Bills: HB4421, HB4426, HB4432, HB4329, HB3551, HB3763, HB1411, HB2730, HB3465, HB3649, HB3650, HB3674, HB3941, HB3970, HB3979, HB3980, HB3981, SB1074

Keywords: child welfare, fentanyl exposure, drug endangerment, environmental testing, safety analysis, remediation, child protection, Department of Human Services, violence prevention, HB4426, SIDE tax credit, strategic industrial development enhancement, income tax credit, economic development, tax incentive, qualified economic development expenditures, qualified initial infrastructure expenditures, industrial park, economic development zone, port authority

Bills: HB4421, HB4426, HB4432, HB4329, HB3551, HB3763, HB1411, HB2730, HB3465, HB3649, HB3650, HB3674, HB3941, HB3970, HB3979, HB3980, HB3981, SB1074

Keywords: child welfare, fentanyl exposure, drug endangerment, environmental testing, safety analysis, remediation, child protection, Department of Human Services, violence prevention, HB4426, SIDE tax credit, strategic industrial development enhancement, income tax credit, economic development, tax incentive, qualified economic development expenditures, qualified initial infrastructure expenditures, industrial park, economic development zone, port authority

Summary: The committee heard a bill presented by the Speaker, who said the measure was prompted by a constituent request and was intended to protect children in Oklahoma from fentanyl-related harm. He noted he would file a floor amendment to rename it “Leo’s Law” in memory of a person lost to fentanyl. The chair also announced a work draft, PCS-1, which the Speaker agreed to adopt. Members asked about how the bill would work in practice. One question raised whether the bill could require a home to be inspected and cleaned of fentanyl residue before a child is returned; the Speaker said he liked the idea and was open to working it into a floor amendment with DHS. Another member asked whether the bill simply mirrored current child endangerment law or strengthened it, and the Speaker said it was intended to strengthen existing law in response to fentanyl’s severity. A follow-up question about age and circumstances prompted the Speaker to say the bill was meant to give judges, DHS, and district attorneys tools to protect children in a wide range of situations. After questions ended, the committee moved to a due pass motion. The bill passed the committee 31-0, and the chair reported it out with a due pass recommendation. The committee then stood at recess.

Transcript Highlights:

• and accessing the tax credit. ...are enrolling in a private school and accessing the tax credit.
• This bill will be another tax cut.
• This bill will allow for a refund when a buyer pays sales tax on a new vehicle purchase when there is
• And just like when we first passed the tax credit program, it took us a year to sit down with the Tax
• Currently, Oklahoma tax law allows favorable tax treatment for traditional health insurance.

Bills: SB683, SB1579, SB1389, SB1387, SB1390, SB1391, SB2063, SB1829, SB2060, SB1842, SB1398, SB1212, SB2158, SB102

Keywords: education, tax credit, student support, private school, Oklahoma Parental Choice Tax Credit, financial assistance, homeschooling, qualified expenses, property tax, valuation increase, taxpayer rights, homestead, protest process, school choice, tuition assistance, income limits, parental choice, accreditation, sales tax, motor vehicles

