Oklahoma 2026 Regular Session Status: In Committee 2 R cosponsors

SB 1998 — Oklahoma Quality Events Incentive Act; expanding eligible expenses. Effective date.

Last action — Coauthored by Representative Deck

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

This bill is in committee in the Senate. Introduced February 02, 2026. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Prognosis

Advancing 38% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    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 1 recorded vote 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

218 added · 331 removed

Plain-language change summary

The recent amendment to SB 1998 modifies the Oklahoma Quality Events Incentive Act to include clearer definitions of terms like "certified sponsor" and "economic impact study." Additionally, it expands the types of expenses that can be considered eligible for incentives and sets limits on incentive payments for certain quality events. These changes are significant because they aim to streamline the process for promoting events in Oklahoma and ensure that funds are used effectively to boost local economies.

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Latest
STATE OF OKLAHOMA 2 2nd Session of the 60th Legislature (2026) 3 SENATE BILL 1998 By:
SENATE FLOOR VERSION February 18, 2026 AS AMENDED SENATE BILL NO.
Coleman 4 5 AS INTRODUCED 7 An Act relating to incentives;
1998 By:
amending 68 O.S.
Coleman 5 [ incentives - eligible expenses - limit - effective date ] 8 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
2021, Sections 4303, 4304, 4305, and 4308, which relate to the Oklahoma Quality Events Incentive Act;
modifying definitions;
expanding eligible expenses;
prescribing limit on incentive payment for certain quality event;
clarifying statutory language;
updating statutory language;
updating statutory reference;
and providing an effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
Req.
a.
No.
a description and, if applicable, history of the quality event, b.
3117 Page 1 a.
information regarding the site selection process for the quality event, SENATE FLOOR VERSION - SB1998 SFLR Page 1 (Bold face denotes Committee Amendments) c.
a description and, if applicable, history of the 2 quality event, 3 b.
an estimate of the expenses anticipated to be incurred in connection with hosting the quality event, d.
information regarding the site selection process for the quality event, 5 c.
an estimate of the total gross sales made by vendors during any period of time during which no quality event activity occurs, e.
an estimate of the expenses anticipated to be incurred 6 in connection with hosting the quality event, 7 d.
an estimate of the total gross sales made by vendors during any period of time during which no quality 9 event activity occurs, e.
any payment made by a local government entity or transfer of monies from the general fund or transfer of tax revenues derived from a locally imposed tax to a certified sponsor for the purpose of attracting, promoting, advertising, organizing, conducting, or otherwise supporting a quality event, or Req.
any payment made by a local government entity or transfer of monies from the general fund or transfer of tax revenues derived from a locally imposed tax to a certified sponsor for the purpose of attracting, promoting, advertising, organizing, conducting, or otherwise supporting a quality event, or b.
No.
any direct payment made by a certified sponsor to a for-profit or nonprofit entity, other than the host community, for the purpose of attracting, promoting, advertising, organizing, conducting, or otherwise supporting a quality event;
3117 Page 2 b.
SENATE FLOOR VERSION - SB1998 SFLR Page 2 (Bold face denotes Committee Amendments) 4.
any direct payment made by a certified sponsor to a 2 for-profit or nonprofit entity, other than the host 3 community, for the purpose of attracting, promoting, advertising, organizing, conducting, or otherwise 5 supporting a quality event;
6 4.
7 a.
a.
historical information on the event including past locations of the event, 9 b.
historical information on the event including past locations of the event, b.
Req.
No.
3117 Page 3 7.
“New event” means a quality event which did not occur within 2 a period of twenty-four (24) months prior to the month during which 3 a quality event is held;
“Projected incremental sales tax revenue” means the amount 5 of additional state sales tax revenue that is projected to occur as 6 a result of the quality event, as determined by an economic impact 7 study verified by the Oklahoma Tax Commission;
“New event” means a quality event which did not occur within a period of twenty-four (24) months prior to the month during which a quality event is held;
8.
7.
“Projected incremental sales tax revenue” means the amount of additional state sales tax revenue that is projected to occur as a result of the quality event, as determined by an economic impact study verified by the Oklahoma Tax Commission;
SENATE FLOOR VERSION - SB1998 SFLR Page 3 (Bold face denotes Committee Amendments) 8.
9 a.
a.
Provided, such city or town may only designate one quality event each year and such city or town or a certified sponsor shall invest a minimum of Five Thousand Dollars ($5,000.00) in promoting, marketing, or signage associated with the event in Req.
Provided, such city or town may only designate one quality event each year and such city or town or a certified sponsor shall invest a minimum of Five Thousand Dollars ($5,000.00) in promoting, marketing, or signage associated with the event in order for the event to qualify under this subparagraph;
No.
9.
3117 Page 4 order for the event to qualify under this 2 subparagraph;
“Recurring event” means a quality event which occurred at least once within the twenty-four (24) months prior to the month during which a quality event is held;
3 9.
10.
“Recurring event” means a quality event which occurred at least once within the twenty-four (24) months prior to the month 5 during which a quality event is held;
“State sales tax revenue” means the proceeds from the state sales tax levy imposed pursuant to Section 1354 of this title upon SENATE FLOOR VERSION - SB1998 SFLR Page 4 (Bold face denotes Committee Amendments) taxable transactions occurring as a result of the quality event, as determined by an economic impact study verified by the Oklahoma Tax Commission;
