Senate committee
Revenue and Taxation
Committee members
Bills pending in this committee
HB4340
π 1
Revenue and taxation; sales tax; exemptions; frack water.
April 1, 2026Pending: Senate Revenue and Taxation
HB4304
Revenue and taxation; exemption; trusts.
April 1, 2026Pending: Senate Revenue and Taxation
HB4178
Revenue and taxation; exemptions; public trusts.
April 1, 2026Pending: Senate Revenue and Taxation
HB2967
π 2
Revenue and taxation; motor vehicle excise tax; transfer of vehicle ownership.
April 1, 2026Pending: Senate Revenue and Taxation
HB2952
Revenue and taxation; motor vehicle excise tax; value of vehicle.
April 1, 2026Pending: Senate Revenue and Taxation
HB2730
Revenue and taxation; interest rate computations; state tax liabilities.
April 1, 2026Pending: Senate Revenue and Taxation
HB1242
Revenue and taxation; sales tax; agricultural exemptions; cervidae.
April 1, 2026Pending: Senate Revenue and Taxation
HB2140
Revenue and taxation; Ad Valorem Tax Code; definitions; classifications of property; valuation procedures.
February 26, 2026Pending: Senate Revenue and Taxation
SB2146
Ad valorem tax; homestead exemption; modifying definitions. Effective date.
February 23, 2026Pending: Senate Revenue and Taxation
SB2057
Ad valorem; creating personal property classification; defining term. Effective date
February 16, 2026Pending: Senate Revenue and Taxation
SB2144
Taxation; farm equipment; requiring certain entities to pay tax in lieu of ad valorem. Effective date.
February 5, 2026Pending: Senate Revenue and Taxation
SB2156
Income tax; modifying income tax rates for certain years; eliminating certain duties of Board of Equalization. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB2148
Investment accounts; creating the Oklahoma Dream Accounts Investment Program; Trump Accounts; contributions. Effective date. Emergency.
February 3, 2026Pending: Senate Revenue and Taxation
SB2147
π 1
Ad valorem tax; assigning certain fair cash value for homestead of those displaced by turnpike construction. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB2064
Bitcoin; authorizing persons to receive payment in bitcoin; requiring State Treasurer to create certain request. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB2059
π 1
Income tax; creating Promote Child Thriving Act; providing income tax credit; codification. Effective date. Emergency.
February 3, 2026Pending: Senate Revenue and Taxation
SB2058
Gold and silver; recognizing as legal tender; establishing gold depository; exempting sale or exchange of species from taxable income. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB2055
π 1
Income tax; eliminating income tax for corporations owned by US citizens: eliminating privilege tax for banking institutions owned by US citizens. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB2000
π 1
Ad valorem tax; increasing amount of homestead exemption. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1999
Ad valorem tax; authorizing certain owners of manufactured homes, fixed structures and improvements to apply for homestead exemption. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1997
Ad valorem tax; exempting certain property of business entity from ad valorem tax. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1996
Income tax; creating the Children's Promise Act; providing tax credit for charitable contributions to certain organizations; noncodification; codification. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1995
π 1
Sales tax: exempting certain bakery items from sales tax. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1994
Sales tax; providing sales tax exemption for certain organizations that rescue and shelter animals. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1993
Ad valorem; authorizes counties to decrease millage levy to libraries when in best interest of taxpayers; codification. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1987
π 1
Ad valorem tax; modifying homestead exemption; providing additional homestead exemption. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1986
Income tax; exempting certain income from taxable income. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1885
Ad valorem tax; modifying homestead exemption. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1856
π 1
Income tax; requiring reduction of rate upon certification of excess collections. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1855
π 3
Ad valorem; assessors; changing visual inspection cycle to five years. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1851
Sales tax; providing exemption for public trusts with a municipality beneficiary. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1846
π 1
Excise tax; authorizing counties and municipalities to levy excise tax on marijuana. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1845
π 1
Sales tax; exempting firearms, accessories, and ammunition from sales tax. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1838
Specie; authorizing the payment of certain debts; authorizing deduction for gains derived from the sale of specie. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1828
π 2
Ad valorem tax; providing exception to property included on tax rolls. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1815
Ad valorem tax; authorizing certain owners of manufactured home to apply for homestead exemption. Effective date
February 3, 2026Pending: Senate Revenue and Taxation
SB1804
π 2
Sales tax holiday; holiday exemption for firearms and ammunition. Emergency.
