SB 577 — Ad valorem tax; requiring submission of certain information for eligibility of certain exemption; requiring the Oklahoma Tax Commission to share information with the Incentive Evaluation Commission. Effective date.
Last action — Becomes law without Governor's signature 05/14/2025
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed House
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced February 03, 2025. Enacted.
Signed by Governor Kevin Stitt (Republican) on May 14, 2025.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
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Enacted
Current position in the legislative process.
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2 sponsors
2 primary, 0 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (2 R).
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Cleared a recorded vote
Passed 5 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
819 added · 875 removedPlain-language change summary
The revised version of Bill SB 577 includes changes that clarify the rules for ad valorem tax exemptions on manufacturing facilities. Specifically, it now clearly states that new, expanded, or acquired manufacturing facilities, including those for research and development, can be exempt from property taxes for five years. This change is important because it aims to encourage investment in manufacturing within Oklahoma, potentially boosting the local economy and creating jobs.
ENGROSSEDAn Act ENROLLED SENATE BILL NO.
Rader of the Senate and Pae of the House 5 An Act relating to ad valorem tax;
BESUBJECT: IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
Ad valorem tax exemption reports BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
Except as otherwise provided by subsection H of Section 3658 of this title pursuant to which the exemption authorized by this section may not be claimed, a qualifying manufacturing concern, as defined by Section 6B of Article X of the Oklahoma Constitution, and as further defined herein, shall be ENGR.exempt from the levy of any ad valorem taxes upon new, expanded or acquired manufacturing facilities including facilities engaged in research and development, for a period of five (5) years.
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577 Page 1 exempt from the levy of any ad valorem taxes upon new, expanded or acquired manufacturing facilities including facilities engaged in research and development, for a period of five (5) years.
facilities including repair and replacement parts, primarily engaged in aircraft repair, building and rebuilding whether or not on a factory basis, ENGR.c.
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577 Page 2 c.
Eligibility as a manufacturing facility pursuant to this subparagraph shallENR. be established, subject to review by the Oklahoma Tax Commission, by annually filing an affidavit with the Tax Commission stating that the facility so qualifies and such other information as required by the Tax Commission.
For purposes of determining whether annual gross revenues are derived from sales to out-of-state buyers, all sales to the federal government shall be considered to be an out- of-state buyer, d.
facilities that the investment cost of the construction, acquisition or expansion is Five Hundred ENGR.
577 Page 32 Thousandshall Dollarsbe ($500,000.00)established, orsubject moreto review by the Oklahoma Tax Commission, by annually filing an affidavit with respectthe toTax assetsCommission placedstating intothat servicethe duringfacility calendarso yearqualifies 2022.and such other information as required by the Tax Commission.
For purposes of determining whether annual gross revenues are derived from sales to out-of-state buyers, all sales to the federal government shall be considered to be an out- of-state buyer, d.
facilities that the investment cost of the construction, acquisition or expansion is Five Hundred Thousand Dollars ($500,000.00) or more with respect to assets placed into service during calendar year 2022.
Provided, “investment cost” shall not include the cost of direct replacement, refurbishment, repair or maintenance of existing machinery or equipment, except that “investment cost” investment cost shall include capital expenditures for direct replacement, refurbishment, repair or maintenance of existing machinery or equipment that qualifies for depreciation and/or amortization pursuant to the Internal Revenue ENGR.Code of 1986, as amended, and such expenditures shall be eligible as a part of an “expansion” expansion that otherwise qualifies under this section, e.
establishments primarily engaged in distribution as defined under Industry Numbers 49311, 49312, 49313 and ENR.
577 Page 43 Code of 1986, as amended, and suchIndustry expendituresSector shallNumber be42 eligible as a part of anthe “expansion”NAICS expansionManual, thatlatest otherwiserevision, qualifiesand underwhich thismeet section,the e.following qualifications:
establishments primarily engaged in distribution as defined under Industry Numbers 49311, 49312, 49313 and 49319 and Industry Sector Number 42 of the NAICS Manual, latest revision, and which meet the following qualifications:
facilities engaged in the manufacturing, compounding, processing or fabrication of materials into articles ENGR.of tangible personal property according to the special order of a customer (custom order manufacturing) by manufacturers classified as operating in North American Industry Classification System (NAICS) Sectors 32 and 33, but does not include such custom order manufacturing by manufacturers classified in other NAICS code sectors, and g.
with respect to any entity making an application for the exemption authorized by this section on or after January 1, 2023, the establishment making application for exempt treatment of real or personal property acquired or improved beginning January 1, 2022, and for any calendar year thereafter, the entity shall be required to pay new direct jobs, as defined by Section of this title for purposes of the Oklahoma Quality Jobs Program Act, an average annualized wage which equals or exceeds the average wage requirement ENR.