Show all 69 changed rows (29 more)
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6 10.
“State sales tax revenue” means the proceeds from the state 7 sales tax levy imposed pursuant to Section 1354 of this title upon taxable transactions occurring as a result of the quality event, as 9 determined by an economic impact study verified by the Oklahoma Tax Commission;
The type of expenses eligible for distribution of captured revenues to the host community including, but not limited to, advertising, facility rental, promotional materials and security, Req.
The type of expenses eligible for distribution of captured revenues to the host community including, but not limited to, advertising, facility rental, promotional materials and security, equipment rental or purchase of equipment that will be owned by the host community, professional services, musical talent and production, and safety and security equipment and services including services provided by local fire and police departments.
No.
B.
3117 Page 5 equipment rental or purchase of equipment that will be owned by the 2 host community, professional services, musical talent and 3 production, and safety and security equipment and services including services provided by local fire and police departments.
Any designation made by a host community for purposes of the Oklahoma Quality Events Incentive Act shall be made pursuant to an SENATE FLOOR VERSION - SB1998 SFLR Page 5 (Bold face denotes Committee Amendments) ordinance or resolution duly adopted by the governing body of the host community.
5 B.
C.
Any designation made by a host community for purposes of the 6 Oklahoma Quality Events Incentive Act shall be made pursuant to an 7 ordinance or resolution duly adopted by the governing body of the host community.
9 C.
The Oklahoma Department of Commerce and the Oklahoma Req.
The Oklahoma Department of Commerce and the Oklahoma Tourism and Recreation Department shall provide such assistance and information as requested by the Tax Commission.
No.
SECTION 3.
3117 Page 6 Tourism and Recreation Department shall provide such assistance and 2 information as requested by the Tax Commission.
3 SECTION 3.
5 Section 4305.
Section 4305.
The host community shall provide to the 6 Oklahoma Tax Commission detailed information disclosing the total 7 amount of eligible local support amounts for purposes of determining the amount of incremental state sales tax revenue that may be paid 9 to a host community in which a quality event occurs.
The host community shall provide to the Oklahoma Tax Commission detailed information disclosing the total SENATE FLOOR VERSION - SB1998 SFLR Page 6 (Bold face denotes Committee Amendments) amount of eligible local support amounts for purposes of determining the amount of incremental state sales tax revenue that may be paid to a host community in which a quality event occurs.
Req.
F.
No.
If the Tax Commission determines through an analysis of the economic impact study that the total amount of projected incremental state sales tax revenues is greater than zero, but less than the total amount of eligible local support amounts, the Tax Commission shall make payment, subject to the limitations of subsection I H of SENATE FLOOR VERSION - SB1998 SFLR Page 7 (Bold face denotes Committee Amendments) this section, to the host community of the quality event in an amount equal to the projected incremental state sales tax revenues.
3117 Page 7 F.
If the Tax Commission determines through an analysis of the 2 economic impact study that the total amount of projected incremental 3 state sales tax revenues is greater than zero, but less than the total amount of eligible local support amounts, the Tax Commission 5 shall make payment, subject to the limitations of subsection I H of 6 this section, to the host community of the quality event in an 7 amount equal to the projected incremental state sales tax revenues.
If the Tax Commission determines through an analysis of 9 the economic impact study that the total amount of projected incremental state sales tax revenues is at least equal to the amount of eligible local support amounts, the Tax Commission shall make payment, subject to the limitations of subsection I H of this section, to the host community in which the quality event occurs in an amount equal to, but not greater than, the eligible local support amounts.
If the Tax Commission determines through an analysis of the economic impact study that the total amount of projected incremental state sales tax revenues is at least equal to the amount of eligible local support amounts, the Tax Commission shall make payment, subject to the limitations of subsection I H of this section, to the host community in which the quality event occurs in an amount equal to, but not greater than, the eligible local support amounts.
Req.
1.
No.
Two Hundred Fifty Thousand Dollars ($250,000.00) for a single quality event regardless of the amount of eligible local support paid by the host community defined pursuant to subparagraphs a through c of paragraph 8 of Section 4303 of this title;
3117 Page 8 1.
or SENATE FLOOR VERSION - SB1998 SFLR Page 8 (Bold face denotes Committee Amendments) 2.
Two Hundred Fifty Thousand Dollars ($250,000.00) for a 2 single quality event regardless of the amount of eligible local 3 support paid by the host community defined pursuant to subparagraphs a through c of paragraph 8 of Section 4303 of this title;
One Hundred Thousand Dollars ($100,000.00) for a single quality event defined pursuant to subparagraph d of paragraph 8 of Section 4303 of this title.
or 5 2.
One Hundred Thousand Dollars ($100,000.00) for a single 6 quality event defined pursuant to subparagraph d of paragraph 8 of 7 Section 4303 of this title.
2021, Section 4308, is 9 amended to read as follows:
2021, Section 4308, is amended to read as follows:
60-2-3117 QD 1/15/2026 9:43:18 AM Req.
COMMITTEE REPORT BY:
No.
COMMITTEE ON APPROPRIATIONS February 18, 2026 - DO PASS SENATE FLOOR VERSION - SB1998 SFLR Page 9 (Bold face denotes Committee Amendments)
3117 Page 9
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Action History

