SB1802 HFLR Page 1 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 HOUSE OF REPRESENTATIVES - FLOOR VERSION STATE OF OKLAHOMA 2nd Session of the 58th Legislature (2022) ENGROSSED SENATE BILL NO. 1802 By: Howard of the Senate and Kannady of the House An Act relating to multiple versions of statutes; amending, merging, consolidating and repealing multiple versions of statutes; amending 11 O.S. 2021, Section 50-114, as last amended by Section 1, Chapter 330, O.S.L. 2021; repealing 11 O.S. 2021, Section 50- 114, as last amended by Section 3, Cha pter 329, O.S.L. 2021; amending 21 O.S. 2021, Section 142A-3, as last amended by Section 1, Chapter 344, O.S.L . 2021; repealing 21 O.S. 2021, Section 142A-3, as last amended by Section 8, Chapter 552, O.S.L. 2021; amending 21 O.S. 2021, Section 1111, as last amended by Section 1, Chapter 253, O.S.L. 2021; repealing 21 O.S. 2021, Section 1111, as last amended by Section 3, Chapter 331, O.S.L. 2021; amending 21 O.S. 2021, Section 1241, as last amended by Section 1, Chapter 176, O.S.L. 2021; repealing 21 O.S. 2021, Section 1241, as last amended by Section 2, Chapter 554, O.S.L. 2021; repealing 21 O.S. 2021, Section 1290.18, as last amended by Section 8, Chapter 146, O.S.L. 2021; repealing 43A O.S. 2021, Section 1-110, as last amended by Section 1, Chapter 38 , O.S.L. 2021; repealing 43A O.S. 2021, Section 5-207, as last amended by Section 2, Chapter 38, O.S.L. 2021 ; amending 47 O.S. 2021, Section 955, as last amended by Section 4, Chapter 334, O.S.L. 2021; repealing 47 O.S. 2021, Section 955, as last amended by Section 1, Chapter 155, O.S.L. 2021; amending 47 O.S. 2021, Section 1132, as last amended by Section 2, Chapter 543, O.S.L. 2021; repealing 47 O.S. 2021, Section 1132, as last amended by Section 2, Chapter 376, O.S.L. 2021; amending 47 O.S. 2021, Section 11 41.1, SB1802 HFLR Page 2 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 as last amended by Section 13, Chapt er 157, O.S.L. 2021; repealing 47 O.S. 2021, Section 1141.1, as last amended by Section 10, Chapter 276 , O.S.L. 2021; amending 51 O.S. 2021, Section 152, as last amended by Section 28, Chapter 12, O.S.L. 2021; repealing 51 O.S. 2021, Section 152, as last amended by Section 1, Chapter 41, O.S.L. 2021; repealing 51 O.S. 2021, Section 152, as last amended by Section 1, Chapter 241, O.S.L. 2021; amending 51 O.S. 2021, Section 155, as last amended by Section 3, Chapter 2 41, O.S.L. 2021; repealing 51 O.S. 2021, Section 155, as last amended by Section 29, Chapter 12 , O.S.L. 2021; amending 61 O.S. 2021, Section 103, as last amended by Section 2, Chapter 340, O.S.L. 2021 ; repealing 61 O.S. 2021, Section 103, as last amended by Section 1, Chapter 244, O.S.L. 2021; amending 62 O.S. 2021, Section 34.32, as last amended by Section 1 , Chapter 16, O.S.L. 2021; repealing 62 O.S. 2021, Section 34.32, as last amended by Section 1, Chapter 160, O.S.L. 2021; amending 63 O.S. 2021, Sectio n 426, as amended by Section 2, Chapter 56 3, O.S.L. 2021; repealing 63 O.S. 2021, Section 426, as amended by Section 13, Chapter 584, O.S.L. 2021; repealing 63 O.S. 2021, Section 426, as amended by Section 6, Chapter 553, O.S.L. 2021; amending 63 O.S. 2021, Section 427.3, as last amended by Section 9, Chapter 553, O.S.L. 2021; repealing 63 O.S. 2021, Section 427.3, as last amended by Section 5, Chapter 584, O.S.L. 2021; amending 63 O.S. 2021, Section 427.4, as amended by Section 10, Chapter 553, O.S.L. 202 1; repealing 63 O.S. 2021, Section 427.4, as amended by Section 6, Chapter 584, O.S.L. 2021; amending 63 O.S. 2021, Section 427.16, as amended by Section 1 8, Chapter 553, O.S.L. 2021; repealing 63 O.S. 2021, Section 427.16, as amended by Section 10, Cha pter 584, O.S.L. 2021; amending 63 O.S. 2021, Section 1- 317, as last amended by Section 1, Chapter 247, O.S.L. 2021; repealing 63 O.S. 2021, Section 1-317, as last amended by Section 1, Chapter 104, O .S.L. 2021; amending 63 O.S. 2021, Section 1 -1962, as last amended by Section 1, Chapter 125, O.S.L. 2021; repealing 63 O.S. 2021, Section 1-1962, as last amended by Section 3, Chapter 284, O.S.L. 2021; amending 64 O.S. 2021, Section 1013, as last amended by Section 1, Chapter 132, O.S.L. 2021 ; repealing 64 O.S. 2021, Section 1013, as last amended by Sect ion 2, Chapter 227, O.S.L. 2021; repealing 64 O.S. 2021, SB1802 HFLR Page 3 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Section 1013, as last amended by Section 1, Chapter 228, O.S.L. 2021; amending 68 O.S. 2021, Section 1356, as last amended by Section 1, Chapter 539, O.S.L. 2021; repealing 68 O.S. 2021, Section 1356, as last amended by Section 1, Chapter 580, O.S.L. 2021 ; amending 68 O.S. 2021, Section 2355, as last amended by Section 1, Chapter 493, O.S.L. 2021; repealing 68 O.S. 2021, Section 2355, as last amended by Sectio n 1, Chapter 492, O.S.L. 2021; amending 68 O.S. 2021, Section 3624, as last amended by Section 13, Chapter 15, O.S.L. 2021; repealing 68 O.S. 2021, Section 3624, as last amended by Section 3, Chapter 312, O.S.L. 2021; amending 70 O.S. 2021, Section 6 -187, as last amended by Section 1, Chapter 118, O.S.L. 2021; repealing 70 O.S. 2021, Section 6-187, as last amended by Section 1, Chapter 319, O.S.L. 2021 ; amending 70 O.S. 2021, Section 11 -103.6, as last amended by Section 1, Chapter 322 , O.S.L. 2021; repealing 70 O.S. 2021, Section 11-103.6, as last amended by Section 4, Chapter 345, O.S.L . 2021; amending 74 O.S. 2021, Section 85.3A, as last amended by Section 1, Chapter 58, O. S.L. 2021; repealing 74 O.S. 2021, Section 85.3A, as last amended by Section 13, Chapter 101, O.S.L. 2021; amending 75 O.S. 2021, Section 251, as last amended by Section 31, Chapter 12, O.S.L. 2021; repealing 75 O.S. 2021, Section 251, as last amended by Section 6, Chapter 11 , O.S.L. 2021; updating statutory cites; and declaring an emergency. BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: SECTION 1. AMENDATORY 11 O.S. 2021, Section 50-114, as last amended by Section 1, Chapter 330 , O.S.L. 2021, is amended to read as follows: Section 50-114. A. The State Board is hereby a uthorized to pay out of funds in the System a month ly service pension to any member eligible as hereinafter provided, not exceeding in any event the amount of money in such funds and not exceeding in any event the SB1802 HFLR Page 4 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 accrued retirement benefit for such member , except as provided for herein. In order for a member to be eligible for such service pension the following requirements must be complied with: 1. The member’s service with the police department for any participating municip ality must have ceased; howev er, a member may be subsequently reemployed in the position of police chief pursuant to subsection C of Section 50-112 of this title; 2. The member must have reached the member ’s normal retirement date; and 3. The member must have complied with any agree ment as to contributions by the member and other me mbers to any funds of the System where said agreement has been made as provided by this article; provided, that should a retired member receive disability benefits as provided in this and other sections of this article, the time the retired member is recei ving said disability benefits shall count as time on active service if the retired member should be recalled by the Chief of Police from said disability retirement . It shall be necessary before said time shall be counted toward retirement that the retired member make the same contribution as the member would have otherwise made if on active service for the time the retired member was disabled. B. Any