Summary: The Revenue and Taxation Committee considered a long series of bills, many dealing with tax credits, property taxes, and tax administration. Early action included Senate Bill 1579, which creates a taxpayer bill of rights for ad valorem tax assessments by sending taxpayers a plain-language notice of existing rights; it passed 12-0. Senate Bill 683, as amended, expanded the parental choice tax credit to cover certain supplemental educational services for private-school students, including tutoring and summer learning programs, but drew concerns about broad language and unequal treatment of public-school students; it passed 8-3 with one member not voting. Senate Bill 1389 proposed a $25 million increase in the parental choice tax credit cap; supporters said the program is nearing its limit and should grow gradually, while opponents cited lack of outcomes data and benefits flowing disproportionately to higher-income families and metro counties. It passed 10-2. The committee also advanced several tax and property-related measures. Senate Bill 1387 would allow a sales tax refund when a vehicle is sold within six months of a purchase, even without a trade-in, and passed 10-2. Senate Bill 1390 extended and removed a cap on funding for the Oklahoma Water Resources Board and related agencies, passing unanimously. Senate Bill 2063 would require the State Treasurer to publish more information about unclaimed property online; the Treasurer’s office opposed it over privacy and burden concerns, but the bill passed 7-3. Senate Bill 1829 reduced the motor vehicle excise tax on manufactured homes to align more closely with the tax burden on traditional homes, and passed 8-2. Senate Bill 1842 would let county treasurers offer a 12-month installment prepayment plan for ad valorem taxes; it passed 9-1. Several other bills were debated on policy and accountability grounds. Senate Bill 1391 would require private schools participating in the parental choice tax credit to administer state tests and report results; supporters framed it as accountability for public tax dollars, while opponents argued it would undermine private-school autonomy and school-choice goals. It failed 5-7. Senate Bill 1398 created a capped tax credit for donations to certain nonprofits serving foster care, pregnancy resource centers, therapeutic care, and anti-trafficking efforts; members asked for clearer outcome measures, but it passed 8-2. Senate Bill 1212, addressing selective property appraisals in some counties, passed 9-1. Senate Bill 2158 would extend favorable tax treatment to health care sharing ministry contributions, and passed 8-2. Senate Bill 102 clarified when remote workers and certain short-term workers owe Oklahoma income tax, with discussion focused on athletes, entertainers, public figures, and contract workers; it passed 10-0. Finally, Senate Bill 2060, a governor-requested housing infrastructure bill creating master development districts, was still being refined but passed 6-4 to keep it moving forward.

Bills: HB277, SB89, HB135, HB277, SB89, HB135

Keywords: HB277, 2A Sales Tax Holiday, firearms tax exemption, ammunition, hunting supplies, sales tax holiday, Memorial Day, Fourth of July, Second Amendment, gun tax holiday, gun rights, outdoor gear, hunting equipment, state sales tax, use tax, local option tax exemption, county opt-in, municipal opt-in, Department of Revenue, Alabama

Transcript Highlights:

• House Bill 3486 creates a sales and use tax incentive for restaurants that purchase Texas farm-raised
• Local restaurant owners may deduct $5 from the state sales and use tax liability for every 100 Texas
• Even a tax impact like this can be really meaningful.
• This bill adds food bank vehicles to the list of exempt vehicles in the tax code from state tax on the
• or the Texas Insurance Premium Tax.

Bills: HB104, HB2434, HB2529, HB2688, HB3161, HB3486, HB3487, HB3745, HB4044, HB4226, HB4945, HB104

Keywords: Texas Future Fund, investment review board, economic stabilization, innovative technology, national defense, retirement, service credit, Employees Retirement System of Texas, employee benefits, pension reform, salary supplement, county judges, judicial functions, state law, government compensation, public retirement systems, municipality pensions, firefighters, police officers, retirement age

Transcript Highlights:

• The sustainable aviation fuel credit provides a refundable income tax credit for Minnesota-produced sustainable
• </c> investments, our corporate tax credits. investments, our corporate tax credits.
• She said not all people, the way property tax refunds are structured, qualify for that too, so some residents
• And this bill is strictly a tax. >> This is just the tax portion.
• </c> strictly a tax. strictly a tax.

