenses. Effective date.

Sales tax exemption; providing exemption for purchases donated to nonprofit for fundraiser. Effective date.

Sales tax; modifying basis of gross receipts for motor vehicle; deduct trade-in value. Effective date.

Income tax credit; providing credit for individuals paying rent for residence. Effective date.

Taxation; exempting agricultural producers from certain federal tax. Effective date.

Constitutional amendment; providing for vote of the people to exempt military retirement benefits from income tax.

Oklahoma Housing Finance Agency; prohibiting refusal of application and allocation based on certain location. Effective date.

Income tax; providing credit for certain childcare expenses. Effective date.

Income tax; modifying corporate income tax to exclude certain out of state shipments. Effective date.

Income tax credit; adding certain vehicle manufacturers to tuition reimbursement credit. Effective date.

Quality Jobs; modifying wage thresholds. Effective date.

Tax Commission; voluntary compliance initiative; providing exception to certain prohibition. Effective date.

Income tax; making certain credit refundable for attraction or expansion of supply chain company. Effective date.

Income tax credit; providing credit for donation of security alarms for victims of domestic violence. Effective date.

Sales tax exemption; providing renewal form for agricultural exemption permit; providing felony for fraud. Effective date.

Income tax; modifying payment of estimated tax requirements. Effective date.

Sales tax; providing exemption on charges for federal excise tax on tires. Emergency.

Taxation; exempting sale and exchange of gold and silver from capital gains tax. Effective date.

Sales tax exemption; providing exemption for core charges. Effective date.

Sales tax; expanding exemption to include custom order manufacturing. Effective date.

Sales tax; providing sales tax exemption for sales of clothing to certain nonprofit. Effective date.

Taxation; Local Development Act; project plans; incentives; exemptions; manufacturing ad valorem exemption; modifying definition of manufacturing facilities; removing exceptions for failure to meet certain payroll requirements. Effective date.

Motor license agents; modifying basis for removal of motor license agents; deleting requirement for Tax Commission to remove motor license agent for noncompliance and violation. Effective date.

Income tax credit; credit for aerospace sector; modifying definition. Effective date.

Income tax; providing deduction for certain investments; determining investors eligible for deduction; providing for certain exemption. Effective date.

Income tax; providing deduction for certain investments; determining investors eligible for deduction; providing for certain exemption. Effective date.

Alcoholic beverages; reporting method of excise tax on beer; specifying when excise tax for beer sales are due and who they are to be paid by; effective date; emergency.

Telecommunications; Rural Broadband Expansion Council; allowing legislators to have chair or co-chair position; guidelines for broadband incentive awards; emergency.

Tax administration; authorizing the Tax Commission to implement a tax amnesty program for certain entities. Effective date.

Public finance; Ad Valorem Reimbursement Fund; veterans exemptions; effective date.

Income tax; providing income tax credit for certain employer blood drives. Effective date.

Film production incentives; enacting the Filmed in Oklahoma Act of 2021; rebate incentives. Effective date. Emergency.

Revenue and taxation; sales tax exemption; school support organizations; effective date.

Revenue and taxation; ad valorem tax exemption for livestock employed in support of the family; deleting primary purpose of language; deleting definitions; effective date.

Revenue and taxation; sales tax exemption; nonprofits; construction of affordable housing; disaster repair; effective date.

Revenue and taxation; income tax; Oklahoma taxable income; Oklahoma adjusted gross income; OK Able Accounts; effective date.

Oklahoma Vehicle License and Registration Act; prohibiting the issuance of a citation for delinquent registration during certain time period; effective date.

Local Development Act; requiring report for tax increment financing. Effective date.

Oklahoma Vehicle License and Registration Act; directing the Tax Commission to implement a program for electronic title and lien. Effective date.

Oklahoma Vehicle License and Registration Act; directing the Tax Commission to implement a program for electronic title and lien. Effective date.

Motor Fuel Tax Code; suppliers and bonded importers; extending date of prior remittance percentage basis increase. Effective date.

Revenue and taxation; sales tax; use of taxes collected from certain sales; effective date.

Revenue and taxation; ad valorem taxation; homesteads; disabled veterans; surviving spouses; improvements; effective date.

Revenue and taxation; Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Act of 2021; exemptions to tax; calculation; registration. Effective date. Conditional effect.

Transportation; declaring legislative intent; creating the Oklahoma Road User Charge Program; creating the Road User Charge Task Force; effective date.

