Oklahoma 2026 Regular Session Status: In Committee 1 R cosponsors

SB 1396 — Sales tax; providing exemption for certain organizations providing support for first responders. Effective date.

Last action — Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee

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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

Stalled 16% · 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.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 R).

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.

In plain language

This bill exempts certain organizations that support first responders from sales tax.

The bill proposes a sales tax exemption for organizations that provide support to first responders. This aims to reduce financial burdens on these organizations.

What this means for you
  • Small Business: If you're a small business selling to these organizations, this may affect your sales tax collection needs.

Bill Text

How this bill changes current law

1 change Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill expands existing sales tax exemptions to include organizations that support municipal law enforcement and emergency services.

  • 68 O.S. 2021, Section 1356

    organizations that support municipal law enforcement departments, municipal fire departments, emergency medical service providers operated by municipalities, municipal disaster mitigation services, and first responder canine training facilities

    It adds a new exemption category for certain organizations that provide support to municipal safety and emergency services.

Action History

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

  2. Authored by Senator Stewart

  3. First Reading

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 150 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (150)

150 members have not signed on to this bill.

Show all 150 →

"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

Subjects

public-safety taxation
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 1396?
SB 1396 is sponsored by Jack Stewart (Republican).
What is the current status of SB 1396?
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 1396?
Track SB 1396 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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