member complying with all requirements of this article, who reaches normal retirement date, upon applicati on, shall be retired at the accrued r etirement benefit. When a member has served SB1802 HFLR Page 5 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 for the necessary number of years and is otherwise eligible, as provided in this article, if s uch member is discharged with out cause by the participating municipality, the me mber shall be eligible for a pension. C. Effective July 1, 1989, in no event shall commencement of distribution of the accrued retirement benefit of a member be delayed beyond April 1 of the calendar year following the later of: 1. The calendar year in w hich the member reaches seventy and one-half (70 1/2) years of age for a member who attains age seventy and one-half (70 1/2) before January 1, 2020, or effective for distributions required to be made afte r December 31, 2019, the calendar year in which the member reaches seventy -two (72) years of age for an individual who attains age seventy and one -half (70 1/2) after December 31, 2019 ; or 2. The actual retirement date of the member. For distributions mad e for calendar years beginning on or after January 1, 2001, through December 31, 2004, t he System shall apply the minimum distribution requirements and incidental benefit requirements of Section 401(a)(9) of the Internal Revenu e Code of 1986, as amended, in accordance with the regulations under Section 401(a)(9) of the Internal Revenue Code o f 1986, as amended, which were proposed on January 17, 2001, notwithstanding any provision of the System to the contrary . For distributions made for calendar years beginning on or after January 1, 2005, the System shal l apply SB1802 HFLR Page 6 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 the minimum distribution inci dental benefit requirements, incidental benefit requirements, and minimum distribution requirements of Section 401(a)(9) of the Internal Re venue Code of 1986, as amende d, in accordance with the final regulations under S ection 401(a)(9) of the Internal Revenue Code of 1986, as amended, including Treasury Regulations Sections 1.401(a)(9) -1 through 1.401(a)(9) -9; provided, however, that for dist ributions required to be made after December 31, 2019, for individuals who attai n seventy and one-half (70 1/2) years of age after December 31, 2019, such distributions shall take into account that age 70 1/2 was stricken and age 72 was inserted in Section 401(a)(9)(B)(iv)(I), Section 401(a)(9)(C)(i)(I) and Section 401(a)(9)(C)(ii)(I) of the Internal Revenue Code of 1986 , as amended, notwithstanding any provision of the System to the contrary. Effective January 1, 2009, with respect to the Oklahoma Police Deferred Option Plan, to the extent applicable, no minimum distribution is requi red for 2009 in accordance with Secti on 401(a)(9)(H) of the Internal Revenue Code of 1986, as amended. Effective September 8, 2009, notwithstanding anything to the contrary of the System, the System, which is a governmental plan (within the meaning of Sect ion 414(d) of the Internal Revenue Co de of 1986, as amended) is treated as having complied with Section 401(a)(9) of the Internal Revenue Code of 1986, as amended, for all years to which Section 401(a)(9) of the Internal Revenue Code of 1986, as amended, applies to the System if the System co mplies with SB1802 HFLR Page 7 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 a reasonable and good-faith interpretation of Section 401(a)(9) of the Internal Revenue Code of 1986, as amended. D. In the event of the death of any membe r who has been awarded a retirement benefit or is e ligible therefor as provided in this section, such member’s beneficiaries shall be paid such retirement benefit. The remaining portion of the member ’s retirement benefit shall be distributed to the benefi ciaries at least as rapidly as under the method of distribution to the member . Effective March 1, 1997, if a member to whom a retirement benefit has been awarded or who is eligible therefor dies prior to the date as of which t he total amount of retirement benefit paid equals the total amount of the employee contributions paid by or on behalf of the member and the member does not have a surviving beneficiary under paragraph 13 of Section 50-101 of this title, the total benefits paid as of the date of the member’s death shall be subtracted from the accumulat ed employee contribution amount and t he balance, if greater than zero (0), shall be paid to the member ’s estate. E. The State Board may review and affirm a member ’s request for retirement benefits prior t o the member’s normal retirement date provided that no retirement benefits are paid prio r to the normal retirement date. F. A member retired under the provisions of this article may apply to the State Board to have the member ’s retirement benefits set aside and may make application for disability benefits . Upon SB1802 HFLR Page 8 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 approval of the disability be nefits, the member would become subject to all provisions of this article pertaining to disability retirement. G. Upon the death of a reti red member or a beneficiary, the benefit payment for the month in which the reti red member or beneficiary died, if not previously paid, shall be made to the beneficiary of the member, which shall include a successor in interest for whom an affidavit is pro vided to the System in accordance with Section 393 of Title 58 of the Oklahoma S tatutes, or to the member’s or beneficiary’s estate if there is no surviving beneficiary under paragraph 13 of Section 50 -101 of this title, to the member’s estate or, if prope rly designated by the member, a trust. Upon the death of a beneficiary, the ben efit payment for the month in which the beneficiary died, if not previously paid, s hall be made to the beneficiary ’s estate or, if properly designated by the beneficiary, to a trust. Such benefit payment shall be made in an amount equal to a full monthly benefit payment regardless of the day of the month in which the retired member or beneficiary died. H. If the requirements of Section 50-114.4 of this title are satisfied, a member who, by reason of attai nment of normal retirement date or age, is separate d from service as a public safety officer with the member’s participating municipality, may elect to have payment made directly to the provider for qualif ied health insurance premiums by deduction from his or her monthly pension SB1802 HFLR Page 9 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 payment, after December 31, 2006, in accordance with Section 402 (l) of the Internal Revenue Code of 1986, as amended. SECTION 2. REPEALER 11 O.S. 2021, Section 50-114, as last amended by Section 3, Chapter 32 9, O.S.L. 2021, is hereby repealed. SECTION 3. AMENDATORY 21 O.S. 2021, Section 142A-3, as last amended by Section 1, Chapter 344, O.S.L . 