Oklahoma 2026 Regular Session Status: Enacted 2 R cosponsors

SB 227 — Gross production tax; property exempt from ad valorem tax as used in the production of material subject to gross production tax; expanding exempt property. Effective date.

Last action — Approved by Governor 04/13/2026

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 03, 2025. Enacted.

Signed by Governor Kevin Stitt (Republican) on April 13, 2026.

Prognosis

Likely to advance 74% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 2 sponsors

    2 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (2 R).

  • Cleared a recorded vote

    Passed 4 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

69 added · 76 removed

Plain-language change summary

The amendment to SB 227 involves changes to language regarding the gross production tax and properties exempt from ad valorem tax. Specifically, the bill has expanded the definition of "producing leases" to better include wells that have been operational in the past three years. This change is significant because it clarifies which properties qualify for tax exemptions, potentially providing more financial relief to active producers in the oil and gas sector.

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ENGROSSED SENATE BILL NO.
An Act ENROLLED SENATE BILL NO.
Daniels and Paxton of the Senate and Moore of the House 6 An Act relating to gross production tax;
Daniels, Paxton, and Stanley of the Senate and Moore, Archer, West (Tammy), and Bashore of the House An Act relating to gross production tax;
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SUBJECT:
Gross production tax BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
“Producing leases” means wells or leases or production units which have had production during any of the previous three (3) calendar years which is subject to the gross production tax levied ENGR.
“Producing leases” means wells or leases or production units which have had production during any of the previous three (3) calendar years which is subject to the gross production tax levied by Section 1001 of this title and which have not been abandoned or required to be plugged as required by law on or before January 1 of the year for which the assessment or valuation is made;
S.
B.
NO.
227 Page 1 by Section 1001 of this title and which have not been abandoned or required to be plugged as required by law on or before January 1 of the year for which the assessment or valuation is made;
ENGR.
Such exempt property C.
S.
B.
NO.
227 Page 2 Such exempt property C.
Passed the Senate the 17th day of March, 2026.
ENR.
9 Presiding Officer of the Senate Passed the House of Representatives the ____ day of __________, 2026.
S.
Presiding Officer of the House of Representatives ENGR.
B.
NO.
227 Page 2 Passed the Senate the 17th day of March, 2026.
Presiding Officer of the Senate Passed the House of Representatives the 8th day of April, 2026.
Presiding Officer of the House of Representatives OFFICE OF THE GOVERNOR Received by the Office of the Governor this ____________________ day of ___________________, 20_______, at _______ o'clock _______ M.
By:
_________________________________ Approved by the Governor of the State of Oklahoma this _________ day of ___________________, 20_______, at _______ o'clock _______ M.
_________________________________ Governor of the State of Oklahoma OFFICE OF THE SECRETARY OF STATE Received by the Office of the Secretary of State this __________ day of __________________, 20 _______, at _______ o'clock _______ M.
By:
_________________________________ ENR.
View plain text versions (6)

Amendments

1 amendment

Click Show changes on an amendment above to see how it modifies the bill.

Action History

  1. Approved by Governor 04/13/2026

  2. Sent to Governor

  3. Signed, returned to Senate

  4. Enrolled, to House

  5. Referred for enrollment

  6. Signed, returned to Senate

  7. Third Reading, Measure passed: Ayes: 76 Nays: 14

  8. Coauthored by Representative(s) Archer, West (Tammy), Bashore

  9. General Order

  10. Coauthored by Senator(s) Stanley

  11. CR; Do Pass Rules Committee

  12. Second Reading referred to Rules

  13. First Reading

  14. Engrossed to House

  15. Referred for engrossment

  16. Measure passed: Ayes: 37 Nays: 9

  17. General Order, Considered

  18. Coauthored by Representative Moore (principal House author)

  19. Placed on General Order

  20. Reported Do Pass, amended by committee substitute Rules committee; CR filed

  21. Referred to Rules

  22. Withdrawn from Appropriations committee

  23. Withdrawn from Revenue and Taxation committee

  24. Coauthored by Senator Paxton

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

  26. Authored by Senator Daniels

  27. First Reading

Sponsors

Sponsorship breakdown

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2 sponsors · 0 co-sponsors · 149 not signed on · 24 voted No

Sponsors (2)

Co-sponsors (0)

None.