577 Page 54 ofin tangible personal property according to the specialOklahoma orderQuality ofJobs aProgram customerAct (customfor orderthe manufacturing)year by manufacturers classified as operating in Northwhich Americanthe Industryreal Classificationor Systempersonal (NAICS)property Sectorswas 32placed andinto 33,service. but does not include such custom order manufacturing by manufacturers classified in other NAICS code sectors, and g.
withThe respectOklahoma toTax anyCommission entitymay makingrequest anverification applicationfrom for the exemptionOklahoma authorizedDepartment byof thisCommerce sectionthat onan or after January 1, 2023, the establishment makingseeking applicationan exemption for exempt treatment of real or personal property acquiredpays or improved beginning January 1, 2022, and for any calendar year thereafter, the entity shall be required to pay new direct jobs, as defined by Section 3603 of this title for purposes of the Oklahoma Quality Jobs Program Act, an average annualized wage whichthat equals or exceeds the average wage requirement in theeffect Oklahoma Quality Jobs Program Act for the year in which the real or personal property was placed into service.
The Oklahoma Tax Commission may request verification from the Oklahoma Department of Commerce that an establishment seeking an exemption for real or personal property pays an average annualized wage that equals or exceeds the average wage requirement in ENGR.
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577 Page 6 effect for the year in which the real or personal property was placed into service.
“Facility” and “facilities”, except as otherwise provided by this section, means and includes the land, buildings, structures and ENGR.improvements used directly and exclusively in the manufacturing process.
Effective January 1, 2022, and for each calendar year thereafter, for establishments which have received a manufacturer exemption permit pursuant to the provisions of Section 1359.2 of this title, or facilities engaged in manufacturing activities defined or classified in the NAICS Manual under Industry Nos.
311111 through 339999, inclusive, but for no other establishments, facility ENR.
577 Page 75 improvementsand facilities means and includes the land, buildings, structures, improvements, machinery, fixtures, equipment and other personal property used directly and exclusively in the manufacturing process.process;
Effective January 1, 2022, and for each calendar year thereafter, for establishments which have received a manufacturer exemption permit pursuant to the provisions of Section 1359.2 of this title, or facilities engaged in manufacturing activities defined or classified in the NAICS Manual under Industry Nos.
311111 through 339999, inclusive, but for no other establishments, facility and facilities means and includes the land, buildings, structures, improvements, machinery, fixtures, equipment and other personal property used directly and exclusively in the manufacturing process;
No manufacturing concern shall receive more than one five- year exemption for any one manufacturing facility unless the ENGR.expansion which qualifies the manufacturing facility for an additional five-year exemption meets the requirements of paragraph 4 of this subsection and the employment level established for any previous exemption is maintained;
Show all 189 changed lines (149 more)
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577 Page 8 expansion which qualifies the manufacturing facility for an additional five-year exemption meets the requirements of paragraph 4 of this subsection and the employment level established for any previous exemption is maintained;
there is a net increase in annualized base payroll over the initial payroll of at least Two Hundred Fifty Thousand Dollars ($250,000.00) if the facility is located in a county with a population of fewer than seventy-five thousand (75,000), according to the most recent Federal Decennial Census, while maintaining or increasing base payroll in subsequent years, or at least One Million Dollars ($1,000,000.00) if the facilityENR. is located in a county with a population of seventy-five thousand (75,000) or more, according to the most recent Federal Decennial Census, while maintaining or increasing base payroll in subsequent years;
provided, the payroll requirement of this subparagraph shall be waived for claims for exemptions ENGR.
577 Page 96 includingfacility claimsis previouslylocated deniedin ora oncounty appealwith ona Marchpopulation 3,of 2010,seventy-five forthousand all(75,000) initial applications for exemption filed on or aftermore, Januaryaccording 1, 2004, and on or before March 31, 2009, and all subsequent annual exemption applications filed related to the initialmost applicationrecent forFederal exemption,Decennial forCensus, anwhile applicant,maintaining ifor theincreasing facilitybase haspayroll been located in Oklahomasubsequent foryears; at least fifteen (15) years engaged in marine engine manufacturing as defined under U.S.
Industryprovided, Numberthe 333618payroll requirement of thethis NAICSsubparagraph Manual,shall latestbe revision,waived for claims for exemptions including claims previously denied or on appeal on March 3, 2010, for all initial applications for exemption filed on or after January 1, 2004, and hason maintainedor before March 31, 2009, and all subsequent annual exemption applications filed related to the initial application for exemption, for an averageapplicant, employmentif ofthe fivefacility hundredhas (500)been orlocated morein full-time-equivalentOklahoma employeesfor overat aleast ten-yearfifteen period.(15) years engaged in marine engine manufacturing as defined under U.S.
Industry Number of the NAICS Manual, latest revision, and has maintained an average employment of five hundred (500) or more full-time-equivalent employees over a ten-year period.