February 3, 2026Pending: Senate Revenue and Taxation
SB1802
Income tax deduction; creating the catastrophe savings account; authorizing income tax deduction for certain deposits. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1576
Sales tax; providing exemption for certain retired law enforcement; providing verification requirements. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1574
π 1
Oklahoma Affordable Housing Act; increasing tax credit allocation limit. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1492
Sales and use tax; eliminating tax on the sale of motor vehicle. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1412
Income tax; requiring the Oklahoma Tax Commission to pay certain refunds by check. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1409
Income tax; authorizing claim for child tax credit in the year certain stillborn birth certificates are issued. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1406
Income tax; creating the Health Care Sharing Ministries Tax Parity Act; providing deduction for certain expenditures. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1404
State fiscal affairs; authorizing withdrawal of funds from the Revenue Stabilization Fund upon federal shutdown; providing for expenditures. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1402
Income tax; creating the Health Care Sharing Ministries Tax Parity Act; providing deduction for certain expenditures. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1401
Insurance premium tax; modifying rate for certain fiscal years; limiting home office credit to certain fiscal years. Effective date. Emergency.
February 3, 2026Pending: Senate Revenue and Taxation
SB1397
State fiscal affairs; requiring entities of state to round price of certain transactions. Effective date. Emergency.
February 3, 2026Pending: Senate Revenue and Taxation
SB1396
Sales tax; providing exemption for certain organizations providing support for first responders. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1394
π 1
Income tax credit; providing credit equal to OHFA down payment and closing cost assistance. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1388
Income tax credit; providing refundable child tax credit; making child care credit refundable. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1385
Income tax; creating the Oklahoma Critical Workforce Retention Act of 2026; providing exemption. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1301
Sales tax; providing exemption for animal shelters. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1279
Income tax; creating the Health Care Sharing Ministries Tax Parity Act; providing deduction for certain expenditures. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1278
π 5
Sales tax; providing sales tax holiday on the purchase of firearms. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1211
Ad valorem tax; prohibiting entities with certain employees from receiving exemption for manufacturing facilities. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
SB1210
Ad valorem taxation; expanding exceptions for listing and assessment requirement. Effective date.
February 3, 2026Pending: Senate Revenue and Taxation
HB1834
Revenue and taxation; creating the Inhofe Disaster Savings Account Act; income tax.
February 2, 2026Pending: Senate Revenue and Taxation
HB2096
Wildlife habitat development; exempting land in program from eminent domain; requiring projects be complete at landowner's expense.
April 14, 2025Pending: Senate Revenue and Taxation
HB2402
Revenue and taxation; Oklahoma Advanced Manufacturing Incentive Act of 2025; time period; eligibility requirements; collaboration.
April 8, 2025Pending: Senate Revenue and Taxation
HB2194
Revenue and taxation; retirement benefits; exemption.
April 1, 2025Pending: Senate Revenue and Taxation
HB1760
Revenue and taxation; Equal Opportunity Education Scholarship Act; tax credit; foundations; cap; contribution; eligibility; rules.
April 1, 2025Pending: Senate Revenue and Taxation
HB1604
Revenue and taxation; vehicle excise tax; transfer vehicle ownership.
April 1, 2025Pending: Senate Revenue and Taxation
HB1561
Public finance; Foreign Adversary Divestment Act of 2025; findings; definitions; investments; pension systems; liability; immunity.
April 1, 2025Pending: Senate Revenue and Taxation
HB1221
Public finance; creating the State Accounts for Federal Expenditures Act (SAFE Act); creating State Accounts; approval; hearings; agency requirements; emergency.
April 1, 2025Pending: Senate Revenue and Taxation
SB1
Taxation; directing State Board of Equalization to make certain certification; reduction of income tax rate upon certain certification. Emergency.