2021, is amended to read as follows: Section 142A-3. A. Upon the preliminary investiga tion of a violent crime, it shall be the duty of the peace officer who interviews the victim of such crime to inform the victim, or a responsible adult if the vi ctim is a minor child or an incompetent person, or the family member who receives death notificatio n in the case of a homicide, in writing, of their rights as a crime victim. Written notification shall consist of handing the victim, responsible adult, if the victim is a minor child or an incompetent person, or family member receiving death notification , a preprinted card or brochure that, at a minimum, includes the following information: 1. A statement that reads, “As a victim of crime, you have certain rights”; 2. Telephone and address information for the local D istrict Attorney Victim-Witness Coordinator; and SB1802 HFLR Page 10 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 3. The website address where victims can access a full list of their rights, additional information, and how to apply for crime victim compensation assistance. B. A victim of domestic abuse has the right t o be informed by the first peace offic er who interviews the victim of domestic abuse of the twenty-four-hour statewide telephone communication service established by Section 18p -5 of Title 74 of the Oklahoma Statutes and to give notice to the victim of cer tain rights. The notice shall consist of handing such victim the following statement: “As a victim of domestic abuse, you have certain rights. These rights are as follows: 1. The right to requ est that charges be pressed against your assailant; 2. The right to request protection from any ha rm or threat of harm arising out of your cooperation with law enforcement and prosecution efforts as far as facilities are available and to be provided with information on the level of protection available; 3. The right to be informed of financial assista nce and other social services available as a result of being a victim including information on how to apply for the assistance and services; and 4. The right to file a petition for a protective order or, when the domestic abuse occurs when the court is no t open for business, to request an emergency temporary protective order.” SB1802 HFLR Page 11 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 C. The victim of rape or forcible sodomy sexual assault, as defined in Section 142.20 of this title, has the right to be informed by the peace officer who interviews the victim of the rape or forcible sodomy sexual assault, or a responsible adult if the victim is a minor child or an incompetent person, of the twenty- four-hour statewide telephone communication service established by the Office of the Attor ney General for victims of sexual assault pursuant to Section 18p-5 of Title 74 of the Oklahoma Statutes and to give notice to the victim or such responsible adult of certain rights of the victim. The notice shall consist of handing such victim or responsible adult a written statement in substantially the following form: “As a victim of the crime of rape or forcib le sodomy sexual assault, you have certain rights. These rights are as follows: 1. The right to request that charges be pressed against your assailant; 2. The right to request protection from any harm or threat of harm arising out of your cooperation with law enforcement and prosecution efforts as far as facilities are available and to be provided with information on the level of protection avai lable; 3. The right to be informed of financial assistance and other social services available to victims including information on how to apply for the assistance and services; 4. The right to a free forensic medical examination; and SB1802 HFLR Page 12 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 5. The right to be informed by the district attorney of other victim’s rights available pursuant to Sect ion 142A-2 of Title 21 of the Oklahoma Statutes this title; 6. The right to speak with a sexual assault victims’ advocate; 7. The right to request and receive the status and results of the analysis of the sexual assault forensic evidence ; and 8. The right to request a copy of the poli ce report.” D. Upon the preliminary investigation of a domestic violence crime involving intimate partner violence, the first peace office r who interviews the victim of domestic abuse shall assess the potential for danger by asking a series of questions p rovided on a lethality assessment form available on the Oklahoma Attorney General website. The lethality assessment form shall include the following questions: 1. Has the person ever used a weapon against the victim or threatened the victim with a weapon? 2. Has the person threatened to kill the victim or children of the victim? 3. Does the victim think the person will try to kill the victim? 4. Has the person ever tried to choke the victim? 5. Is the person violently or constant ly jealous or does the person control most of the daily activities of the victim? SB1802 HFLR Page 13 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 6. Has the victim left or separated from the person after living together or b eing married? 7. Is the person unemployed? 8. Has the person ever tried to kill himself or he rself? 9. Does the victim have a child that the person knows is not his or her own child? 10. Does the person follow or spy on the victim or leave the victim threatening messages? 11. Is there anything else that worries the victim about his or her safety and if so, what worries the victim? E. If the results of the lethality assessment indicate a referral is suggested, the assessing officer shall implement the protocol referral process to a domestic violence advocate from a certified or tribal program as follows: 1. Advise the victim of the results of the assessment; 2. Advise the victim that based on the results o f the assessment the officer will call the domestic violence hotline to allow the victim to speak with an advocate; 3. If the victim does not wan t to speak with an advocate, the officer shall document the refusal on the form. F. Regardless of the results of the lethality assessment, referral information for shelters, domestic violence programs and other social services shall be provided to the victim. SB1802 HFLR Page 14 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 SECTION 4. REPEALER 21 O.S. 2021, Section 142A-3, as last amended by Section 8, Chapter 552, O.S.L. 2021, is hereby repealed. SECTION 5. AMENDATORY 21 O.S. 2021, Sectio n 1111, as last amended by Section 1, Ch apter 253, O.S.L. 2021, is amended to read as follows: Section 1111. Rape is an act of sexual intercourse involving vaginal or anal penetration acco mplished with a male or femal e within or without the bonds of matrimony who may be of the same or the opposite sex as the perpetrator under any of the following circumstances: 1. Where the victim is under sixteen (16) years of age; 2. Where the victim is incapable through mental ill ness or any other unsoundness of mind, whether tempora ry or permanent, of giving legal consent; 3. Where force or violence is used or threatened, accompanie d by apparent power of execution to the victim or to another person; 4. Where the victim is intoxi cated by a narcotic or anesthetic agent, administered by or with the privity of the accu sed as a means of forcing the victim to submit; 5. Where the victim is at the time unconscious of the nature of the act and this fact is k nown to the accused; 6. Where the victim submits to sexual intercourse under the belief that the person committing t he act is a spouse, and this SB1802 HFLR Page 15 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 belief is induced by artifice, preten se, or concealment practiced by the accused or by the accused in collusio n with the spouse with intent to induce that belief. In all cases of collusion bet ween the accused and the spouse to accomplish such act, both the spouse and the accused, upon convic tion, shall be deemed guilty of rape; 7. Where the victim is under the l egal custody or supervision of a state agency, a federal agency, a county, a munici pality or a political subdivision and engages in sexual intercourse with a