Industry Number 322130 of the NAICS Manual, latest revision, union master payouts paid by the buyer of the facility to specified individuals employed by the facility at the time of purchase, as specified under the purchase agreement, ENGR.shall be excluded from payroll for purposes of this section.
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577 Page 10 shall be excluded from payroll for purposes of this section.
(1) “base payroll” shall mean total payroll adjusted for any nonrecurring bonuses, exercise of stock option or stock rights and other nonrecurring, extraordinaryENR. items included in total payroll, and (2) “initial payroll” shall mean base payroll for the year immediately preceding the initial construction, acquisition or expansion.
The Tax Commission shall verify payroll information through the Oklahoma Employment Security Commission by using reports from the Oklahoma Employment Security Commission for the calendar year immediately preceding the year for which initial application is made for base-line payroll, which must be maintained or increased for each subsequent year;
provided, a manufacturing facility shall have the option of ENGR.
577 Page 117 excludingextraordinary fromitems itsincluded in total payroll, and (2) “initial payroll” shall mean base payroll for purposesthe ofyear thisimmediately section:preceding the initial construction, acquisition or expansion.
The Tax Commission shall verify payroll information through the Oklahoma Employment Security Commission by using reports from the Oklahoma Employment Security Commission for the calendar year immediately preceding the year for which initial application is made for base-line payroll, which must be maintained or increased for each subsequent year;
provided, a manufacturing facility shall have the option of excluding from its payroll, for purposes of this section:
Payroll information ENGR.ENR.
577 Page 128 submitted pursuant to the provisions of this paragraph shall be submitted to the Tax Commission and shall be subject to the provisions of Section 205 of this title, and b.
The amount of increased base payroll shall include payroll for full-time- equivalent employees in this state who are employed by an entity other than the facility which has previously or is currently qualified to receive an exemption pursuant to the provisions of this section and who are leased or otherwise provided to the facility, if such employment did not exist in this state prior to the start of ENGR.initial construction or expansion of the facility.
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577 Page 13 initial construction or expansion of the facility.
5.ENR.
Except as otherwise provided by this paragraph, any new, acquired or expanded computer data processing, data preparation or information processing services provider classified in U.S.
Industry Number 518210 of the North American Industrial Classification System (NAICS) Manual, 2017 revision, may apply for exemptions under this section for each year in which new, acquired, or expanded capital improvements to the facility are made for assets placed in service not later than December 31, 2021, if:
ENGR.
577 Page 149 a.5.
Except as otherwise provided by this paragraph, any new, acquired or expanded computer data processing, data preparation or information processing services provider classified in U.S.
Industry Number 518210 of the North American Industrial Classification System (NAICS) Manual, 2017 revision, may apply for exemptions under this section for each year in which new, acquired, or expanded capital improvements to the facility are made for assets placed in service not later than December 31, 2021, if:
a.
518210 of the North American Industry Classification System (NAICS) Manual, 2017 revision, that has applied for and been granted an exemption for personal property at any time within five (5) years prior to November 1, 2021, may apply for exemptions for items of eligible ENGR.personal property to be located within improvements to real property and such real property and improvements having been exempt from ad valorem taxation prior to November 1, 2021, pursuant to the provisions of this section if such personal property is placed in service not later than December 31, 2036.
No additional personal property of such establishment placed in service after such date ENR.
577 Page 1510 personalshall propertyqualify tofor bethe located within improvements to real property and such real property and improvements having been exempt fromtreatment adotherwise valoremauthorized taxation prior to November 1, 2021, pursuant to the provisions of this sectionparagraph; if such personal property is placed in service not later than December 31, 2036.
No additional personal property of such establishment placed in service after such date shall qualify for the exempt treatment otherwise authorized pursuant to this paragraph;
Industry Number 324110 of the NAICS Manual, latest revision, which has applied for or been granted an exemption for a time period which began on or after calendar year 2012 and before calendar year 2016 but which did not meet the payroll requirements of subparagraph a of paragraph 4 of this subsection because of ENGR.nonrecurring bonuses, exercise of stock option or stock rights or other nonrecurring, extraordinary items included in total payroll in the previous year, shall be allowed an exemption, beginning with calendar year 2016, for the number of years including the calendar year for which the exemption was denied, remaining in the entity’s five-year exemption period, provided such entity attains or increases payroll at or above the initial or base payroll established for the exemption;
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577 Page 16 nonrecurring bonuses, exercise of stock option or stock rights or other nonrecurring, extraordinary items included in total payroll in the previous year, shall be allowed an exemption, beginning with calendar year 2016, for the number of years including the calendar year for which the exemption was denied, remaining in the entity’s five-year exemption period, provided such entity attains or increases payroll at or above the initial or base payroll established for the exemption;
A facility engaged in manufacturing which otherwise qualifies for the exemption or exemptions pursuant to the provisions of this section shall have the payroll requirements of paragraph 4 of this subsection waived for tax year 2021, which is based in part onENR. the 2020 calendar year payroll reported to the Oklahoma Employment Security Commission, and for tax year 2022, which is based in part on the 2021 calendar year payroll reported to the Oklahoma Employment Security Commission, and may continue to receive ENGR.