February 26, 2025Pending: Senate Revenue and Taxation
SB98
Income tax; modifying certain rates, exemptions, and deductions for certain tax years. Effective date. Emergency.
February 24, 2025Pending: Senate Revenue and Taxation
SB33
π 1
State Treasurer; authorizing Treasurer to create gold depository; authorizing fee structure. Effective date.
February 20, 2025Pending: Senate Revenue and Taxation
SB45
Taxation; modifying qualifications and amount of claims for property tax relief. Effective date.
February 19, 2025Pending: Senate Revenue and Taxation
SB221
Income tax credit; Oklahoma Rural Jobs Act; providing expanded annual credit limitation for certain applications. Effective date. Emergency.
February 17, 2025Pending: Senate Revenue and Taxation
SB305
Income tax; modifying certain income tax rate for certain tax years; modifying certain withholding requirement for certain tax years. Effective date.
February 13, 2025Pending: Senate Revenue and Taxation
SB294
State fiscal affairs; the Oklahoma Quick Action Closing Fund; excluding certain industry from eligibility to receive funds. Effective date.
February 11, 2025Pending: Senate Revenue and Taxation
SB284
Specie; authorizing the payment of certain public and private debts; restricting the requirement of payment in specie. Effective date.
February 10, 2025Pending: Senate Revenue and Taxation
SB295
Income tax; modifying certain income tax rate for certain tax years. Effective date.
February 6, 2025Pending: Senate Revenue and Taxation
SB293
Income tax; modifying certain income tax rate for certain tax years. Effective date.
February 6, 2025Pending: Senate Revenue and Taxation
SB682
Oklahoma Parental Choice Tax Credit Act; modifying installment payment for certain eligible students. Effective date.
February 5, 2025Pending: Senate Revenue and Taxation
SB581
Gold and silver; authorizing employees to request payment in gold and silver; directing creation of Oklahoma Bullion Depository; exempting sale of gold and silver from income tax. Effective date.
February 5, 2025Pending: Senate Revenue and Taxation
SB303
Ad valorem tax; claims for property tax relief; authorizing claim for certain disabled service members and first responders. Effective date.
February 5, 2025Pending: Senate Revenue and Taxation
SB99
Income tax credit; reauthorizing credit for construction of energy efficient property for certain tax years. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB923
Revenue and taxation; expanding requirement for certain eligible qualifying projects placed in service after certain date. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB826
Income tax credit; providing tax credit for contributions to charitable organizations. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB825
Oklahoma Tax Commission; prescribing manner of operation; requiring reduction of fees, fines, penalties, and interest levied or charged by the Commission. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB823
Ad valorem tax; increasing homestead exemption; expanding homestead eligibility. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB818
Ad valorem tax; modifying amount of exemption, income limit, and age for additional homestead exemption. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB816
Income tax; providing credit for certain child care expenses; providing credit for qualifying child care worker. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB71
Income tax; providing credit for certain renters. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB686
Oklahoma Parental Choice Tax Credit Act; applying authorized but unused credit to subsequent annual limitation. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB685
Oklahoma Parental Choice Tax Credit Act; prescribing procedure for enforcement of annual limit. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB679
Ad valorem taxation; creating the Property Tax Transparency Act; requiring the State Auditor and Inspector to enforce the provisions of the act. Effective date. Emergency.
February 4, 2025Pending: Senate Revenue and Taxation
SB627
Storm shelters; authorizing certain building standards and establishing certain tax credit. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB580
Registered agents; directing the Secretary of State to collect and disburse registration fee. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB579
Investments; prohibiting certain funds from being invested with certain entities and certain governments. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB52
Income tax; modifying calculation of the Oklahoma earned income tax credit. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB51
Income tax credit; providing credit for the purchase of an e-bike. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB46
Income tax; exempting certain income tax refunds from taxation. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB43
Income tax; exempting wagering losses from itemized deduction limit for certain tax years. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB425
Ad valorem tax; modifying certain income limitation to claims for property tax relief. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB383
Income tax; exempting certain income from taxable income. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB343
Income tax; providing credit for certain workplace clothing. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB342
Income tax; providing credit for certain miles commuted to workplace. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB328
Income tax; creating the Promote Child Thriving Act; providing credit for certain married individuals with dependents. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB327
Income tax; modifying marginal income tax brackets for certain tax years. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB326
Income tax; providing credit for certain occupational licensing fees. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB323
Income tax; modifying rate for certain corporations for certain tax years. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB322
Income tax; modifying rate for certain corporations for certain tax years. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB321
Sales tax; providing sales tax holiday exemption on disaster preparedness items. Effective date. Emergency.