Not signed on (149)

149 members have not signed on to this bill.

Show all 149 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Third Reading

Passed 76 Yea · 14 Nay · 9 Other
Party YeaNayPresentNot Voting
Republican 70207
Democrat 41201
Unaffiliated 2002
Total 7614010
% of votes cast 76%14%0%10%
How each member voted (100)
Member Party Vote
Mr. Speaker — Yea
Alonso-Sandoval — Not Voting
VACANCY: — Not Voting
Crosswhite Hader — Yea
Aletia Timmons Democrat Nay
Amanda Clinton Democrat Nay
Andy Fugate Democrat Yea
Annie Menz Democrat Nay
Cyndi Munson Democrat Nay
Ellen Pogemiller Democrat Nay
Ellyn Hefner Democrat Not Voting
Jacob Rosecrants Democrat Nay
Jared Deck Democrat Nay
John Waldron Democrat Nay
Melissa Provenzano Democrat Yea
Meloyde Blancett Democrat Yea
Michelle McCane Democrat Yea
Mickey Dollens Democrat Nay
Ronald Stewart Democrat Nay
Suzanne Schreiber Democrat Nay
Trish Ranson Democrat Nay
Anthony Moore Republican Yea
Bob Ed Culver Republican Yea
Brad Boles Republican Yea
Brian Hill Republican Yea
Carl Newton Republican Not Voting
Chad Caldwell Republican Not Voting
Chris Banning Republican Yea
Chris Kannady Republican Not Voting
Chris Sneed Republican Yea
Clay Staires Republican Yea
Cody Maynard Republican Yea
Collin Duel Republican Yea
Cynthia Roe Republican Yea
Daniel Pae Republican Yea
Danny Sterling Republican Yea
Danny Williams Republican Yea
David Hardin Republican Not Voting
David Smith Republican Yea
Dell Kerbs Republican Yea
Derrick Hildebrant Republican Yea
Dick Lowe Republican Nay
Dillon Travis Republican Yea
Eddy Dempsey Republican Yea
Emily Gise Republican Yea
Eric Roberts Republican Yea
Erick Harris Republican Yea
Gabe Woolley Republican Yea
Gerrid Kendrix Republican Yea
Jason Blair Republican Not Voting
Jay Steagall Republican Yea
Jim Grego Republican Yea
Jim Olsen Republican Yea
Jim Shaw Republican Yea
John George Republican Yea
John Kane Republican Yea
John Pfeiffer Republican Yea
Jonathan Wilk Republican Yea
Josh Cantrell Republican Yea
Josh West Republican Yea
Judd Strom Republican Yea
Justin Humphrey Republican Yea
Ken Luttrell Republican Yea
Kenton Patzkowsky Republican Not Voting
Kevin Norwood Republican Yea
Kevin West Republican Yea
Marilyn Stark Republican Yea
Mark Chapman Republican Yea
Mark Lawson Republican Yea
Mark Lepak Republican Yea
Mark Tedford Republican Yea
Max Wolfley Republican Yea
Mike Dobrinski Republican Nay
Mike Kelley Republican Yea
Mike Lay Republican Yea
Mike Osburn Republican Yea
Molly Jenkins Republican Yea
Neil Hays Republican Yea
Nick Archer Republican Not Voting
Nicole Miller Republican Yea
Preston Stinson Republican Yea
Rande Worthen Republican Yea
Rick West Republican Yea
Rob Hall Republican Yea
Robert Manger Republican Yea
Ronny Johns Republican Yea
Ross Ford Republican Yea
Rusty Cornwell Republican Yea
Ryan Eaves Republican Yea
Scott Fetgatter Republican Yea
Stacy Jo Adams Republican Yea
Stan May Republican Yea
Steve Bashore Republican Yea
T.J. Marti Republican Yea
Tammy Townley Republican Yea
Tammy West Republican Yea
Tim Turner Republican Yea
Tom Gann Republican Yea
Toni Hasenbeck Republican Yea
Trey Caldwell Republican Yea