577 Page 1711 on the 2020 calendar year payroll reported to the Oklahoma Employment Security Commission, and for tax year 2022, which is based in part on the 2021 calendar year payroll reported to the Oklahoma Employment Security Commission, and may continue to receive the exemption for the five-year period provided in this section only if all other requirements of this section are met.
provided, ENGR.that the qualifying job creation and depreciable property investment occurred prior to calendar year but not earlier than calendar year 2013.
E.
Any person, firm or corporation claiming the exemption herein provided for shall file each year for which exemption is claimed, an application therefor with the county assessor of the county in which the new, expanded or acquired facility is located.
The application shall be on a form or forms prescribed by the Tax Commission, and shall be filed on or before March 15, except as ENR.
577 Page 1812 thatprovided in Section 2902.1 of this title, of each year in which the qualifyingfacility jobdesires creationto take the exemption or within thirty (30) days from and depreciableafter propertyreceipt investmentby occurredsuch priorperson, tofirm calendaror yearcorporation 2017of butnotice notof earliervaluation thanincrease, calendarwhichever yearis 2013.later.
E.
Any person, firm or corporation claiming the exemption herein provided for shall file each year for which exemption is claimed, an application therefor with the county assessor of the county in which the new, expanded or acquired facility is located.
The application shall be on a form or forms prescribed by the Tax Commission, and shall be filed on or before March 15, except as provided in Section 2902.1 of this title, of each year in which the facility desires to take the exemption or within thirty (30) days from and after receipt by such person, firm or corporation of notice of valuation increase, whichever is later.
ENGR.F.
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577 Page 19 F.
The valuation and assessment of property for which an ENGR.exemption is granted hereunder shall be performed by the Tax Commission using one or more of the cost, income and expense and ENR.
577 Page 2013 exemption is granted hereunder shall be performed by the Tax Commission using one or more of the cost, income and expense and sales comparison approaches to estimate fair cash value in accordance with the Uniform Standards of Professional Appraisal Practice.
The records and files of the Oklahoma Tax Commission concerning the administration of the Uniform Tax Procedure Code or of any state tax law shall be considered confidential and privileged, except as otherwise provided for by ENGR.law, and neither the Tax Commission nor any employee engaged in the administration of the Tax Commission or charged with the custody of any such records or files nor any person who may have secured information from the Tax Commission shall disclose any information obtained from the records or files or from any examination or inspection of the premises or property of any person.
S.
NO.Except as provided in paragraph 26 of subsection C of this section, neither the Tax Commission nor any employee engaged in the administration of the Tax Commission or charged with the custody of any such records or files shall be required by any court of this state to produce any of the records or files for the inspection of any person or for use in any action or proceeding, except when the records or files or the facts shown thereby are directly involved in an action or proceeding pursuant to the provisions of the Uniform Tax Procedure Code or of the state tax law, or when the ENR.
577 Page 21 law, and neither the Tax Commission nor any employee engaged in the administration of the Tax Commission or charged with the custody of any such records or files nor any person who may have secured information from the Tax Commission shall disclose any information obtained from the records or files or from any examination or inspection of the premises or property of any person.
B.
Except as provided in paragraph 26 of subsection C of this section, neither the Tax Commission nor any employee engaged in the administration of the Tax Commission or charged with the custody of any such records or files shall be required by any court of this state to produce any of the records or files for the inspection of any person or for use in any action or proceeding, except when the records or files or the facts shown thereby are directly involved in an action or proceeding pursuant to the provisions of the Uniform Tax Procedure Code or of the state tax law, or when the determination of the action or proceeding will affect the validity or the amount of the claim of the state pursuant to any state tax law, or when the information contained in the records or files constitutes evidence of violation of the provisions of the Uniform Tax Procedure Code or of any state tax law.
C.
The provisions of this section shall not prevent the Tax Commission, or with respect to the Oklahoma Department of Commerce in administration of the Oklahoma Rural Jobs Act as provided by paragraph 22 of this subsection, from disclosing the following ENGR.
577 Page 2214 informationdetermination andof nothe liabilityaction whatsoever,or civilproceeding orwill criminal,affect shallthe attachvalidity toor anythe memberamount of the Taxclaim Commission,of or the Oklahomastate Departmentpursuant ofto Commerceany asstate applicable,tax law, or anywhen employeethe thereofinformation forcontained anyin errorthe records or omissionfiles inconstitutes evidence of violation of the disclosureprovisions of suchthe information:Uniform Tax Procedure Code or of any state tax law.