February 4, 2025Pending: Senate Revenue and Taxation
SB313
Collection of delinquent taxes; requiring transfer of excess proceeds to the State Treasurer for deposit in the Unclaimed Property Fund. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB312
Income tax; modifying amount of personal exemption for certain tax years; modifying amount of standard deduction for certain taxpayers for certain tax years. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB311
Taxation; gross production tax on certain interests; modifying tax rate. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB310
Incentive Evaluation Act; repealing act. Effective date. Emergency.
February 4, 2025Pending: Senate Revenue and Taxation
SB309
Income tax; providing credit for eligible dependent children; stipulating credit amount. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB308
Income tax; modifying certain income tax rate for certain tax years. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB307
State fiscal affairs; creating the Oklahoma Teachers Legacy Fund. Effective date. Emergency.
February 4, 2025Pending: Senate Revenue and Taxation
SB306
Federal taxation; creating the Taxpayer Protection Act. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB302
π 2
State fiscal affairs; creating the Oklahoma Law Enforcement Legacy Fund; making an appropriation. Effective date. Emergency.
February 4, 2025Pending: Senate Revenue and Taxation
SB298
Taxation; gross production tax on certain interests; providing exemption. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB297
Income tax; exempting certain income from taxable income. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB296
Income tax; expanding credit to include instructor pilots. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB292
Income tax; modifying certain income tax rate for certain tax years. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB290
Tax; modifying certain income tax rates for certain tax years. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB288
Income tax; providing credit for certain Oklahoma National Guard members that purchase a home. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB286
Income tax; providing credit for certain pro bono counsel. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB285
Income tax; providing tax credit for contributions to certain higher education institution foundations. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB282
Federal taxes; creating the Budget Accountability for State's Economic Defense (BASED) Act; requiring certain withholding and estimated tax payments be made to State Treasurer. Effective date. Emergency.
February 4, 2025Pending: Senate Revenue and Taxation
SB281
Income tax; creating the Making Adoption Affordable Again Act; providing and modifying credit for certain contributions and adoption expenses. Effective date. Emergency.
February 4, 2025Pending: Senate Revenue and Taxation
SB256
Income tax; providing credit for certain employer child care expenditures; providing refundability credit for qualified child care worker. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB255
Revenue and taxation; authorizing a state income tax credit for expenditures made for purchase of feral swine removal equipment. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB238
Sales tax; providing exemption on the sale of ammunition. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB236
Income tax; providing credit to qualified employers for certain compensation paid and expenses incurred. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB232
Sales tax; modifying exemption for certain film production; providing exemption for construction of certain media production facility. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB229
Parental Choice Tax Credit Act; modifying annual limit for certain years; modifying preference requirement; requiring certain credit reallocation. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB204
π 1
Income tax; providing credit for marriage. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB1117
Income tax; modifying definition of qualified project for economic development and infrastructure expenditures credit. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB1087
Ad valorem tax; providing credit for certain expenditures or reduction in fair cash value resulting from lack of enforcement of political subdivision. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB107
Income tax; providing credit for certain ambulance service staff. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB106
Income tax; providing credit for employers who make payments on student loan debt of employees. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB104
Income tax; providing credit for certain child care expenses and child care workers. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB103
Income tax; modifying exemption for certain retirement benefits for certain tax years. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB1016
Income tax credit; requiring the Department of Human Services and the Oklahoma Health Care Authority verify certain claims by certain applicants; requiring certain entities submit documentation to tax commission for verification of income for parental choice tax credit. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB101
Income tax; providing credit for certain housing expenses. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation
SB100
Income tax; exempting certain income from taxable income. Effective date.
February 4, 2025Pending: Senate Revenue and Taxation