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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
HOUSE BILL 3602 By: Lepak
AS INTRODUCED
An Act relating to health care-related tax; mandating
the Oklahoma Health Care Authority submit a yearly
report; mandating the Authority publicly post the
report; providing what the report shall entail;
prohibiting a tax increasing net patient revenue;
providing an exception; providing for a yearly
gradual decrease for health care-related tax revenue;
prohibiting the imposition of a health care-related
tax rate that varies by volume or percentage;
providing for codification; and providing an
effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 3241.7 of Title 63, unless there
is created a duplication in numbering, reads as follows:
A. The Oklahoma Health Care Authority shall submit a report to
the Governor and the Legislature no later than October 1 of each
year. The Oklahoma Health Care Authority shall publicly post this
report on its website no later than the date provided in this
subsection. This report shall include detailed information of each
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health care-related tax, as defined in 42 C.F.R. Section 433.55,
including but not limited to:
1. Which class or classes of health care services or providers,
as defined in 42 C.F.R. Section 433.56, such tax is imposed;
2. Whether the tax is broad-based, as defined under 42 U.S.C.
1396b;
3. Whether the tax is imposed uniformly, as defined under 42
U.S.C. 1396b;
4. Whether the Oklahoma Health Care Authority has requested a
waiver of the broad-based and uniform requirements; and
5. The percentage of net patient revenue attributable to the
class or classes that the health care-related tax represents, as of
July 4, 2025.
B. In no case shall a health care-related tax, as defined in 42
C.F.R. Section 433.55, be imposed in a manner that would increase
the percentage of net patient revenue attributable to the class or
classes that the health care-related tax represents above the level
in effect as of July 4, 2025.
C. In no case shall a health care-related tax, as defined in 42
C.F.R. Section 433.55, except a tax on a class of services defined
in 42 C.F.R. 433.56(a)(3)-(4), be imposed in a manner that would
increase the percentage of net patient revenue attributable to the
class or classes that the health care-related tax represents above
the following levels:
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1. Five and one-half percent (5.5%) in a federal fiscal year
2028;
2. Five percent (5%) in a federal fiscal year 2029;
3. Four and one-half percent (4.5%) in a federal fiscal year
2030;
4. Four percent (4%) in a federal fiscal year 2031; or
5. Three and one-half percent (3.5%) in a federal fiscal year
2032 and each subsequent year.
D. In no case shall a health care-related tax, as defined in 42
C.F.R. Section 433.55, be imposed in a manner that imposes a tax
rate that varies directly or indirectly by volume or percentage of
Medicaid taxable units, as defined by 42 U.S.C. Section 1396b(w).
SECTION 2. This act shall become effective November 1, 2026.
60-2-15360 TJ 12/16/25