C.
The provisions of this section shall not prevent the Tax Commission, or with respect to the Oklahoma Department of Commerce in administration of the Oklahoma Rural Jobs Act as provided by paragraph 22 of this subsection, from disclosing the following information and no liability whatsoever, civil or criminal, shall attach to any member of the Tax Commission, or the Oklahoma Department of Commerce as applicable, or any employee thereof for any error or omission in the disclosure of such information:
The disclosing of information or evidence to the Oklahoma State Bureau of Investigation, Attorney General, Oklahoma State Bureau of Narcotics and Dangerous Drugs Control, any district attorney or agent of any federal law enforcement agency when the information or evidence is to be used by such officials to investigate or prosecute violations of the criminal provisions of the Uniform Tax Procedure Code or of any state tax law or of any ENGR.federal crime committed against this state.
Any information disclosed to the Oklahoma State Bureau of Investigation, Attorney General, Oklahoma State Bureau of Narcotics and Dangerous Drugs ENR.
577 Page 2315 Control, any district attorney or agent of any federal crimelaw committedenforcement againstagency shall be kept confidential by such person and not be disclosed except when presented to a court in a prosecution for violation of the tax laws of this state.state or except as specifically authorized by law, and a violation by the Oklahoma State Bureau of Investigation, Attorney General, Oklahoma State Bureau of Narcotics and Dangerous Drugs Control, district attorney or agent of any federal law enforcement agency by otherwise releasing the information shall be a felony;
Any information disclosed to the Oklahoma State Bureau of Investigation, Attorney General, Oklahoma State Bureau of Narcotics and Dangerous Drugs Control, any district attorney or agent of any federal law enforcement agency shall be kept confidential by such person and not be disclosed except when presented to a court in a prosecution for violation of the tax laws of this state or except as specifically authorized by law, and a violation by the Oklahoma State Bureau of Investigation, Attorney General, Oklahoma State Bureau of Narcotics and Dangerous Drugs Control, district attorney or agent of any federal law enforcement agency by otherwise releasing the information shall be a felony;
The provisions of this paragraph shall include the furnishing of information by the Tax Commission to a county assessor to determine the amount of gross household income pursuant to the ENGR.provisions of Section 8C of Article X of the Oklahoma Constitution or Section 2890 of this title.
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577 Page 24 provisions of Section 8C of Article X of the Oklahoma Constitution or Section 2890 of this title.
The furnishing of information requested by any member of the general public and stated in the sworn lists or schedules of taxable property of public service corporations organized, existing, or doing business in this state which are submitted to and certified by the State Board of Equalization pursuant to the provisions of SectionENR. 2858 of this title and Section 21 of Article X of the Oklahoma Constitution, provided such information would be a public record if filed pursuant to Sections 2838 and 2839 of this title on behalf of a corporation other than a public service corporation;
10.
The furnishing of information requested by any member of the general public and stated in the findings of the Tax Commission as to the adjustment and equalization of the valuation of real and ENGR.
577 Page 2516 personalSection property2858 of thethis countiestitle and Section 21 of theArticle state,X whichof arethe submittedOklahoma toConstitution, andprovided certifiedsuch byinformation thewould Statebe Boarda ofpublic Equalizationrecord if filed pursuant to theSections provisions2838 ofand Section2839 2865 of this title andon Sectionbehalf 21 of Articlea Xcorporation ofother thethan Oklahomaa Constitution;public service corporation;
10.
The furnishing of information requested by any member of the general public and stated in the findings of the Tax Commission as to the adjustment and equalization of the valuation of real and personal property of the counties of the state, which are submitted to and certified by the State Board of Equalization pursuant to the provisions of Section 2865 of this title and Section 21 of Article X of the Oklahoma Constitution;
ENGR.14.
After the filing of a tax warrant pursuant to law, the furnishing of information upon written request by any member of the general public as to any agreement entered into by the Tax Commission concerning a compromise of tax liability for an amount less than the amount of tax liability stated on such warrant;
ENR.
577 Page 2617 14.15.
After the filing of a tax warrant pursuant to law, the furnishing of information upon written request by any member of the general public as to any agreement entered into by the Tax Commission concerning a compromise of tax liability for an amount less than the amount of tax liability stated on such warrant;
15.
The disclosure of information directly involved in the resolution of the protest by a taxpayer to an assessment of tax or additional tax or the resolution of a claim for refund filed by a ENGR.taxpayer, including the disclosure of the pendency of an administrative proceeding involving such protest or claim, to a person called by the Tax Commission as an expert witness or as a witness whose area of knowledge or expertise specifically addresses the issue addressed in the protest or claim for refund.