state, federal, county, municipal or political subdivision employee or an employee of a contractor of the state, the federal go vernment, a county, a municipality or a political subd ivision that exercises authority over the victim, or the subcontractor or employee of a subcontractor of the contractor of the state or federal government, a county, a municipality or a political subdiv ision that exercises authority over the victim; 8. Where the victim is at least sixteen (16) years of age and is less than twenty (20) years of age and is a student, or under the legal custody or supervision of any public or p rivate elementary or secondary school, junior high or high school, or public vocati onal school, and engages in sexual intercourse with a person who is eighteen (18) years of age or older and is an employee of the same school system; or 9. Where the victim is nineteen (19) years of ag e or younger and is in the legal custody of a state ag ency, federal agency or SB1802 HFLR Page 16 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 tribal court and engages in sexual intercourse with a foster parent or foster parent applicant; or 10. Where the victim is at least sixteen (16) yea rs of age but less than eighteen (18) years of age and the perpetrator of the crime is a person responsible for the c hild’s health, safety or welfare. “Person responsible fo r the child’s health, safety or welfare” shall include, but not be limited to: a. a parent, b. a legal guardian, c. custodian, d. a foster parent, e. a person eighteen (18) years of age or older with whom the child’s parent cohabitates, f. any other adult residing in the home of the child, g. an agent or employee of a public or private residential home, institution , facility or day treatment program as defined in Sect ion 175.20 of Title 10 of the Okla homa Statutes, or h. an owner, operator or employee of a child care facility, as defined by Section 402 of Title 10 of the Oklahoma Statutes. SECTION 6. REPEALER 21 O.S. 2021, Section 1111, as last amended by Section 3, Chapter 331 , O.S.L. 2021, is hereby repealed. SB1802 HFLR Page 17 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 SECTION 7. AMENDATORY 21 O.S. 2021, Sect ion 1241, as last amended by Section 1, Chapter 176, O.S.L. 2021, is amended to read as follows: Section 1241. A. Any person who shall furnish to any p erson under the age of twenty-one (21) by gift, sale or otherwise any cigarettes, cigarette papers, cigars, bi dis, snuff, chewing tobacco, or any other form of tobacco pro duct, nicotine product or vapor products product shall be guilty of a misdemeanor and , upon conviction, shall be punished by a fine in the a mount of not less than Twenty-five Dollars ($25.00) nor more than Two Hundred Do llars ($200.00) and by imprisonment in the county jail for a term of not less than ten (10) days nor more than ninety (90 ) days for each offense. For the purposes of this sect ion, the term “vapor product” shall have the same meaning as provided in the Pre vention of Youth Access to Tobacco Act. B. The provisions of subsection A of this section shall not apply to persons per forming activities as part of a scientific study being conducted by a research institution for the purpose of medical research to further efforts in cigarette and tobacco use prevention and cessation and tobacco product regulation, provided that such medical research has been approved by a properly accredited institutional review board pursuant to applicable federal regulations. SB1802 HFLR Page 18 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 SECTION 8. REPEALER 21 O.S. 2021, Section 1241, as last amended by Section 2, C hapter 554, O.S.L. 2021, is hereby repealed. SECTION 9. REPEALER 21 O.S. 2021, Section 1290.18, as last amended by Section 8, Chapter 146, O.S.L. 2021, is hereby repealed. SECTION 10. REPEALER 43A O.S. 2021, Section 1-110, as last amended by Section 1, Chapter 38, O.S.L. 2021, is hereby repealed. SECTION 11. REPEALER 43A O.S. 2021, Section 5-207, as last amended by Section 2, Chapt er 38, O.S.L. 2021, is hereby repealed. SECTION 12. AMENDATORY 47 O.S. 2021, Section 955, as last amended by Section 4, Chap ter 334, O.S.L. 2021, is amended to read as follows: Section 955. A. Any officer of the Department of Pub lic Safety or any other political subdivision of this state is hereby authorized to cause to be towed any vehicle found upon publi c roads, highways, streets, turnpikes, private parking lots acces sible to the public, other public places or upon any private road, street, alley or lane which provides access to one or mo re single-family or multifamily dwellings when: 1. A report has been made that the vehicle has been stolen or taken without the cons ent of its owner; SB1802 HFLR Page 19 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 2. The officer has reason to believe the v ehicle has been abandoned as defined in Sections 901 and 902 o f this title; 3. The person driving or in control of the vehicle is arrested for an alleged offense for which the officer is require d by law to take the person arre sted or summoned before a pro per magistrate without unnecessary delay; 4. At the scene of an accident, if the owner or driver is not in a position to take cha rge of the vehicle and direct or request its proper removal; 5. The officer has probable cause t hat the person operating the vehicle has not been granted driving privileges or that the dr iving privileges of the pe rson are currently suspended, revoked, can celed, denied, or disqualified; 6. The officer has probable caus e that the vehicle has been used in the commission of a felon y offense and the officer has obtained a search warrant author izing the search and seizu re of the vehicle; 7. The officer has probable cause that the vehicle is not insured as required by the Co mpulsory Insurance Law of this s tate; or 8. The vehicle is involved in a fatal motor vehicle collision and is needed for evidentiary purposes; or 9. A vehicle is left unattended upon any street, sidewalk, alley or thoroughfare and constitutes a hazard or obstruction to the SB1802 HFLR Page 20 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 normal movement of public transit along a rail fixed guideway. An unattended vehicle shall be deemed t o constitute an obstruct ion if any portion of the vehicle remains in that lane utilized for the rail fixed guideway as designated by traffic lane markings or if any portion of the vehicle is out side of the designated parking location and protrudes into the lane of traffic utilize d for the rail fixed guideway. For purposes of this paragraph, the head of a political subdivision’s transportation division may authorize e mployees to cause to be towed any vehicle which constitutes a hazard or obstruction to the normal movement of publi c transit along a rail fixed guideway. No vehicle shall be released after impoundment unless the owner provides to the storing facility proof of valid insurance or an affidavit of nonuse on the roadway, or in the event of a r elease request from an insurer or the representative of the insurer who has accepted liability for the vehicle, no su ch proof of insurance o r affidavit of nonuse on the roa dway shall be required. B. A licensed wrecker operator is not liable for damage to a vehicle, vessel, or cargo that obstructs the normal movement of traffic or creates a hazard to traffic and is remov ed in compliance with the request of a law enforcement officer, unless there is failure to exercise reasonable care in the performance of the act or for conduct that is wil lful or malicious. SB1802 HFLR Page 21 