Bills: HF1669, HF4709, HF3531, HF4048

Keywords: tax credits, sustainable aviation fuel, environmental policy, corporate franchise, Minnesota taxation, electricity generation, property tax exemption, renewable energy, incentives, economic development, fuel delivery, tax exemption, retail transactions, diesel exhaust fluid, fuel lubricants, healthcare tax, gross receipts tax, hospitals, chiropractors, healthcare providers

Transcript Highlights:

• and retail sales tax or the services and other activities B&O tax classification.
• a sales-price-based tax to a volume-based tax.
• Tax.
• and use taxes.
• Eliminating per-cigar tax tax tax would force price increases small businesses like mine cannot absorb

Bills: SB6073, SB6113, SB6116, SB6129, SB6162, SB6114, SB5857

Keywords: SB 6073, LEOFF, Law Enforcement Officers' and Fire Fighters' Retirement System, retirement system, pension, public safety retirement, wildland firefighter, aviation firefighter, wildland fire, forest firefighter, Department of Natural Resources, DNR, firefighter benefits, retirement benefits, service credit, disability retirement, survivor benefits, employer contributions, Washington RCW, public employees

Summary: The Ways and Means Committee held public hearings on several tax and retirement-related bills. Senate Bill 6073 would move eligible Department of Natural Resources wildland and aviation firefighters from PERS into LEOFF 2 prospectively. Committee staff outlined the higher retirement age and benefit costs under LEOFF 2 and noted a small implementation cost and a modest actuarial rate increase. DNR and labor representatives supported the bill, saying the firefighters face significant physical and mental risks and deserve LEOFF coverage; a senator asked about LEOFF board review and was told the bill was requested by DNR, not the board. Senate Bill 6113 was presented as a set of technical and administrative tax-code fixes tied largely to last session’s ESSB 5814, including clarifying taxable retail services, use tax treatment, a transition period for businesses reclassified into retailing B&O, and other corrections. DOR said the bill codifies guidance and is revenue neutral, while several speakers from schools, arts groups, newspapers, broadcasters, and business organizations said some provisions go beyond technical cleanup and would continue or expand unintended consequences from last year’s tax changes. Concerns focused on sales tax treatment of school services, live presentations and rehearsals, and a new section affecting newspaper and broadcaster advertising exemptions if litigation is lost. Some business groups were supportive of the technical fixes but asked for amendments. Senate Bill 6116 would restore the vapor products tax structure for nicotine-containing vapor products, moving them back to the per-milliliter tax and restoring revenue distributions to the Andy Hill Cancer Research account and the Foundational Public Health Services account, retroactive to January 1, 2026. Supporters from public health and the cancer fund said the bill would correct an unintended diversion of revenue and preserve funding, while tobacco-control groups opposed lowering the tax on vapor products, arguing it would weaken public health policy. Retailers and harm-reduction advocates supported the bill, saying the 95% tax created compliance problems, harmed small businesses, and encouraged illicit sales. Senate Bill 6129 proposed a broader overhaul of nicotine and tobacco taxes, including a single 90% tax on nicotine products, a 10% flavor tax, higher cigarette taxes, and new distributions to cancer research and public health accounts. Public health, pediatric, and anti-tobacco groups strongly supported the bill as a way to reduce youth use and raise revenue, while retailers, tobacco businesses, and some consumers opposed it as regressive, harmful to small businesses, and likely to drive sales to illicit or out-of-state markets. Several speakers also raised concerns about tribal consultation, the treatment of menthol and flavored products, and the impact on modified-risk products. The committee also heard briefings and began testimony on Senate Bill 6162, a property tax reform bill that would expand senior and disability property tax relief, increase income thresholds and deductions, and consolidate the state property tax rate.

Transcript Highlights:

• To include Midland to receive a state sales tax and hotel occupancy tax incentive program.
• Severance taxes.
• I'm not a tax expert.
• dollar tax credit on your income taxes.
• , state hotel occupancy taxes, and state mixed beverage taxes for 30 years.