Revenue and taxation; additional homestead exemption; income limit; effective date.

Revenue and taxation; additional homestead exemption; income limit; effective date.

Transportation; declaring legislative intent; creating the Oklahoma Road User Charge Program; creating the Road User Charge Task Force; effective date.

Revenue and taxation; sales tax; parent entity; subsidiary; effective date.

Motor vehicles; requiring certain affidavit; modifying fees and directing deposit; effective dates.

Payroll deductions; removing requirement for making payroll deductions for certain insurance premiums; effective date.

Motor vehicles; defining term; providing for the issuance of license plates, decals and registration for certain vehicles; emergency.

Oklahoma Community Economic Development Pooled Finance Act; modifying definitions. Effective date.

Wildlife Diversity tax check-off; extending reauthorization date. Effective date.

Alcoholic beverages; specifying procedure for listing tax on sales receipt; providing exception. Effective date.

Sales tax exemption; requiring veteran registration for exemption. Emergency.

Individual income tax returns; reauthorizing certain donation from tax refund. Effective date.

Public finance; Local Development and Enterprise Zone Incentive Leverage Act; converting fund to special account; eliminating liability limit. Effective date.

Alcoholic beverages; specifying procedure for listing tax on sales receipt; providing exception. Effective date.

Public finance; Local Development and Enterprise Zone Incentive Leverage Act; converting fund to special account; eliminating liability limit. Effective date.

Income tax refunds; providing refund checkoff donation for certain Y.M.C.A. Youth and Government Program. Effective date.

Ad valorem taxes; modifying payment amount authorized for installment payments. Effective date.

State Auditor and Inspector; deleting certain duties of the Oklahoma Tax Commission; modifying type and frequency of required audit. Effective date.

Revenue and taxation; establishing instruction and training requirements for county equalization and excise board members. Effective date.

Revenue and taxation; establishing instruction and training requirements for county equalization and excise board members. Effective date.

License plate fees; convenience fee; prerequisite for certain registration action; requiring fees for certain plates to be remitted in same registration period; effective date.

Revenue and taxation; ad valorem taxation; public service corporations; broadband; Internet service providers; effective date.

Revenue and taxation; ad valorem tax; definitions; effective date.

Revenue and taxation; Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Act of 2021; definitions; tax levy; reports; registration fees; revolving fund; effective date.

Motor vehicles; perfection of security interest; prohibiting certain title transfers; effective date.

Revenue and tax; limiting the scope of certain claims on property sold to boards of county commissioners; effective date.

Oklahoma Tourism Development Act; transferring powers and duties to the Oklahoma Department of Commerce. Effective date.

Oklahoma Tourism Development Act; transferring powers and duties to the Oklahoma Department of Commerce. Effective date.

Revenue and taxation; sales tax exemption for forestry equipment; effective date.

Revenue and taxation; sales tax exemption for forestry equipment; effective date.

Oklahoma Vessel and Motor Registration Act; exempting kiteboards from title and registration. Effective date.

Oklahoma Vessel and Motor Registration Act; exempting kiteboards from title and registration. Effective date.

State revenue administration; garnishment; unpaid taxes; tax collection; delinquent taxes; tax incentives; effective date.

Income tax; credits; equity investments; Department of Commerce. Effective date. Emergency.

Ad valorem tax exemption; providing waiver of payroll requirement. Emergency.

Sales and use tax; modifying time period of exemption for certain computer and telecommunications equipment purchase. Effective date.

Sales tax exemption; deleting manufacturer exemption for certain construction materials. Effective date.

Sales tax exemption; deleting manufacturer exemption for certain construction materials. Effective date.

Motor vehicle registration; providing exception to certain requirement for handling license plate; authorizing certain temporary plate under certain circumstances. Effective date.

Oklahoma Vehicle License and Registration Act; authorizing single registration period for physically disabled license plate. Effective date.

Revenue and taxation; ad valorem; manufacturing exemption; effective date.

Revenue and taxation; ad valorem taxation; wind power; valuation; effective date.

Revenue and taxation; ad valorem taxation; wind power; valuation; effective date.

Ad valorem tax; providing for depreciation of certain inventory. Effective date.

Public finance; repealing section relating to State Government Technology Applications Review Board. Effective date.

Public finance; repealing section relating to State Government Technology Applications Review Board. Effective date.

Ad valorem tax; providing for depreciation of certain inventory. Effective date.