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 C. Each officer of the Department shall use the services of the licensed wrecker operat or whose location is nearest to the vehicle to be towed in all instances in subsection A of this section . The requests for services may be alternate d or rotated among all licensed wrecker operators who are located within a reasonabl e radius of each other . In like manner, the officer sh all advise any person requesting information as to the availability of a wrecker o r towing service, the name of the n earest licensed wrecker operator, giving equal consideration to all licensed wrecker operators located within a reasonable radius of each o ther. In cities of less than fifty thousand (50,000) population, all licensed wre cker operators located near or in t he city limits of such cities shall be considered as being equal distance and shall be called on an equal basis as nearly as possible . In counties bordering other stat es, if the officer deems safety and time consideratio ns warrant, the officer may call a wrecker or towing service that is not on the rotation log. D. Any officer of the De partment who has been r equested by a person in need of wrecker or towing service to call a specific wrecker or towing service for such p erson, and who calls a different wrecker or towing service other than the one requested, without the consent of the person, except where hazard ous conditions exist, shall be subject to progressive discipl ine issued by the Department except in instances whe re a vehicle is removed from the roa dway SB1802 HFLR Page 22 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 under the authority of paragraphs 3, 4 and 6 of subsection A of this section. E. Operators conducting a tow under this section shall release all personal property within the vehicle to an insurer or representative of the insurer who has accepted liab ility for the vehicle, or to the registered owner or the owner’s personal representative as designated by t he registered owner on a form approved by the Department . The registered owner or representative of the registered owner shall provide proof of iden tity in accordance with the Department ’s rules related to establishing identity. Upon the release of perso nal property to an insurer or representative of the insurer, wrecker operators shall be exempt from all liability and shall be held harmless for any losses or claims of loss. Personal property shall include everything in a vehicle except the vehicle, the attached or installed equipment, vehicle keys or devices to s tart and unlock the vehicle, and the spare tire and tools to change the tire. Interlock devices may be removed pursuant to Section 11 -902a of this title. If release of personal property occurs during normal business hours as prescribed by the Corporation Commission, it shall be at no cost to the registered owner or the owner prior to the re possession. After-hour fees may be assessed as prescribed by this Chapter or by the Corporation Commission , when the release of property i s made after the prescribed normal business hours. SB1802 HFLR Page 23 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 F. The operator of a wrecke r or towing service may request a person offering proof of ownership of personal property and any interlock device to exec ute a form provided by the operator exempting the operator from liability for such r elease. SECTION 13. REPEALER 47 O.S. 2021, Section 955, as last amended by Section 1, Chapter 155, O.S.L. 2021 is hereby repealed. SECTION 14. AMENDATORY 47 O.S. 2021, Section 1132, as last amended by Section 2 , Chapter 543, O.S.L. 2021 is amended to read as follows: A. For all vehicles, unless o therwise specifically provided by the Oklahoma Vehicle License and Registration A ct, a registration fee shall be assessed at the time of initial registration by the owner and annually thereafter, for the use of the avenues of public access within this stat e in the following amounts: 1. For the first through the fourth year of registr ation in this state or any other state, Eighty -five Dollars ($85.00); 2. For the fifth through the eighth year of registration in this state or any other state, Seventy -five Dollars ($75.00); 3. For the ninth through the twelfth year of registration in this state or any other state, Fifty -five Dollars ($55.00); 4. For the thirteenth through the sixteenth year of registration in this state or any other state, Thirty -five Dollars ($35.00); and SB1802 HFLR Page 24 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 5. For the seventeenth and any following year of registrat ion in this state or any other state, Fifteen Dollars ($15 .00). The registration fee provided for in this subsection shall be in lieu of all other taxes, general or local, unless o therwise specifically provided. On and after January 1, 2022, if a physica lly disabled license plate is issued pursuant to paragraph 3 of subsection B of Section 1135.1 of this title, any registration fee required for such license plate and the fee require d pursuant to this subsection shall be remitted at the same time and subje ct to a single registration period. Upon receipt of a physi cally disabled license plate, the standard issue license plate must be surrendered to the Oklahoma Tax Commission or motor license agent. The physically disabled license plate must be properly di splayed as required for a standard issue license plate and will be the sole license plate issued and assigned to the vehicle. The Oklahoma Tax Commission shall determine, by rule, a method for making required fee adjustments when a physically disabled license plate is obtained during a twelve -month period for which a registration fee has already been remitted pursuant to this subsection. The combination of fees in a single remittanc e shall not alter the apportionment otherwise provided for by law. B. For all-terrain vehicles and motorcycles used exclusively for use off roads or highways purchased on or after July 1, 2005, and for all-terrain vehicles and motorcycles used exclusively for SB1802 HFLR Page 25 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 use off roads or highways purchased prior to July 1, 2005, which the owner chooses to register pursuant to the provisions of Sect ion 1115.3 of this title, an initial and nonrecurring registration fee of Eleven Dollars ($11.00) shall be assessed at the time of initial registration by the owner . Nine Dollars ($9.00) of the registration fee shall be deposited in the Oklahoma Tax Commi ssion Reimbursement Fund. Two Dollars ($2.00) of the registration fee shall be retained by the motor license agent . The fees required by subsection A of this section shall not be required for a ll-terrain vehicles or motorcycles used exclusively off roads and highways. C. For utility vehicles used exclusively for use off roads or highways purchased on or after July 1, 2008, and for utility vehicles used exclusively for use off roads or highways purchased prior to July 1, 2008, which the owner chooses to r egister pursuant to the provisions of Section 1115.3 of this title, an initial and nonrecurring registration fee of Eleven Dollars ($11.00) shall be assessed at the time of initial registration by the owner. Nine Dollars ($9.00) of the registration fee sh all be deposited in the Oklahoma Tax Commission Reimbursement Fund. Two Dollars ($2.00) of the registration fee shall be retained by the motor license agent. The fees required by subsection A of this section shall not be required for utility vehicles use d exclusively off roads and