Bills: HB249, HB 1186, HB2313, HB2408, HB2508, HB2730, HB2974, HB3045, HB3232, HB3336, HB3710, HB4044, HB4236, HJR133, HB249

Keywords: ad valorem taxes, property taxes, homestead exemption, disabled veterans, senior citizens, tax payments, installment payments, municipal tax revenue, hotel, convention center, tax code, economic development, local government, municipality, tax revenue, qualified projects, municipal taxation, hotel project, municipality funding, veteran

Transcript Highlights:

• It's basically regarding the passage of recent exemptions with the use tax.
• We're putting together both the... ...sales tax and the use tax, kind of in the same categories.
• Members of the committee, HB 226 deals with the property tax exemption.
• exemption on the books now for 100% disabled persons for property... ...disabled persons for property taxes
• Well, isn't it, if you get a tax bill, is it to the owner that would be on the deed?

Bills: HB205, HB226, HB234

Keywords: sales tax, use tax, exemption, tax conformity, tangible personal property, Alabama Department of Revenue, retail tax, consumer use tax, nonresident, religious publications, church magazines, Bible class materials, Sunday school materials, tax administration, indirect tax, state revenue, HB226, homestead exemption, ad valorem tax, property tax

Transcript Highlights:

• Furthermore, eliminating rollback taxes will not result in higher tax rates by the taxing authorities
• Current disabled veterans' real property tax code affects the cost of taxes.
• The current tax code provides a property tax exemption for qualified charitable or...
• Currently, the tax code has a five-year expiration date for these property tax exemptions.
• These changes are being taxed.

Bills: HB485, HB1367, HB1370, HB1827, HB1879, HB2032, HB2133, HB2357, HB3581, HB3830, HB4060, HB4085, HB4270, HB4979, HB5217, HB5268, HB5478, HJR96, HJR97, HJR119, HJR195, HJR209, SB4, SB23, SJR2, SJR85, SB 4, SB 23, SJR 2

Keywords: healthcare, insurance, access, affordability, public health, emergency services district, sales tax, gas and electricity, residential use, tax exemption, emergency services, gas, electricity, HB 485, ESD, use tax, residential utilities, utility tax, local option tax, Texas Health and Safety Code

Transcript Highlights:

• </c><01:11:46.960><c> tax</c> we are um removing a refundable tax we are um removing a refundable tax
• that all got tax cuts or expanded refunds.
• that all got tax cuts or expanded refunds.
• that all got tax cuts or expanded refunds.
• that all got tax cuts or expanded refunds.

Bills: HF1698, HF632, HF1352, HF2197, HF618, HF1248, HF1697

Keywords: property tax, exemption, leased land, public use, commercial property, HF632, Minnesota property tax, conservation easement, conservation restriction, assessed value, property valuation, tax assessment, real property, land conservation, farmland preservation, natural areas, riparian buffer, water quality, water quantity, county assessor

Transcript Highlights:

• like we have the this provider tax like we have the this provider tax like we have the hospitals we
• taxing to come up with exactly are we taxing to come up with exactly are we taxing to come up with this
• amount because this tax is helping this amount because this tax is helping this amount because this
• but I got the final or the it does tax but I got the final or the it does tax but I got the final or
• privilege tax that's assessed on each of privilege tax that's assessed on each of privilege tax that's

Bills: HB 9, HB 22, HB 908, HB 1392

Keywords: property tax, ad valorem tax, tangible personal property, income-producing property, business personal property, tax exemption, local government finance, appraisal district, chief appraiser, rendition statement, property tax relief, small business, commercial property, leased property, related business entity, unified business enterprise, tax situs, Texas Tax Code, local taxing unit, constitutional amendment

Transcript Highlights:

• So my hope is to ensure tax dollars are spent appropriately.
• In 2006, voters demanded a $25,000 property tax exemption for low-income seniors.
• It is a poll tax on democratic participation.
• Not the small business owners in Ocala who rallied behind the tax relief amendments.
• You pay your taxes. You take care of your family.

