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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
SENATE BILL 1544 By: Prieto
AS INTRODUCED
An Act relating to state government; creating the
United States Semiquincentennial Celebration Taxpayer
Relief Act; providing short title; establishing
legislative findings; authorizing the
reclassification of certain funds by the Office of
Management and Enterprise Services; establishing
certain eligible uses of funds; requiring the Office
of Management and Enterprise Services to submit a
report to the Legislature and United States
Department of the Treasury; establishing the United
States Semiquincentennial Taxpayer Relief Program;
providing eligibility to receive certain rebates from
the program; making appropriation; granting oversight
and enforcement authority to the Joint Committee on
Appropriations and Budget; providing for
codification; and declaring an emergency.
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 130.50 of Title 74, unless there
is created a duplication in numbering, reads as follows:
A. This act shall be known as the “United States
Semiquincentennial Celebration Taxpayer Relief Act”.
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B. The Legislature finds that this state has obligated but
unexpended funds from the American Rescue Plan Act of 2021
Coronavirus State and Local Fiscal Recovery Funds, totaling
approximately Seven Hundred Fifty Million Dollars ($750,000,000.00).
In celebration of the United States Semiquincentennial, the two
hundred fiftieth anniversary of American independence, and as a
gesture of gratitude to Oklahoma taxpayers for their resilience
through challenging times, these funds shall be reclassified to
revenue replacement under 31 C.F.R., Part 35, Subpart A, to offset
existing state obligations. This will free equivalent state general
revenue for a one-time taxpayer relief program, ensuring federal
compliance while providing direct relief.
C. The Office of Management and Enterprise Services, in
consultation with the State Treasurer, is authorized to reclassify
up to Seven Hundred Fifty Million Dollars ($750,000,000.00) of
obligated but unexpended Coronavirus State and Local Fiscal Recovery
Funds to revenue replacement provisions. Eligible uses include, but
shall not be limited to:
1. Offsetting personnel and operational costs for government
services;
2. Support for behavioral health and developmental services;
3. Replenishment of trust funds impacted by pandemic demands;
and
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4. Other provision of government services as defined by United
States Department of the Treasury guidance, to the extent of
calculated pandemic-related revenue loss.
D. Reclassifications shall prioritize substitution for fiscal
year 2026 and fiscal year 2027 general fund appropriations, freeing
up equivalent state revenues. No funds shall be used for new
initiatives beyond existing obligations. The Office of Management
and Enterprise Services shall submit a report to the Legislature and
United States Department of the Treasury by March 31, 2026,
detailing reclassifications and compliance.
E. There is hereby created the United States Semiquincentennial
Taxpayer Relief Program, to be administered by the Oklahoma Tax
Commission, providing direct relief and celebrating the nation’s two
hundred fiftieth anniversary and Oklahoma’s strength and future.
F. Using state general revenues pursuant to subsection C of
this section, the Oklahoma Tax Commission shall issue a one-time
rebate of Two Hundred Fifty Dollars ($250.00) per taxpayer. Rebates
shall be issued via direct deposit using tax return information or
mailed check, commencing no later than June 30, 2026. Persons
eligible to receive rebates as outlined in this section shall be:
1. Oklahoma residents who filed an individual income tax return
for tax year 2024 or 2025; or
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2. Oklahoma residents who filed joint income tax returns for
tax year 2024 or 2025, who shall be eligible to receive a one-time
rebate of Five Hundred Dollars ($500.00).
Nonresidents, dependents claimed on another’s return, or
individuals with no tax liability shall be ineligible to receive
rebates as provided in this section.
SECTION 2. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 131.51 of Title 74, unless there
is created a duplication in numbering, reads as follows:
There is hereby appropriated to the Oklahoma Tax Commission from
any monies not otherwise appropriated from the General Revenue Fund
of the State Treasury for the fiscal year ending June 30, 2027, the
sum of Six Hundred Million Dollars ($600,000,000.00) or so much
thereof as may be necessary to perform the duties imposed upon the
Tax Commission by law.
SECTION 3. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 130.52 of Title 74, unless there
is created a duplication in numbering, reads as follows:
The Joint Committee on Appropriations and Budget for the Senate
and the House of Representatives shall jointly oversee the
implementation of this act, with authority to audit
reclassifications and rebates.
SECTION 4. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
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declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
60-2-3048 BRC 1/12/2026 4:26:33 PM