highways. SB1802 HFLR Page 26 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 D. There shall be a credit allowed with respect to the fee for registration of a ne w vehicle which is a replacement for: 1. A new original vehicle which is stolen from the purchaser/registrant within ninety (90) days of the date of purchase of the original vehicle as certified by a police report or other documentation as required by the Oklahoma Tax Commission; or 2. A defective new original vehicle ret urned by the purchaser/registrant to the seller within six (6) mo nths of the date of purchase of the defective new original vehicle as certified by the manufacturer. The credit shall be i n the amount of the fee for registration which was paid for the new original vehicle and shall be applied to the registration fee for the replacement vehicle. In no event will the credit be refunded. E. Upon every transfer or change of ownership of a veh icle, the new owner shall obtain title for and, except in the case of salvage vehicles and manufactured homes, register the vehicle wi thin thirty (30) days of change of ownership and pay a transfer fee of Fifteen Dollars ($15.00) in addition to any other f ees provided for in the Oklahoma Vehicle License and Registration A ct. No new decal shall be issued to the registrant . Thereafter, the owner shall register the vehicle annually on the anniversary date of its initial registration in this state and shall p ay the fees provided in subsection A of this section and receive a decal evidencing such SB1802 HFLR Page 27 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 payment. Provided, used motor vehicle dealer s shall be exempt from the provisions of this section. F. In the event a new or used vehicle is not registered, titled and tagged within thirty (30) days from the date of transfer of ownership, the penalty for the failure of the owner of the vehicle to register the vehicle within thirty (30) days shall be One Dollar ($1.00) per day, provided that in no event shall the penalt y exceed One Hundred Dollars ($100.00) . No penalty shall be waive d by the Oklahoma Tax Commission or any motor license agent except a s provided in subsection C of Section 1127 of this title, or when it can be shown the vehicle was stolen as certified by a police report or other documentation as required by the Oklahoma Tax Commission. Of each dollar penalty collected pursuant to this s ubsection: 1. Twenty-one cents ($0.21) shall be apportioned as provided in Section 1104 of this title; 2. Twenty-one cents ($0.21) shall be retained by the motor license agent; and 3. Fifty-eight cents ($0.58) shall be deposited in the General Revenue Fund. SECTION 15. REPEALER 47 O.S. 2021, Section 1132, as last amended by Section 2, Chapter 376, O. S.L. 2021, is hereby repealed. SECTION 16. AMENDATORY 47 O.S. 2021, Section 1141.1, as last amended by Section 13, Chapter 157, O.S.L. 2021 , is amended to read as follows: SB1802 HFLR Page 28 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Section 1141.1. A. Each motor license agent shall be enti tled to retain the following amounts from the taxes and f ees collected by such agent to be used to fund the operation of the office of such motor license agent subject to the provisions of Sections 1140 through 1147 of this t itle: 1. Beginning July 1, 200 5, Two Dollars and eighty-one cents ($2.81) for each vehi cle registered and for each special license plate issued pursuant to the Oklahoma Vehicle License and Registration Act. Beginning July 1, 2006, and thereafter through December 31, 2021, Three Dollars and fifty-six cents ($3.56) for each vehicle registered and for each special license plate issued pursuant to the Oklahoma Vehicle License and Registration Act; 2. Beginning on or after January 1, 2022, and for all subsequent years, if a special or personalized license plate is issued pursuant to Sections 1135.1 through 1135.7 of this title and remittance is combined with the registration required pursuant to Section 1132 of this title, Seven Dollars and twelve cents ($7.12); 3. One Dollar and twenty -five cents ($1.25) for each certificate of title issued for boats and motors pursuant to the Oklahoma Statutes; 3. 4. For each certificate of registration issued for boa ts and motors pursuant to the Oklahoma Statutes, an amoun t determined pursuant to the provisions of subsection B of this section; SB1802 HFLR Page 29 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 4. 5. Two Dollars and twenty-five cents ($2.25) for each certificate of title issued pursuant to the Oklahoma Vehicle License and Registration Act. Provided, the fee retention amoun t for certificates of title iss ued pursuant to the provisions of subsection H of Section 1105 of this title, in which an insurer pays the optional twenty-two-dollar-fee amount, is Four Dollars and fi fty cents ($4.50); 5. 6. Beginning October 1, 2000, thre e percent (3%) of the vehicle excise tax collected pursuant to Section 2103 of Title 68 of the Oklahoma Statutes. Beginning July 1, 2001, each motor license agent shall be entitled to retain three a nd one hundred twenty-five one-thousandths percent (3.125 %) of the vehicle excise tax co llected pursuant to Section 2103 of Title 68 of the Oklah oma Statutes. Beginning July 1, 2002, and for all subsequent years, each motor license agent shall be entitled to retain three and twenty-five one- hundredths percent ( 3.25%) of the vehicle excise ta x collected pursuant to Section 2103 of Title 68 of the O klahoma Statutes. However, beginning July 1, 2003, the Legislature shall annually review the percentage to be r etained by the motor license agents pursuant to this para graph to determine whether such percentage should be adjusted; 6. 7. Four percent (4%) of the excise tax collected on the transfer of boats and motors pursuant to the Oklahoma Statutes; SB1802 HFLR Page 30 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 7. 8. Two Dollars ($2.00) for each driver license, endorsement, identification license, or renewal or duplicate issued pursuant to Section 6-101 et seq. of this title; 8. 9. Two Dollars ($2.00) for the recording of security interests as provided in Section 1110 of t his title; 9. 10. Two Dollars ($2.00) for each inspectio n conducted pursuant to subsection L of Section 1105 of this title; 10. 11. Three Dollars ($3.00) for each inspection conducted pursuant to subsection M of Section 1105 of this title; 11. 12. One Dollar ($1.00) for each certificate of ownership filed pursuant to subsection R of Section 1105 of this title; 12. 13. One Dollar ($1.00) for each temporary permit issued pursuant to Section 1124 of this title; 13. 14. One Dollar and fifty cents ($1.50) fo r processing each proof of financial responsibility, driv er license information, insurance verification information, and other ad ditional information as provided in Section 7 -602 of this title; 14. 15. The mailing fees and registration fees provided in Sections 1131 and 1140 of this title; 15. 16. The notary fee provided in Section 1143 of this title; 16. 17. Three Dollars ($3.00) for each l ien entry form completed and recorded on a certificate of title pursuant to subsection G of Section 1105 of this ti tle; SB1802 HFLR Page 31 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 17. 18. Seven Dollars ($7.00) for each notice of tr ansfer as provided by subsectio n B of Section 1107.4 of this title; 18. 19. Seven Dollars ($7.00) for each certificate of title or each certificate of registration issued for repossessed vehicles pursuant to Section 1126 of this title; 19. 