Oklahoma legislation · 2026 Regular Session
Oklahoma HB4273: Income tax; definition; employees; aerospace; higher education; 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. 4273 By: Miller of the House and Rader of the Senate [ income tax - credit - employees - aerospace - higher education - effective date ] BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: SECTION 1. AMENDATORY 68 O.S. 2021, Section 2357.301, as amended by Section 1, Chapter 313, O.S.L. 2024 (68 O.S. Supp. 2025, Section 2357.301), is amended to read as follows: Section 2357.301. As used in Sections 2357.301 through 2357.304 of this title: 1. "Aerospace sector" means a private or public organization located in this state and engaged in the manufacture of aerospace or defense hardware or software, aerospace maintenance, aerospace repair and overhaul, supply of parts to the aerospace industry, provision of services and support relating to the aerospace industry, research and development of aerospace technology and systems and the education and training of aerospace personnel; SENATE FLOOR VERSION - HB4273 SFLR Page (Bold face denotes Committee Amendments) 2. "Compensation" means payments in the form of contract labor for which the payor is required to provide a Form 1099 to the person paid, wages subject to withholding tax paid to a part-time employee or full-time employee or salary or other remuneration. Compensation shall not include employer-provided retirement, medical or healthcare benefits, …
Sponsors
- Nicole Miller (R, HD-082) · 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- : Withdrawn from Appropriations committee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: 66 Nays: 24
Votes
- Senate Revenue & Taxation Committee (April 13, 2026): 6 yea, 5 nay, passed
- Third Reading (March 9, 2026): 66 yea, 24 nay, passed
- Floor Vote (February 24, 2026): 24 yea, 2 nay, passed
- Floor Vote (February 9, 2026): 7 yea, 2 nay, passed
Subjects: Taxation
Common questions
- What is HB4273?
- HB4273 is a bill in the Oklahoma Legislature (2026 Regular Session): Income tax; definition; employees; aerospace; higher education; effective date.
- What is the status of HB4273?
- Failed as of April 20, 2026. Latest action: Placed on General Order (April 20, 2026).
- Who sponsored HB4273?
- Nicole Miller (R, HD-082).
- Where is the official record for HB4273?
- On the Oklahoma Legislature website: https://www.oklegislature.gov/BillInfo.aspx?Bill=HB4273&Session=2600
Source: official Oklahoma record. Tracked by Delilah, AI for legislation across all 50 states and Congress.