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577 Page 27 taxpayer, including the disclosure of the pendency of an administrative proceeding involving such protest or claim, to a person called by the Tax Commission as an expert witness or as a witness whose area of knowledge or expertise specifically addresses the issue addressed in the protest or claim for refund.
The furnishing of information regarding incentive payments made pursuant to the provisions of Sections 3601 through 3609 of thisENR. title, incentive payments made pursuant to the provisions of Sections 3501 through 3508 of this title, or tax credits claimed pursuant to the provisions of Sections 1 through 8 of this act Sections 3930 through 3937 of this title;
23.
The furnishing to a prospective purchaser of any business, or his or her authorized representative, of information relating to any liabilities, delinquencies, assessments or warrants of the prospective seller of the business which have not been filed of ENGR.
577 Page 2818 record,this establishedtitle, orincentive becomepayments finalmade andpursuant whichto relatethe solelyprovisions of Sections 3501 through 3508 of this title, or tax credits claimed pursuant to the seller’sprovisions business.of Sections 1 through 8 of this act Sections 3930 through 3937 of this title;
23.
The furnishing to a prospective purchaser of any business, or his or her authorized representative, of information relating to any liabilities, delinquencies, assessments or warrants of the prospective seller of the business which have not been filed of record, established or become final and which relate solely to the seller’s business.
Such an order may only be issued upon ENGR.a sworn application by an agent of the Oklahoma State Bureau of Narcotics and Dangerous Drugs Control or the Attorney General, certifying that the person or entity whose records and files are to be examined is the target of an ongoing investigation of a felony violation of the Uniform Controlled Dangerous Substances Act and that information resulting from such an examination would likely be relevant to that investigation.
Any records or information obtained ENR.
577 Page 2919 apursuant swornto applicationsuch by an agentorder ofmay only be used by the Oklahoma State Bureau of Narcotics and Dangerous Drugs ControlControl, district attorney or the Attorney General,General certifyingin that the personinvestigation or entity whose records and filesprosecution are to be examined is the target of an ongoing investigation of a felony violation of the Uniform Controlled Dangerous Substances Act andor thatmoney informationlaundering resultingpursuant fromto suchSection an2001 examinationof wouldTitle likely21 beof relevantthe toOklahoma thatStatutes. investigation.
Any records or information obtained pursuant to such an order may only be used by the Oklahoma State Bureau of Narcotics and Dangerous Drugs Control, district attorney or the Attorney General in the investigation and prosecution of a felony violation of the Uniform Controlled Dangerous Substances Act or money laundering pursuant to Section 2001 of Title 21 of the Oklahoma Statutes.
The disclosure of information, as prescribed by this paragraph, which is related to the proposed or actual usage of tax ENGR.credits pursuant to Section 2357.7 of this title, the Small Business Capital Formation Incentive Act or the Rural Venture Capital Formation Incentive Act.
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577 Page 30 credits pursuant to Section 2357.7 of this title, the Small Business Capital Formation Incentive Act or the Rural Venture Capital Formation Incentive Act.
the identity or legal name of any Oklahoma business venture, Oklahoma small business venture or Oklahoma rural small business venture in which a qualified investment has been made by a capital company, or d.ENR.
the amount of funds invested in a qualified venture capital company, the amount of qualified investments in a qualified small business capital company or qualified rural small business capital company and the amount of investments made by a qualified venture ENGR.
577 Page 3120 capitald. company, qualified small business capital company, or qualified rural small business capital company;
the amount of funds invested in a qualified venture capital company, the amount of qualified investments in a qualified small business capital company or qualified rural small business capital company and the amount of investments made by a qualified venture capital company, qualified small business capital company, or qualified rural small business capital company;
or ENGR.34.
The disclosure of information required in order to comply with the provisions of subsection H of Section 2902 of this title.
D.
The Tax Commission shall cause to be prepared and made available for public inspection in the office of the Tax Commission ENR.
577 Page 3221 34.in such manner as it may determine an annual list containing the name and post office address of each person, whether individual, corporate or otherwise, making and filing an income tax return with the Tax Commission.
The disclosure of information required in order to comply with the provisions of subsection H of Section 2902 of this title.
D.
The Tax Commission shall cause to be prepared and made available for public inspection in the office of the Tax Commission in such manner as it may determine an annual list containing the name and post office address of each person, whether individual, corporate or otherwise, making and filing an income tax return with the Tax Commission.
The report shall include, for the previous fiscal year, the Tax Commission’s best estimate of the amount of state revenue that would have been collected but for the existence ENGR.of each such exclusion, deduction, credit, exemption, deferral or other preferential tax treatment allowed by law.
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577 Page 33 of each such exclusion, deduction, credit, exemption, deferral or other preferential tax treatment allowed by law.
