SB 2184

Summary

As enrolled 4/29/2026: - Makes numerous corrections to consolidate and amend multiple versions of various statutes. ++Tax++ - Extends the sales tax exemption for rolling stock to July 1, 2029. (p. 317) - Exempts the sale, lease, or rental of broadband equipment by providers of Internet service if the property is used by the provider or a subsidiary in or during the distribution of broadband service from the sales and use tax, effective as of June 2, 2023. (An exemption was previously permitted on this date if the legislature enacted an incentive, but as they did not, the exemption was not in force). (p. 317-318) - Ends the sales and use tax exemption for commercial forestry service equipment in January 2027. (p. 337-338) - Extends the tax credit for clean-burning motor vehicle fuel property to hydrogen fuel cells. (p. 319) - Provides a $100 income tax deduction for employers providing paid leave to employees who serve as poll workers. (p. 337-338) - Requires manufacturing facilities receiving property tax exemptions to to submit reports detailing payroll data for new jobs to the Tax Commission. (p. 377-378) ++Marijuana++ - Directs the Authority to develop process validation procedures for cannabinoid testing. - Does not require a licensee to validate their process. ++Transportation/Automotive++ - Incorporates vertiport into the definition for "airport hazard" and adds the encouragement and development of vertiports into the responsibilities of the Oklahoma Department of Aerospace and Aeronautics. - Clarifies that when an automated driving system is engaged, it is legally considered the driver or operator and is considered licensed to operate the vehicle. (p. 141) - Expands cases where the Motor Vehicle Commission may deny an application for a license, revoke or suspend a license, or impose a fine for dealerships and manufacturers. ++Labor++ - Provides a tax exemption for employers providing paid leave to an employee to volunteer as a poll worker. ++Real Estate++ - Provides that owners of manufactured homes may apply for a new certificate of title when a licensed attorney opinion determines the owner of a manufactured home has marketable title to the real property where the manufactured home is located. ++Recreation++ - Lowers the age at which a person may operate a motor vehicle under the graduated driver license provisions from 15 and 6 months to 15 years of age when currently receiving instruction or having completed driver education. (p. 102) - Allows a person who is at least 16 to be issued an intermediate class D license after they have possessed a learner permit for at least 180 days and have completed at least 50 hours of behind-the-wheel training, along with a free course on work zone and first responder safety. (p. 103) ++Alcohol++ - Repeals section of law related to specific criteria that a written statement must include to necessitate the drawing of blood from a potential DUI/OWI offender, and replaces this criteria with "exigent circumstances" that necessitate the withdrawal of blood. (p.169) ++Other++ - Revises the administrative rulemaking process to require express gubernatorial or cabinet secretary approval for permanent rules and to deem any proposed rule not acted upon by the Legislature as disapproved. - Exempts nonstructural interior construction projects from requiring an architect if the services are performed by a licensed interior designer. - Mandates that PBMs include documented proof from wholesalers showing that the drug is currently in stock and available for purchase by the dispensing pharmacy at a price below the PBM’s reimbursement price if a below-cost reimbursement appeal is denied. (p. 355)

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