Oklahoma Vessel and Motor Registration Act; creating a certificate of salvage title. Effective date.

School funding; State Aid; calculation; increasing percentages of allowable general fund carryover; weighted calculations; effective date; conditional effect.

Public finance; modifying qualifications for Governor's appointees to certain board; modifying number of board members appointed by certain entities; effective date.

Income tax credit; providing credit for purchase of safe wheel tethering system. Effective date.

Sales tax exemption; providing exemption for certain sales of sod. Effective date.

Sales tax exemption; providing exemption for certain sales of sod. Effective date.

State audits; allowing for state agencies to choose public audit. Effective date.

Revenue and taxation; creating exemption from motor vehicle excise tax and sales tax for veterans; effective date.

Revenue and taxation; net operating loss deductions; excess business losses; effective date.

Film expenditure rebates; modifying certain provisions of Oklahoma Film Enhancement Rebate Program. Effective date.

Revenue and taxation; credits for landlords; Oklahoma Tax Commission; effective date.

Oklahoma Tax Commission; authorizing Commission to contract with agencies for the collection of funds. Effective date.

Tax administration; adding mixed beverage receipts tax to those for which individuals may be liable. Effective date.

Tax administration; adding mixed beverage receipts tax to those for which individuals may be liable. Effective date.

Tax procedure; modifying time frame for remittance from debt collection agencies. Effective date.

Tax procedure; modifying time frame for remittance from debt collection agencies. Effective date.

Revenue and taxation; providing for deduction from taxable income computed; corporate income tax revenue; effective date.

Revenue and taxation; vehicle charging stations; per-location tax credit; maximum credits; effective date.

Revenue and taxation; vehicle charging stations; per-location tax credit; maximum credits; effective date.

Revenue and taxation; providing for deduction from taxable income computed; corporate income tax revenue; effective date.

Revenue and taxation; Tax Exemption Fraud Prevention Act of 2021; Sale for Resale permits; authorizing Tax Commission to administer permits; online system; codification; effective date.

Sales and use tax; removing exemption for certain vehicles. Effective date. Emergency.

Sales and use tax; authorizing vendor deduction of sales and use tax due for certain expenses. Effective date.

Income tax adjustments; exempting military retirement benefits from tax. Effective date.

Sales and use tax; authorizing deduction of sales tax due for compliance expense. Effective date.

Sales tax; providing exemption for certain sales to certain disaster assistance nonprofits. Effective date. Emergency.

Sales and use tax; authorizing deduction of sales tax due for compliance expense. Effective date.

Sales tax; expanding exemption to include custom order manufacturing. Effective date.

Sales tax; providing exemption for certain sales to certain disaster assistance nonprofits. Effective date. Emergency.

Tax Commission; authorizing the employment of criminal investigators. Effective date.

Tax Commission; authorizing the employment of criminal investigators. Effective date.

Incentive Evaluation Act; modifying terms of certain commissioners; modifying frequency and scope of reports. Effective date. Emergency.

Income tax; adding municipal governments to qualified entities for purposes of collecting debts from income tax returns. Emergency.

Oklahoma Vehicle License and Registration Act; authorizing optional biennial car registration of certain types of vehicles. Effective date.

Income tax adjustments; exempting military retirement benefits from income tax. Effective date.

Governmental entities; requiring payment in lieu of ad valorem tax for certain entities that purchase property. Effective date.

Oklahoma Tax Commission; excepting the sharing of certain information provided to certain agency and commission. Effective date.

Governmental entities; requiring payment in lieu of ad valorem tax for certain entities that purchase property. Effective date.

Income tax; making the earned income tax credit refundable. Effective date.

Motor fuel tax; repealing ethanol fuel retailer tax credit. Effective date.

Sales tax; providing exemption on purchase of certain hearing aids. Effective date.

Taxation; creating the Leave China Act; providing certain exemptions for relocation. Effective date.

Gross production tax; modifying rate for oil and gas. Effective date.

Public finance; reducing tax credits and incentives by certain amount. Effective date.

Taxation; eliminating the corporate income tax and franchise tax. Effective date.

Income tax; modifying definitions related to credits for aerospace sector. Effective date.

Earned income tax credit; providing for refund of excess credit at specified amounts during certain time periods. Effective date.

Sales tax exemption; providing exemption for sales to organization of women veterans. Effective date.