Unless otherwise provided for in this section, any violation of the provisions of this section shall constitute a misdemeanor and shallENR. be punishable by the imposition of a fine not exceeding One Thousand Dollars ($1,000.00) or by imprisonment in the county jail for a term not exceeding one (1) year, or by both such fine and imprisonment, and the offender shall be removed or dismissed from office.
ENGR.
577 Page 3422 H.shall be punishable by the imposition of a fine not exceeding One Thousand Dollars ($1,000.00) or by imprisonment in the county jail for a term not exceeding one (1) year, or by both such fine and imprisonment, and the offender shall be removed or dismissed from office.
H.
PassedENR. the Senate the 11th day of March, 2025.
Presiding Officer of the Senate Passed the House of Representatives the ____ day of __________, 2025.
Presiding Officer of the House of Representatives ENGR.
577 Page 3523 Passed the Senate the 11th day of March, 2025.
Presiding Officer of the Senate Passed the House of Representatives the 6th day of May, 2025.
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.
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577 Page 24
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Action History
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Becomes law without Governor's signature 05/14/2025
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Sent to Governor
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Signed, returned to Senate
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Enrolled, to House
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Referred for enrollment
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Signed, returned to Senate
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Third Reading, Measure passed: Ayes: 89 Nays: 2
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General Order
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CR; Do Pass Appropriations and Budget Committee
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Recommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee
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Referred to Appropriations and Budget Finance Subcommittee
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Second Reading referred to Appropriations and Budget
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First Reading
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Engrossed to House
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Referred for engrossment
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Measure passed: Ayes: 45 Nays: 0
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General Order, Considered
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Placed on General Order
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Coauthored by Representative Pae (principal House author)
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Reported Do Pass Revenue and Taxation committee; CR filed
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Second Reading referred to Revenue and Taxation
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Authored by Senator Rader
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First Reading
Sponsors
- Dave Rader · Primary
- Daniel Pae · Primary
Sponsorship breakdown
Export CSV (upgrade) →2 sponsors · 0 co-sponsors · 149 not signed on · 2 voted No
Sponsors (2)
- Dave Rader Republican
- Daniel Pae Republican
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.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 71 | 2 | 0 | 6 |
| Democrat | 14 | 0 | 0 | 0 |
| Unaffiliated | 4 | 0 | 0 | 2 |
| Total | 89 | 2 | 0 | 8 |
| % of votes cast | 90% | 2% | 0% | 8% |
How each member voted (99)
| Member | Party | Vote |
|---|---|---|
| Bennett | — | Yea |
| Pittman | — | Yea |
| Mr. Speaker | — | Yea |
| Alonso-Sandoval | — | Not Voting |
| VACANCY: | — | Not Voting |
| Crosswhite Hader | — | Yea |
| Andy Fugate | Democrat | Yea |
| Annie Menz | Democrat | Yea |
| Cyndi Munson | Democrat | Yea |
| Ellen Pogemiller | Democrat | Yea |
| Ellyn Hefner | Democrat | Yea |
| Jacob Rosecrants | Democrat | Yea |
| Jared Deck | Democrat | Yea |
| John Waldron | Democrat | Yea |
| Melissa Provenzano | Democrat | Yea |
| Meloyde Blancett | Democrat | Yea |
| Michelle McCane | Democrat | Yea |
| Mickey Dollens | Democrat | Yea |
| Suzanne Schreiber | Democrat | Yea |
| Trish Ranson | Democrat | Yea |
| Anthony Moore | Republican | Yea |
| Bob Ed Culver | Republican | Yea |
| Brad Boles | Republican | Yea |
| Brian Hill | Republican | Yea |
| Carl Newton | Republican | Yea |
| Chad Caldwell | Republican | Yea |
| Chris Banning | Republican | Not Voting |
| Chris Kannady | Republican | Not Voting |
| Chris Sneed | Republican | Yea |
| Chuck Hall | 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 | Yea |
| David Smith | Republican | Yea |
| Dell Kerbs | Republican | Yea |
| Derrick Hildebrant | Republican | Yea |