Bills: HB 9, HB 22, HB 908, HB 1392

Keywords: property tax, ad valorem tax, tangible personal property, income-producing property, business personal property, tax exemption, local government finance, appraisal district, chief appraiser, rendition statement, property tax relief, small business, commercial property, leased property, related business entity, unified business enterprise, tax situs, Texas Tax Code, local taxing unit, constitutional amendment

Transcript Highlights:

• is imposed by a taxing unit if the office of the collector for the taxing unit is closed on the delinquency
• AG 4648 by and ruling the appeal of ad valorem taxes in certain state and local taxes in the enactment
• Thank you. property for out of alarm tax purposes or for the subcommittee of property tax appraisals.
• a tax.
• the tax reported to the application of the taxpayer payments to the taxes, penalties, and interest for

Bills: HB9, HB22, HB908, HB1392

Keywords: property tax, ad valorem tax, tangible personal property, income-producing property, business personal property, tax exemption, local government finance, appraisal district, chief appraiser, rendition statement, property tax relief, small business, commercial property, leased property, related business entity, unified business enterprise, tax situs, Texas Tax Code, local taxing unit, constitutional amendment

Transcript Highlights:

• Texas homeowners know that their property tax taxes contribute to public school funding and assume that
• And the tax bill, the percentage of school taxes allocated to school funding versus the percentage of
• tax.
• Have a good evening, this is prohibits a personal income tax, there is no explicit prohibition of a tax
• tax.

Bills: HB195, HB247, HB255, HJR2, HJR4, HJR6, HJR31, HJR34, HB195, HB247, HB255, HJR6, HJR31, HJR34

Keywords: school district, ad valorem tax, local revenue, tax collection, education funding, border security, tax exemption, ad valorem, real property, infrastructure, Texas-Mexico border, ad valorem taxation, farm products, livestock, timber, death tax, inheritance tax, estate tax, property transfer, constitutional amendment

Transcript Highlights:

• The renters credit refunds a portion of the property taxes that qualifying renters have paid through
• /c><00:07:21.120><c> the</c><00:07:21.360><c> property</c><00:07:21.680><c> taxes</c> refunds a portion
• of the property taxes refunds a portion of the property taxes that<00:07:22.479><c> qualifying</c><00
• , all local governments increasing 6.8%. >> The proposed changes to the targeting property tax refund
• </c><00:24:33.360><c> are</c> property tax refund in this bill are property tax refund in this bill are

Bills: HF4119, HF3959, HF3792, HF3913, HF3752

Keywords: property tax, renter credits, co-pay, housing affordability, tax relief, homestead, tax refund, Minnesota, tax increase, financial relief, homeowners, AmeriCorps, taxation, individual income tax, living allowances, stipends, national service, tax compliance, revenue, analytics

Transcript Highlights:

• It reauthorizes certain income tax refund donation checkoffs for the benefit of veterans programs.
• of their tax refunds to the indigent veteran burial program into the Oklahoma Department of Veterans
• tax that they paid for.
• So, my understanding is that the tax credit is to go against the liability, the tax liability or exposure
• Who may not be getting taxed to the point.

Bills: SB1280, SB1392, SB1393, SB1395, SB1400, SB1405, SB1832, SB1839, SB1989, SB2001, SB2143

Keywords: excise tax, oil tax, natural gas tax, state revenue, Oklahoma Corporation Commission, income tax, tax credit, aerospace sector, employment, economic development, adaptive reuse, affordable housing, urban renewal, economic impact, program, housing, revitalization, urban development, income tax credit, manufacturing

Transcript Highlights:

• It reauthorizes certain income tax refund donation checkoffs for the benefit of veterans programs.
• of their tax refunds to the indigent veteran burial program and to the Oklahoma Department of Veterans
• of their tax refunds to the indigent veteran burial program and to the Oklahoma Department of Veterans
• tax that they paid.
• So my understanding is the tax credit is to go against the tax liability exposure of the employee.