  1. Coauthored by Representative Deck

  2. Coauthored by Representative Hill (principal House author)

  3. Placed on General Order

  4. Reported Do Pass Appropriations committee; CR filed

  5. Referred to Appropriations

  6. Title stricken

  7. Reported Do Pass as amended Economic Development, Workforce and Tourism committee; CR filed

  8. Second Reading referred to Economic Development, Workforce and Tourism Committee then to Appropriations Committee

  9. Authored by Senator Coleman

  10. First Reading

Sponsors

Sponsorship breakdown

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2 sponsors · 0 co-sponsors · 149 not signed on · 2 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

Appropriations

Passed 20 Yea · 2 Nay
Party YeaNayPresentNot Voting
Democrat 3200
Republican 17000
Total 20200
% of votes cast 91%9%0%0%
How each member voted (22)
Member Party Vote
Carri Hicks Democrat Nay
Jo Anna Dossett Democrat Yea
Julia Kirt Democrat Nay
Michael Brooks Democrat Yea
Regina Goodwin Democrat Yea
Aaron Reinhardt Republican Yea
Adam Pugh Republican Yea
Ally Seifried Republican Yea
Brenda Stanley Republican Yea
Brent Howard Republican Yea
Casey Murdock Republican Yea
Chuck Hall Republican Yea
Dana Prieto Republican Yea
Darcy Jech Republican Yea
Dave Rader Republican Yea
District 24 Republican Yea
Grant Green Republican Yea
Jack Stewart Republican Yea
John Haste Republican Yea
Kendal Sacchieri Republican Yea
Roland Pederson Republican Yea
Tom Woods Republican Yea

Official roll call →

Subjects

finance
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 1998?
SB 1998 is sponsored by Bill Coleman (Republican) and Brian Hill (Republican).
What is the current status of SB 1998?
This bill is in committee in the Senate. Introduced February 02, 2026. It must pass committee before a floor vote.
Where can I track SB 1998?
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