20. Any amount specifically authorized by law to be retained by the motor license agent for the furnis hing of a summary of a traffic record; 20. 21. Beginning July 1, 2009, each motor license agent shall also be entitled to a portion of the penalties for delinquent registration or payment of excise tax as provided for in subsection C of Section 1115, sub section F of Section 1132 and subsection C of Section 1151 of this title and of subsection A of Section 2103 of Title 68 of the Oklahoma Statutes; 21. 22. Beginning with the effective date of this ac t, each motor license agent shall be entitled to retain Three Dollars and fifty-six cents ($3.56) for each electric vehicle registered pursuant to the provisions of thi s act and such amount shall be in addition to any other a mount otherwise authorized by t his section to be retained with respect to a vehicle; a nd 22. 23. Beginning with the effective date of this act, each motor license agent shall be entitled to retain t hree and twenty- five one-hundredths percent (3.25%) of th e vehicle excise tax collected pursuant to Section 2103 of Title 68 of the Oklahoma SB1802 HFLR Page 32 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Statutes for each elec tric vehicle but such amount shall not be in addition to any other amount otherwise authorize d by this section to be retained with respect to a vehicl e. The balance of the funds col lected shall be remitted to the Oklahoma Tax Commission as provided in Section 1142 of this title to be apportioned pursuant to Section 1104 of this title. B. For each certificate of registration issued for boats and motors, each motor license agent shall be entitled to retain the greater of One Dollar and tw enty-five cents ($1.25) or an amount to be determined by the Tax Commission according to the provisions of this subsection. At the end of fiscal year 1997 and each fisca l year thereafter, the Tax Comm ission shall compute the average amount of registration fees for all boats and motors registered in this state during the fiscal year and shall multiply the result by s ix and twenty-two one-hundredths percent (6.22%). The re sulting product shall be the am ount which may be retained by each motor license agent for each certificate of registration for boats and motors issued during the following calendar year. SECTION 17. REPEALER 47 O.S. 2021, Section 1141.1, as last amended by Section 10, Chapter 276, O.S.L. 2021, is hereby repealed. SECTION 18. AMENDATORY 51 O.S. 2021, Section 152, as last amended by Section 28 , Chapter 12, O.S.L. 2021, is amended to read as follows: SB1802 HFLR Page 33 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Section 152. As used in The Governmental T ort Claims Act: 1. “Action” means a proceeding in a court of competent jurisdiction by which one party brings a suit against another; 2. “Agency” means any board, com mission, committee, department or other instrumentality or entity designated to act in b ehalf of the state or a political subdivision; 3. “Charitable health care provider ” means a person who is licensed, certified, or otherwise authorized by the laws of t his state to administer health care in the ordinary course of business or the practice of a profession and who provides care to a medically indigent person, as defined in par agraph 9 of this section, with no expectation of or acceptance of compensation of any kind; 4. “Claim” means any written demand presented by a claimant or the claimant’s authorized representative in accordance with this act the Governmental Tort Claims Ac t to recover money from the state or political subdivision as compensation for an act or omission of a political subdivision or the state or an employee; 5. “Claimant” means the person or the person’s authorized representative who files notice of a claim in accordance with The Governmental Tort Claims Act. Only the following persons a nd no others may be claimants: a. any person holding an interest in real or personal property which suffers a loss, provided that the claim of the person shall be aggregated with claims of all SB1802 HFLR Page 34 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 other persons holding an interest in the property and the claims of all other persons which are deriv ative of the loss, and that multiple claimants sha ll be considered a single claimant, b. the individual actually involved in the acciden t or occurrence who suffers a loss, provided that the individual shall aggregate i n the claim the losses of all other persons which are derivative of the loss, or c. in the case of death, an administrator, special administrator or a personal representative who shall aggregate in the claim all losses of all persons which are derivative of the death; 6. “Community health car e provider” means: a. a health care provider who v olunteers services at a community health center that has been deemed by the U.S. Department of Health and Human Services as a federally qualified health center as defin ed by 42 U.S.C., Section 1396d(l)(2)(B ), b. a health provider who provides services to a n organization that has been deemed a federally qualified look-alike community health center, and c. a health care provider who provides services to a community health center that has made application to the U.S. Department of Health and Human Services for SB1802 HFLR Page 35 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 approval and deeming as a federally qualified look - alike community health center in c ompliance with federal application guidance, and has received comments from the U. S. Department of Health and Human Services as to the status of such application with the established intent of resubmitting a modified application, or, if denied, a new appli cation, no later than six (6) months from the date of the official notification fr om the U.S. Department of Health and Human Services requiring resubmission of a new application; 7. “Employee” means any person who is authorized to act in behalf of a political subdivision or the state whether that person is acting on a permanent or temp orary basis, with or without being compensated or on a full-time or part-time basis. a. Employee also includes: (1) all elected or appointed officers, members of governing bodies and other persons designated to act for an agency or political subdivision, b ut the term does not mean a person or other legal entity while acting in the capacity of an independent contractor or an employee of an independent contractor, SB1802 HFLR Page 36 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 (2) from September 1, 1991, through June 30, 1996, licensed physicians, licensed osteopathic physicians and certified nurse-midwives providing prenatal, delivery or infant care service s to State Department of Health clients pursuant to a contract entered into with the S tate Department of Health in accordance with paragraph 3 of subsection B of Sectio n 1-106 of Title 63 of the Oklahoma Statutes but only insofar as services authorized by and in conformity with the terms of the contract and the requirements of Section 1 - 233 of Title 63 of the Oklahoma Statutes, and (3) any volunteer, full-time or part-time firefighter when performing duties for a fire department provided for in subparagraph j of paragraph 11 of this section. b. For the purpose of The Governmental Tort Claims Act, the following are employees of this state, regardless of the place in this s tate where duties as employees are performed: (1) physicians acting in an administrative capacity, (2) resident physicians and resident interns participating in a graduate me dical