Bills: SB1280, SB1392, SB1393, SB1395, SB1400, SB1405, SB1832, SB1839, SB1989, SB2001, SB2143

Keywords: excise tax, oil tax, natural gas tax, state revenue, Oklahoma Corporation Commission, income tax, tax credit, aerospace sector, employment, economic development, adaptive reuse, affordable housing, urban renewal, economic impact, program, housing, revitalization, urban development, income tax credit, manufacturing

Summary: The Senate Revenue and Taxation Committee took up a mix of tax policy, incentive, and administrative measures, beginning with an annual motion authorizing the chair to request OSBI background checks for any Horse Racing Commission nominees. The committee then passed Senate Bill 1839, as amended, to create a de minimis ad valorem tax exception for personal property valued at $5,000 or less per account. The committee also confirmed Daniel LaFortune to the Oklahoma Tax Commission by a 12-0 vote, with LaFortune emphasizing his IRS background and commitment to customer service and fairness. Several other bills were approved, including Senate Bill 1280 to align the plugging fund sunset date in the tax code with another statute; Senate Bill 1832 to reauthorize income tax refund checkoffs for veterans programs; Senate Bill 2001 to freeze property taxes for three years for homeowners displaced by a turnpike or eminent domain, though members raised concerns about downsizing and future valuation; and Senate Bill 1405 to renew the wildlife diversity checkoff, with testimony clarifying it would fund non-game species rather than predator reintroduction. Senate Bill 1989 also passed, expanding the Oklahoma College Savings Plan to accept digital payment platforms such as Venmo and PayPal, with members discussing how deposits would be tracked. The committee then considered Senate Bill 2143, which would allow counties to use aerial or satellite imagery and fixed-wing aircraft for property assessment while excluding drones; supporters cited efficiency, safety, and accuracy, while opponents raised privacy, foreign-company, and taxpayer-frustration concerns. The bill passed 7-4. Senate Bill 1393, a housing redevelopment tax credit for vacant and abandoned properties, passed 8-3 after discussion about affordable housing requirements and project ranking. The committee also approved three Incentive Evaluation Commission recommendations: Senate Bill 1392 to increase the aerospace engineer employee tax credit, Senate Bill 1395 to limit carryforward of the new jobs tax credit to seven years, and Senate Bill 1400 to consolidate aircraft-related sales tax exemptions. The meeting adjourned after the chairman noted more bills would be heard at a later meeting.

Transcript Highlights:

• We reduced personal income tax. We reduced corporate income tax. We eliminated the franchise tax.
• We do consider both tax rates and tax structure.
• tax, the corporate income tax, sales taxes, property taxes, and unemployment insurance taxes.
• tax system.
• Some states have no state sales tax, no sales tax altogether.

Bills: HB214, HB217, HB253, HB411, HB440, HB514, HB515, HB543, HB614, HB620, HB658, HB812, HB898, HB961

Keywords: property tax, blighted properties, urban rehabilitation, tax exemption, local government, financial incentives, blighted property, derelict property, property tax exemption, local redevelopment plans, rehabilitation standards, ad valorem tax, community development, income tax, tax repeal, individuals, estates, trusts, tax reduction, state revenue

Transcript Highlights:

• and accessing the tax credit.
• This bill will allow for a refund when a buyer pays sales tax on new vehicle purchases when there is
• of the tax they paid up. to the sold vehicle's value.
• And just like when we first passed the tax credit program, it took us a year to sit down with the tax
• Currently, Oklahoma tax law allows favorable tax treatment for traditional health insurance but doesn't

Bills: SB683, SB1579, SB1389, SB1387, SB1390, SB1391, SB2063, SB1829, SB2060, SB1842, SB1398, SB1212, SB2158, SB102

Keywords: education, tax credit, student support, private school, Oklahoma Parental Choice Tax Credit, financial assistance, homeschooling, qualified expenses, property tax, valuation increase, taxpayer rights, homestead, protest process, school choice, tuition assistance, income limits, parental choice, accreditation, sales tax, motor vehicles