Oklahoma legislation · 2026 Regular Session
Oklahoma HB3548: Revenue and taxation; Oklahoma Youth Entrepreneurs Promotion and Development Act of 2026; taxable and adjusted gross income; sales tax; sales tax exemptions; business license; effective date.
Status: Failed, April 20, 2026
What the bill says
From the engrossed text, April 20, 2026:
SENATE FLOOR VERSION April 13, 2026 AS AMENDED ENGROSSED HOUSE BILL NO. 3548 By: Maynard and Hill of the House and McIntosh of the Senate [ entrepreneurial experience - Oklahoma Youth Entrepreneurs Promotion and Development Act of 2026 - exemption - tangible personal property - services - sole proprietors - business activity - adults - gross revenue - cap - conducted - exemption - taxable income - adjusted gross income - exemption - cap - licensing requirement - noncodification - codification - effective date ] BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: SECTION 1. NEW LAW A new section of law not to be codified in the Oklahoma Statutes reads as follows: This act shall be known and may be cited as the "Oklahoma Youth Entrepreneurs Promotion and Development Act of 2026". SECTION 2. AMENDATORY 68 O.S. 2021, Section 1357, as last amended by Section 1, Chapter 391, O.S.L. 2025 (68 O.S. Supp. 2025, Section 1357), is amended to read as follows: Section 1357. Exemptions - General. SENATE FLOOR VERSION - HB3548 SFLR Page (Bold face denotes Committee Amendments) There are hereby specifically exempted from the tax levied by the Oklahoma Sales Tax Code: 1. Transportation of school pupils to and from elementary schools or high schools in motor or other vehicles; 2. Transportation of persons …
Sponsors
- Brian Hill (R, HD-047)
- Cody Maynard (R, HD-021) · primary sponsor
Latest actions
- : Placed on General Order
- : Withdrawn from Appropriations committee
- : Referred to Appropriations
- : Enacting clause stricken
- : Reported Do Pass as amended Revenue and Taxation committee; CR filed
- : Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee
- : First Reading
- : Engrossed, signed, to Senate
- : Referred for engrossment
- : Third Reading, Measure passed: Ayes: 93 Nays: 0
Votes
- Senate Revenue & Taxation Committee (April 13, 2026): 11 yea, 0 nay, passed
- Third Reading (March 11, 2026): 93 yea, 0 nay, passed
- Floor Vote (March 3, 2026): 28 yea, 0 nay, passed
- Floor Vote (February 18, 2026): 10 yea, 0 nay, passed
Subjects: Taxation
Common questions
- What is HB3548?
- HB3548 is a bill in the Oklahoma Legislature (2026 Regular Session): Revenue and taxation; Oklahoma Youth Entrepreneurs Promotion and Development Act of 2026; taxable and adjusted gross income; sales tax; sales tax exemptions; business license; effective date.
- What is the status of HB3548?
- Failed as of April 20, 2026. Latest action: Placed on General Order (April 20, 2026).
- Who sponsored HB3548?
- Cody Maynard (R, HD-021), with 1 co-sponsor.
- Where is the official record for HB3548?
- On the Oklahoma Legislature website: https://www.oklegislature.gov/BillInfo.aspx?Bill=HB3548&Session=2600
Source: official Oklahoma record. Tracked by Delilah, AI for legislation across all 50 states and Congress.