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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
HOUSE BILL 3079 By: Fugate
AS INTRODUCED
An Act relating to public finance; amending 62 O.S.
2021, Section 46, which relates to information
regarding state revenues and expenditures; requiring
information regarding income sources; requiring
information regarding expenditures; prescribing
requirements related to export of information;
prescribing time period for data entry; providing an
effective date; and declaring an emergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 62 O.S. 2021, Section 46, is
amended to read as follows:
Section 46. A. This act shall be known and may be cited as the
"Taxpayer Transparency Act".
B. As used in the Taxpayer Transparency Act:
1. "Single website" means a website that allows the public to
access information identified in subsection C of this section
without any fee or charge to the public for such access;
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2. "Expenditure of funds" means the disbursement of all state
and federal funds regardless of amount of expenditure, whether
appropriated or nonappropriated, excluding:
a. the transfer of funds between two state agencies,
b. payments of state or federal assistance to an
individual,
c. child support payments, and
d. refunds issued by the Oklahoma Tax Commission
resulting from the overpayment of tax;
3. "Incentive payments" means payments made under the Oklahoma
Quality Jobs Program Act, Saving Quality Jobs Act, Oklahoma Quality
Jobs Incentive Leverage Act, Small Employer Quality Jobs Incentive
Act, Oklahoma Specialized Quality Investment Act and Oklahoma
Quality Investment Act;
4. "Tax credit" means a credit pursuant to the Oklahoma Income
Tax Act against tax liability which is taken by a taxpayer,
excluding credits authorized under paragraphs 1 and 2 of subsection
B of Section 2357 and Sections 2357.29, 2357.29A and 2357.43 of
Title 68 of the Oklahoma Statutes; and
5. "Stimulus funds expenditure" means the disbursement by state
agencies of federal funds received pursuant to the federal American
Recovery and Reinvestment Act of 2009.
C. The Office of Management and Enterprise Services shall
develop and operate a single website accessible by the public. The
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website shall include aggregate information on state and federal
revenue, expenditures and incentive payments and information on
state tax preferences as contained in the tax expenditure report
published by the Oklahoma Tax Commission pursuant to subsection E of
Section 205 of Title 68 of the Oklahoma Statutes. The website shall
include search capabilities. The single website shall be organized
and developed so that a user may readily identify the sources of
revenue to each and every fund, of the state, whether an
appropriated fund, revolving fund, or other fund, the date or dates
upon which the revenue was appropriated, directed, transferred,
apportioned, or otherwise deposited to the credit of the fund. The
website shall also include every expenditure made from each fund,
clearly identify the date of the expenditure, the person or entity
to whom or to which funds were paid, the purpose of the expenditure,
and a coding system to allow a user to readily determine the type of
expenditure by reference to its code number and such other
information as may be prescribed by the Office of Management and
Enterprise Services, including, but not limited to, a method to
allow a user to readily determine the fiscal year during which a
fund received income and the fiscal year during which any
expenditure was made. All of the income information related to each
fund and all of the expenditure information related to each fund
shall be created and maintained using a method that allows a user to
export the information in a format or formats commonly available to
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individuals or business entities. Each transaction with respect to
each fund shall be entered into the system not later than ninety
(90) days after its original occurrence.
D. Effective January 1, 2011, the Office of Management and
Enterprise Services shall update the website with "Open Books 2.0,",
an expanded online database through which each individual
expenditure shall be listed individually separate of aggregated
amount. The information shall be searchable by term including name
of recipient, entity making expenditure and date of expenditure.
The website shall allow members of the public to export sets of data
produced by search query in a standardized exportable form. No
later than eighteen (18) months after "Open Books 2.0" is online,
the Office of Management and Enterprise Services shall create an
online archive for each fiscal year, beginning with Fiscal Year
2011, which shall be accessible and searchable to online users.
E. Such website shall also include, but not be limited to:
1. For the expenditure of funds or incentive payments:
a. the name and principal location of the entity and/or
recipients of the funds, excluding release of
information relating to an individual's place of
residence, release of information prohibited by
subsection D of Section 24A.7 of Title 51 of the
Oklahoma Statutes or by federal law relating to
privacy rights,
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b. the amount of funds expended,
c. the type of transaction,
d. the funding or expending agency, and
e. a descriptive purpose of the funding action or
expenditure;
2. For stimulus fund expenditures:
a. a link to the name and principal location of the
entity and/or recipients of the funds regardless of
amount,
b. the amount of stimulus funds expended,
c. the funding or expending agency, and
d. a descriptive purpose of the funding action or
expenditure; and
3. For each state tax credit, information, including but not
limited to:
a. the name of each taxpayer to which a credit has been
granted,
b. the amount of such credit, and
c. the specific provision under which a credit has been
granted.
