Senate Revenue Committee: roll calls on a dozen tax and incentive bills

The Oklahoma Senate Revenue and Taxation Committee met in session and took formal action on a series of tax, rebate and exemption measures. Several bills received unanimous support, some passed on divided votes, and a few were laid over for additional work or appropriations review.

Votes at a glance (committee action and final tally as recorded in committee):

- Senate Bill 681 — Passed (11 ayes, 0 nays). The committee cleared the measure relating to assessor notices regarding the senior freeze/homestead notice. (Transcript evidence: "Senate bill 6 81 having received 11 I and 0 nay votes, I've cleared the same to have passed." )

- Senate Bill 303 — Laid over (no final vote in committee). The bill would create a $1,000 income tax credit for certain seniors, disabled residents meeting HUD median-income metrics, 75% disabled veterans and qualifying first responders; committee members requested additional fiscal detail and the measure was laid over in the chair’s possession for appropriations review. (Transcript evidence: committee moved to lay the bill over; no committee vote to advance.)

- Senate Bill 820 — Passed (9 ayes, 2 nays). The bill would add women’s professional sports (WNBA, professional fast-pitch softball, NWSL) to the state’s existing payroll rebate program; committee discussion centered on program caps and whether the $10 million figure is per-entity or a total cap. (Transcript evidence: "Senate Bill 8 20 have received 9 ayes."

- Senate Bill 475 — Passed (11 ayes, 0 nays). The bill would create a searchable record to prevent repeated claims of a one-time CNG vehicle tax credit; committee noted the change is intended to let a buyer verify whether the credit has already been claimed. (Transcript evidence: "Senate bill 4 75 having received 11 ayes and 0 nay votes, I declare the same to have passed.")

- Senate Bill 287 — Passed (8 ayes, 3 nays). The committee approved a five-year extension of the aerospace worker tax credit; proponents said the credit is one factor among many in attracting aerospace employers. (Transcript evidence: "Senate bill 2 87. Have we received 8 eyes and 3 nay votes to clear the same to have passed?")

- Senate Bill 47 — Passed (11 ayes, 0 nays). The committee approved lowering an annual decal fee for certain coin-operated devices from $75 to $50 and noted unknown recurring fiscal impacts because current collections aren’t fully tracked. (Transcript evidence: "Senate Bill 47 had received 11 aye votes and 0 nay. I declare the same to have passed.")

- Senate Bill 50 — Passed (7 ayes, 4 nays). The bill removes the state portion of sales tax on gun safes; committee recorded an FY-26 estimated fiscal impact of about $178,000 and the item is dually assigned for further review. (Transcript evidence: "Senate bill 50 having received 7 aye votes and and 4 nay votes, I clear the same to have passed.")

- Senate Bill 300 — Passed as amended (10 ayes, 1 nay). The bill moves administration/accountability for a long-running revolving fund from the Department of Commerce to OCAST to wind down a failed early venture-capital program. (Transcript evidence: "Senate bill 300 having received 10 aye votes and 0 and 1 nay 1 nay vote, I declare the same to have passed as amended.")

- Senate Bill 736 — Passed as amended (6 ayes, 4 nays). The Healthcare Sharing Ministry Tax Parity Act was approved in committee after extended discussion about membership agreements, what counts as deductible shares, and requests to tighten language to avoid double counting or unintended deductions. (Transcript evidence: "Senate bill 7 36 had received 6 aye votes and 4 nay votes. I declare the same to a pass as amended.")

- Senate Bill 59 — Passed (11 ayes, 0 nays). A sales-tax exemption for a Tulsa-area nonprofit that supplies school materials to underserved students cleared the committee; the author agreed to strike construction language from the bill before the floor. (Transcript evidence: "Senate bill 59 having received 11 ayes and 0 nays, I declare the same to have passed.")

- Senate Bill 48 — Passed (6 ayes, 4 nays). An Incentive Evaluation Commission (IEC)–sponsored recommendation made changes to reporting and evaluation of a capital-gains-related incentive; the measure passed on a divided committee vote. (Transcript evidence: "Senate Bill 48 having received 6 ayes and 4 nays. The vote has passed.")

What’s next: several measures with fiscal implications will move to appropriations for further cost review. Several bills were explicitly laid over so members could obtain additional fiscal figures or clarifications.

Source: Committee transcript (roll call and chair announcements).