Income tax refund donations; creating tax refund checkoff; creating revolving fund; establishing procedures. Effective date.

Income tax; modifying definitions related to credits for aerospace sector. Effective date.

Volunteer firefighters; offering income tax for certain hours of service; providing limit. Effective date.

Income tax credit; creating the Tobacco Settlement Taxpayer Relief Fund; providing credit. Effective date.

Oklahoma Quality Events Incentive Act; extending sunset; requiring economic impact study. Emergency.

Income tax; creating tax credit for contributions to charitable business start-up entities; setting amount; limiting total credits. Effective date.

Income tax; eliminating deduction for certain capital gains. Effective date.

Income tax; providing credit for the purchase of certain E-bike. Effective date.

Income tax; eliminating deduction for certain capital gains. Effective date.

Income tax credit; providing credit for certain pro bono adoption services. Effective date.

Income tax credit; creating the Tobacco Settlement Taxpayer Relief Fund; providing credit. Effective date.

County governments; authorizing severance tax on certain aggregates. Effective date.

Income tax; creating tax credit for contributions to charitable business start-up entities; setting amount; limiting total credits. Effective date.

Income tax; providing credit for the purchase of certain E-bike. Effective date.

Income tax; modifying term of credit for aerospace engineers tuition reimbursement. Effective date.

Income tax credit; providing credit for certain pro bono adoption services. Effective date.

Motor vehicles; registration; online renewal; requiring certain fees be deposited in General Revenue Fund; effective date.

Motor vehicles; motor license agents; removal; free speech; effective date.

Revenue and taxation; ad valorem exemptions for certain qualifying manufacturing concerns. Emergency.

Oklahoma Local Development and Enterprise Zone Incentive Leverage Act; eliminating certain prohibition. Effective date. Emergency.

Income tax; modifying provisions related to credit for software and cybersecurity employees; eliminating certain requirement. Effective date. Emergency.

Income tax compliance; repealing provision relating to nonrenewal of license for noncompliant taxpayer. Effective date.

Sales tax; providing exemption for sales to organization of women veterans. Effective date.

Income tax; creating tax deduction for certain equity investment in qualified business; setting limit on deduction; requiring determination. Effective date.

Income tax; modifying and adding definitions related to tax credit for aerospace industry. Effective date.

Tax administration; adding unpaid mixed beverage gross receipts taxes to those for which certain individuals may be personally liable. Effective date.

Sales tax; exempting certain sales to organization involved in specified philanthropic program. Effective date.

Income tax; establishing deduction for contributions to Achieving A Better Life Experience accounts; setting maximum. Effective date.

Public finance; Incentive Evaluation Commission; defining terms; evaluation; effective date.

Motor vehicles; personalized and special license plates; private vendors; embossed license plates; effective date.

Revenue and taxation; sales tax exemptions; nonprofit museum.

Motor vehicles; registration schedule; effective date.

State revenue administration; state taxes; motor vehicles; Self-Insurance Guaranty Fund; effective date; emergency.

Revenue and taxation; valuation of property; determination of values with respect to wind power assets; power purchase agreements; effective date.

Revenue and taxation; Ad Valorem Tax Code; definitions; cost approach; valuation of personal property; effective date.

Public finance; creating the Public Employees Charitable Campaign Act; support; duties; effective date; emergency.

Revenue and taxation; income tax credit; adoption expenses; income tax deduction; effective date.

Sales and use tax; exempting trade-in value from purchase price of vehicle for calculation of tax due. Effective date.

Income tax; modifying definitions related to credits for aerospace sector. Effective date.

Ad valorem tax; construing terms to exclude specified company types. Effective date.

Oklahoma Community Economic Development Pooled Finance Act; repayment of withholding tax; establishing rules for reporting data. Effective date.

Motor license agents; making requirement to establish additional agencies in certain locations permissive. Effective date.

Bonds; providing for permissive publication on local government websites relating to bond indebtedness. Effective date.

Incentive Evaluation Commission; modifying terms of Commissioners; modifying evaluation procedures. Effective date. Emergency.

State government; modifying duties and responsibilities of the Division of Central Accounting. Effective date.

Sales tax; eliminating exemption for certain property to be used in new or expanding manufacturing facility. Effective date.

Sales and use tax; repealing exemption for qualified purchases pursuant to Oklahoma Research and Development Incentives Act. Effective date.