F. The single website provided for in subsection C of this
section shall include data on state revenue, expenditures and
incentive payments for the fiscal year 2007 and each fiscal year
thereafter, on state tax credits for tax year 2007 and each tax year
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thereafter, and on stimulus fund expenditures for the fiscal year
2009 and each fiscal year thereafter. For the fiscal year 2017 and
each fiscal year thereafter, the website shall include data which
track the expenditure of federal funds by program. Such data shall
be available on the single website no later than one hundred twenty
(120) days after the last day of the preceding fiscal year;
provided, data on stimulus fund expenditures for the fiscal year
2009 shall be available on the single website within one hundred
twenty (120) days after June 10, 2010.
G. No later than January 1, 2012, the single website provided
for in subsection C of this section shall include a section specific
to data on road funding in this state. This section of the website
shall include but not be limited to historical as well as current
revenue collections and apportionment data on the following:
1. Diesel fuel and gasoline excise tax collected pursuant to
Sections 500.4 and 603 of Title 68 of the Oklahoma Statutes;
2. Gross production tax collected pursuant to Section 1001 of
Title 68 of the Oklahoma Statutes;
3. Motor vehicle collections collected pursuant to Sections 6-
101, 6-114, 14-116 and 1105 et seq. of Title 47 of the Oklahoma
Statutes; and
4. Motor vehicle excise tax collected pursuant to Sections
2103, 2104.3 and 2110 of Title 68 of the Oklahoma Statutes.
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H. No later than January 1, 2012, the Office of Management and
Enterprise Services shall include as part of the single website all
spending data subject to publication by the "School District
Transparency Act" in Title 70 of the Oklahoma Statutes.
I. No later than January 1, 2015, the Office of Management and
Enterprise Services shall include as part of the single website an
interactive Oklahoma Taxpayer Receipt function. Such function shall
allow the taxpayer to enter an amount or estimated amount of income
and sales tax paid during the most recent year in order to obtain an
itemized estimate of the percentage and dollar amount of the income
and sales tax paid by the taxpayer which is allocated to various
general categories of state expenditures.
J. The Oklahoma Tax Commission, the Office of the State
Treasurer, all institutions of The Oklahoma State System of Higher
Education and any other state agency shall provide to the Office of
Management and Enterprise Services such information as is necessary
to accomplish the purposes of the Taxpayer Transparency Act.
K. So that the Tax Commission may fulfill its obligations as
required by this section, all recipients of tax credits, as that
term is defined herein, shall file their reports or returns claiming
the tax credits in an electronic format, as may be required by the
Tax Commission. The Tax Commission may disallow any claim of a
person for a tax credit due to its failure to file a report or
return as required under the authority of this subsection.
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L. Nothing in the Taxpayer Transparency Act shall require the
disclosure of information which is required to be kept confidential
by state or federal law.
M. The disclosure of information required by this section shall
create no liability whatsoever, civil or criminal, to the State of
Oklahoma or any member of the Office of Management and Enterprise
Services or any employee thereof for disclosure of the information
or for any error or omission in the disclosure.
N. The State Auditor and Inspector shall maintain a website
providing public access to the documentation of stimulus funding
pursuant to the requirements of this section. The website shall
provide a list of all stimulus fund expenditures regardless of
amount. The entire list of stimulus fund expenditures and each of
the related content requirements as detailed in subsection D of this
section shall be available for export in standardized formats
including but not limited to eXtensible Markup Language (XML) and
Comma Separated Value (CSV) formats. The list of expenditures shall
include searchable functionality including but not limited to the
ability to search the expenditures by the name of the entity
receiving funding, name of entity processing funding and name of
entity benefiting from funding.
O. Information about tax credits subject to disclosure pursuant
to this section shall include the identity of all taxpayers or
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organizations having any part in the chain of custody or claim to
the credit or credits at any time during the credit's existence.
SECTION 2. This act shall become effective July 1, 2026.
SECTION 3. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
60-2-15788 MAH 01/11/26