Official roll call →

Rules Committee: Do Pass

Passed 10 Yea · 1 Nay
Party YeaNayPresentNot Voting
Republican 9000
Democrat 1100
Total 10100
% of votes cast 91%9%0%0%
How each member voted (11)
Member Party Vote
Andy Fugate Democrat Nay
Ellyn Hefner Democrat Yea
Anthony Moore Republican Yea
Erick Harris Republican Yea
John George Republican Yea
John Pfeiffer Republican Yea
Mark Lawson Republican Yea
Mike Osburn Republican Yea
Nick Archer Republican Yea
Steve Bashore Republican Yea
Tammy West Republican Yea

Official roll call →

Third Reading

Passed 37 Yea · 9 Nay · 2 Other
Party YeaNayPresentNot Voting
Republican 34302
Democrat 3600
Total 37902
% of votes cast 77%19%0%4%
How each member voted (48)
Member Party Vote
Carri Hicks Democrat Nay
Jo Anna Dossett Democrat Yea
Julia Kirt Democrat Nay
Mark Mann Democrat Yea
Mary B. Boren Democrat Nay
Michael Brooks Democrat Nay
Nikki Nice Democrat Nay
Regina Goodwin Democrat Nay
Ronald Stewart Democrat Yea
Aaron Reinhardt Republican Yea
Adam Pugh Republican Yea
Ally Seifried Republican Yea
Avery Frix Republican Yea
Bill Coleman Republican Yea
Brenda Stanley Republican Yea
Brent Howard Republican Yea
Brian Guthrie Republican Yea
Bryan Logan Republican Yea
Casey Murdock Republican Yea
Christi Gillespie Republican Yea
Dana Prieto Republican Yea
Darcy Jech Republican Nay
Dave Rader Republican Yea
David Bullard Republican Yea
District 24 Republican Yea
Dusty Deevers Republican Yea
George Burns Republican Yea
Grant Green Republican Not Voting
Jerry Alvord Republican Yea
John Haste Republican Yea
Jonathan Wingard Republican Yea
Julie Daniels Republican Yea
Julie McIntosh Republican Yea
Kelly Hines Republican Yea
Kendal Sacchieri Republican Yea
Kristen Thompson Republican Yea
Lisa Standridge Republican Not Voting
Lonnie Paxton Republican Yea
Micheal Bergstrom Republican Yea
Paul Rosino Republican Yea
Randy Grellner Republican Nay
Rob Hall Republican Yea
Roland Pederson Republican Nay
Shane Jett Republican Yea
Spencer Kern Republican Yea
Todd Gollihare Republican Yea
Tom Woods Republican Yea
Warren Hamilton Republican Yea

Official roll call →

Rules

Passed 16 Yea · 1 Nay
Party YeaNayPresentNot Voting
Republican 15000
Democrat 1100
Unaffiliated 0001
Total 16101
% of votes cast 89%6%0%6%
How each member voted (18)
Member Party Vote
AMD SB227 PCS - ADOPTED (Request No: 3756) — Not Voting
Carri Hicks Democrat Yea
Mary B. Boren Democrat Nay
Ally Seifried Republican Yea
Bill Coleman Republican Yea
Brenda Stanley Republican Yea
Brent Howard Republican Yea
Casey Murdock Republican Yea
Chuck Hall Republican Yea
Darcy Jech Republican Yea
Dave Rader Republican Yea
David Bullard Republican Yea
Grant Green Republican Yea
Julie Daniels Republican Yea
Kristen Thompson Republican Yea
Micheal Bergstrom Republican Yea
Paul Rosino Republican Yea
Warren Hamilton Republican Yea

Official roll call →

Subjects

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Frequently asked questions

Who sponsors SB 227?
SB 227 is sponsored by Julie Daniels (Republican) and Anthony Moore (Republican).
What is the current status of SB 227?
This bill has been enacted into law. Introduced February 03, 2025. Enacted.
Where can I track SB 227?
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Last checked for changes 3 months ago · updated continuously

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