Public finance; ensuring state agencies are charged no more than actual cost of certain services provided; authorizing settlement of disputes; effective date.

Alcoholic beverages; excise tax; remittance; license holders; effective date; emergency.

Revenue and taxation; income tax credit; qualifying doctors; rural areas; effective date.

Revenue and taxation; income tax credit; qualifying software or cybersecurity employees; effective date; emergency.

Revenue and taxation; additional homestead exemption; qualifying income limit; effective date.

Revenue and taxation; sales tax exemptions; nonprofit; disaster relief; single-family residences; effective date; emergency.

Revenue and taxation; sales tax exemptions; hearing aids; effective date.

Public buildings and public works; at-risk construction management; payment bonds; right of action; effective date.

Flood control structures; authorizing Capitol Improvement Authority to issue certain obligations; prescribing procedures related to sale of obligations; investment of bond proceeds; emergency.

Motor license agents; eliminating authority for certain fee related to specified online transaction. Effective date.

Sales tax; increasing dollar limit on exempt purchases by certain surviving spouse of disabled veteran. Effective date.

Tobacco products; modifying definitions; defining terms. Effective date.

Motor vehicles; High-mobility Multipurpose Wheeled Vehicles; registration; use on highways; effective date.

Sales tax; eliminating sales tax exemption for property used in certain manufacturing facilities. Effective date.

Income tax; modifying treatment of income or losses from gambling for purposes of determining taxable income. Effective date.

Sales tax; exempting specified food and food ingredients from a portion of the state sales tax levy. Effective date.

Sales and use tax; modifying basis for which tax is applied to motor vehicle sale. Effective date.

Oklahoma Vehicle License and Registration Act; providing for single registration period, fee and plate under certain circumstances. Effective date.

Apportionment; modifying tax apportionment to provide funding for cost of living adjustments. Effective date. Emergency.

Sales tax; exempting sales of specified food and food ingredients; limiting applicability; defining term. Effective date.

Commissioners of the Land Office; modifying cap on percentage of assets invested in real property. Effective date. Emergency.

Sales tax; limiting time period for use of certain sales tax exemptions related to aircraft maintenance and manufacturing facilities. Effective date.

Department of Environmental Quality; authorizing bond for construction of parking garage. Effective date. Emergency.

Ad valorem taxes; requiring certain notice by taxpayer for specified improvements to property. Effective date.

Sales tax; providing exemption for sales of certain storm shelters. Effective date.

Apportionment; modifying apportionment of taxes; creating revolving fund for certain cost of living adjustment. Effective date. Emergency.

Ad valorem tax; modifying procedures and requirements related to annual listing of property. Effective date.

Tax administration; eliminating certain statute of limitations for sales and use tax claims for refund. Effective date.

Income tax; modifying computation and refund provisions related to the earned income tax credit. Effective date.

Income tax; creating tax credit for donations to Oklahoma School Security Revolving Fund; setting limit on amount of credit. Effective date.

Tax administration; modifying manner in which interest is computed on certain deficient and refunded amounts. Effective date.

Ad valorem taxes; modifying payment amount authorized for installment payments. Effective date.

Income tax; creating tax credit for certain fees paid by corporation on behalf of school security personnel for training. Effective date.

Motor vehicle excise tax; adding to types of vehicles for which excise tax is in lieu of sales tax. Effective date.

Sales and use tax; repealing exemption for qualified purchases pursuant to Oklahoma Research and Development Incentives Act. Effective date.

Sales tax; excluding vehicle sales price from dollar limit on exempt sales for certain disabled veterans. Effective date.

Motor vehicle registration; permitting certain information to be included by registrant. Effective date.

Sales tax; providing exemption for sales to certain museums. Effective date.

Income tax; excluding certain gambling losses from limit on itemized deductions. Effective date.

Oklahoma Community Economic Development Pooled Finance Act; modifying definitions. Effective date.

Income tax; limiting transferability of credits for railroad reconstruction or replacement expenditures; providing for refundability. Effective date.

Motor vehicles; information related to hearing status; registration; requiring the sharing of information relating to hearing or autistic status with law enforcement; effective date.

Revenue and taxation; Uniform Tax Procedure Code; liens; intangible personal property; notice; lien enforcement; effective date; emergency.

Motor vehicles; Historic Greenwood District License Plate; income tax checkoff; effective date.

Motor vehicles; High-mobility Multipurpose Wheeled Vehicles; registration; use on highways; effective date.