| Dick Lowe | Republican | Yea |
| Eddy Dempsey | Republican | Yea |
| Emily Gise | Republican | Yea |
| Eric Roberts | Republican | Yea |
| Erick Harris | Republican | Yea |
| Gabe Woolley | Republican | Yea |
| George Burns | Republican | Yea |
| Gerrid Kendrix | Republican | Yea |
| Jack Stewart | Republican | Yea |
| Jason Blair | Republican | Yea |
| Jay Steagall | Republican | Yea |
| Jim Grego | Republican | Not Voting |
| 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 | 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 | Yea |
| Mike Kelley | Republican | Yea |
| Mike Lay | Republican | Yea |
| Mike Osburn | Republican | Yea |
| Molly Jenkins | Republican | Nay |
| Neil Hays | Republican | Yea |
| Nick Archer | Republican | Yea |
| Nicole Miller | Republican | Yea |
| Preston Stinson | Republican | Yea |
| Rande Worthen | Republican | Not Voting |
| Rick West | Republican | Not Voting |
| 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 | Nay |
| Toni Hasenbeck | Republican | Not Voting |
| Trey Caldwell | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 22 | 0 | 0 | 0 |
| Unaffiliated | 1 | 0 | 0 | 0 |
| Democrat | 4 | 0 | 0 | 0 |
| Total | 27 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (27)
| Member | Party | Vote |
|---|---|---|
| Bennett | — | Yea |
| Andy Fugate | Democrat | Yea |
| Cyndi Munson | Democrat | Yea |
| Melissa Provenzano | Democrat | Yea |
| Meloyde Blancett | Democrat | Yea |
| Brian Hill | Republican | Yea |
| Chad Caldwell | Republican | Yea |
| Daniel Pae | Republican | Yea |
| Danny Sterling | Republican | Yea |
| Dell Kerbs | Republican | Yea |
| George Burns | Republican | Yea |
| Gerrid Kendrix | Republican | Yea |
| Jim Grego | Republican | Yea |
| John Kane | Republican | Yea |
| John Pfeiffer | Republican | Yea |
| Josh West | Republican | Yea |
| Judd Strom | Republican | Yea |
| Kevin West | Republican | Yea |
| Mark Lawson | Republican | Yea |
| Mike Osburn | Republican | Yea |
| Nicole Miller | Republican | Yea |
| Robert Manger | Republican | Yea |
| Ross Ford | Republican | Yea |
| Scott Fetgatter | Republican | Yea |
| Steve Bashore | Republican | Yea |
| Tammy West | Republican | Yea |
| Trey Caldwell | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 5 | 0 | 0 | 0 |
| Democrat | 2 | 0 | 0 | 0 |
| Total | 7 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (7)
| Member | Party | Vote |
|---|---|---|
| Ellyn Hefner | Democrat | Yea |
| Suzanne Schreiber | Democrat | Yea |
| Cody Maynard | Republican | Yea |
| George Burns | Republican | Yea |
| Gerrid Kendrix | Republican | Yea |
| Mike Lay | Republican | Yea |
| Ryan Eaves | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 37 | 0 | 0 | 2 |
| Democrat | 8 | 0 | 0 | 0 |
| Total | 45 | 0 | 0 | 2 |
| % of votes cast | 96% | 0% | 0% | 4% |
How each member voted (47)
| Member | Party | Vote |
|---|---|---|
| Carri Hicks | Democrat | Yea |
| Jo Anna Dossett | Democrat | Yea |
| Julia Kirt | Democrat | Yea |
| Mark Mann | Democrat | Yea |
| Mary B. Boren | Democrat | Yea |
| Michael Brooks | Democrat | Yea |
| Nikki Nice | Democrat | Yea |
| Regina Goodwin | 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 |
| Casey Murdock | Republican | Not Voting |
| Christi Gillespie | Republican | Yea |
| Chuck Hall | Republican | Not Voting |
| Dana Prieto | Republican | Yea |
| Darcy Jech | Republican | Yea |
| Dave Rader | Republican | Yea |
| David Bullard | Republican | Yea |
| District 24 | Republican | Yea |
| Dusty Deevers | Republican | Yea |
| George Burns | Republican | Yea |
| Grant Green | Republican | Yea |
| Jack Stewart | Republican | Yea |
| 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 | Yea |
| Lonnie Paxton | Republican | Yea |
| Micheal Bergstrom | Republican | Yea |
| Paul Rosino | Republican | Yea |
| Randy Grellner | Republican | Yea |
| Roland Pederson | Republican | Yea |
| Shane Jett | Republican | Yea |
| Spencer Kern | Republican | Yea |
| Todd Gollihare | Republican | Yea |
| Tom Woods | Republican | Yea |
| Warren Hamilton | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 8 | 0 | 0 | 0 |
| Democrat | 2 | 0 | 0 | 0 |
| Total | 10 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (10)
| Member | Party | Vote |
|---|---|---|
| Julia Kirt | Democrat | Yea |
| Mark Mann | Democrat | Yea |
| Brent Howard | Republican | Yea |
| Christi Gillespie | Republican | Yea |
| Dave Rader | Republican | Yea |
| Dusty Deevers | Republican | Yea |
| Kendal Sacchieri | Republican | Yea |
| Shane Jett | Republican | Yea |
| Todd Gollihare | Republican | Yea |
| Warren Hamilton | Republican | Yea |
Subjects
Frequently asked questions
- Who sponsors SB 577?
- SB 577 is sponsored by Dave Rader (Republican) and Daniel Pae (Republican).
- What is the current status of SB 577?
- This bill has been enacted into law. Introduced February 03, 2025. Enacted.
- Where can I track SB 577?
- Track SB 577 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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