education program of the University of Oklahoma Health SB1802 HFLR Page 37 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Sciences Center, the College of Osteopathic Medicine of Oklahoma State University, or the Department of Mental Health and Substance Abuse Services, (3) faculty members and staff of the University of Oklahoma Health Sciences Center and the College of Osteopathic Medicine of Okl ahoma State University, while engaged in teaching duties, (4) physicians who practice me dicine or act in an administrative capacity as an employee of an agency of the State o f Oklahoma, (5) physicians who provide medical care to inmates pursuant to a contract with the Department of Corrections, (6) any person who is licensed to practice medic ine pursuant to Title 59 of the Oklahoma Statutes, who is under an administrative prof essional services contract with the Oklahoma Health Care Authority under the auspi ces of the Oklahoma Health Care Authority Chief Medical Officer, and who is limited to performing administrative duties such as professional guidance for medical reviews, reimbursement rates, service utilization, health care delivery and benefit SB1802 HFLR Page 38 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 design for the Oklahoma Health Care Authority, only while acting within the scope of such contract, (7) licensed medical professionals under contract with city, county, or state entiti es who provide medical care to inmates or detainees in the custody or control of l aw enforcement agencies, (8) licensed mental health professionals as defined in Sections 1-103 and 5-502 of Title 43A of the Oklahoma Statutes, who are conducting initial examinations of individuals for the purpose of determining whether an individual meet s the criteria for emergency detention as part of a contract with the Department of Ment al Health and Substance Abuse Services, and (9) licensed mental health professionals a s defined in Sections 1-103 and 5-502 of Title 43A of the Oklahoma Statutes, who a re providing mental health or substance abuse treatment services under a professional se rvices contract with the Department of Mental Health and Substance Abuse Services and are providing such treatment services at a state-operated facility. SB1802 HFLR Page 39 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Physician faculty members and staff of the Universit y of Oklahoma Health Sciences Center and the Colle ge of Osteopathic Medicine of Oklahoma State University not acting in an administrativ e capacity or engaged in teaching duties are not employees or agents of the state. c. Except as provided in subparagraph b of this paragraph, in no event shall the state be held liable for the tortious conduct of any physician, resident physician or intern while practicing medicine or providing medical treatment to patients. d. For purposes of The Governmental Tort Claims A ct, members of the state military forces on state active duty orders or on Title 32 active duty orders are employees of this state, rega rdless of the place, within or outside this state, where their duties as employees are performed; 8. “Loss” means death or injury to the body or rights of a person or damage to real or personal property or rights therein; 9. “Medically indigent” means a person requiring medically necessary hospital or other health care services for th e person or the dependents of the pers on who has no public or private third- party coverage, and whose personal resources are insufficient to provide for needed health care; SB1802 HFLR Page 40 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 10. “Municipality” means any incorporated city or town, and all institutions, agencies or instrumentalities of a municip ality; 11. “Political subdivision” means: a. a municipality, b. a school district, including, but not limited to, a technology center school district established pursuant to Section 4410, 4411, 4420 or 4420.1 of Title 70 of the Oklahoma Statutes, c. a county, d. a public trust where the sole beneficiary or beneficiaries are a city, town, school district or county. For purposes of The Gov ernmental Tort Claims Act, a public trust shall include: (1) a municipal hospital created pursuant to Sections 30-101 through 30-109 of Title 11 of the Oklahoma Statutes, a county hospital created pursuant to Sections 781 through 796 of Title 19 of the Oklahoma Statutes, or is created pursuant to a joint agreement between such governing authorities, that is operated for the public benefit by a public trust created pursuant to Sections 176 through 180.4 of Title 60 of the Oklahoma Statutes and managed by a g overning board appointed or elected by the municipality, SB1802 HFLR Page 41 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 county, or both, who exer cises control of the hospital, subject to the approval of the governing body of the muni cipality, county, or both, (2) a public trust created pursuant to Sections 176 through 180.4 of Title 60 of the Oklahoma Statutes after January 1, 2009, the primary purpose of which is to own, manage, or op erate a public acute care hospital in this state t hat serves as a teaching hospital for a medical residency program provided by a colleg e of osteopathic medicine and provides care to indigent persons, and (3) a corporation in which all of the capital stock is owned, or a limited liability company in which all of the member interest is owned, by a public trust, e. for the purposes of The Go vernmental Tort Claims Act only, a housing authority created pursuant to the provisions of the Oklahoma Housing Authorit y Act, f. for the purposes of The Governmental Tor t Claims Act only, corporations organized not for profit pursuant to the provisions of the Oklahoma General Corporation Act for the primary purpose of developing and SB1802 HFLR Page 42 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 providing rural water supply and sewage disposal facilities to serve rural residents, g. for the purposes of The Governmental Tort Claims Act only, districts formed pursuant to the Rural Water, Sewer, Gas and Solid Waste Management Districts Act, h. for the purposes of The Governmental Tort Clai ms Act only, master conservancy districts formed p ursuant to the Conservancy Act of Oklahoma, i. for the purposes of The Governmental To rt Claims Act only, a fire protection district created pursuant to the provisions of Section 901.1 et seq. of Title 19 o f the Oklahoma Statutes, j. for the purposes of Th e Governmental Tort Claims Act only, a benevolent or charitable corporate volunteer or full-time fire department for an unincorporated area created pursuant to the prov isions of Section 592 et seq. of Title 18 of the Oklahoma Statutes, k. for purposes of The Governmental Tort Claims Act only, an Emergency Services Provider rendering service s within the boundaries of a Supplemental Emergency Services District pursuant to an existing contract between the Emergency Services Provider and the State Department of Health. Provided, however, that the acquisition of commercial liability insurance co vering SB1802 HFLR Page 43 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 the activities of such Emergency Services Provider performed within the Sta te of Oklahoma shall not operate as a waiver of any of the limitations, immunities or defenses provided for political subdivisions pursuant to the terms of The Governmental Tort Claims Act, l. for purposes of The Governmental Tort Claims Act only, a conservation district created pursuant to th e provisions of the Conservation District Act, m. for purposes of The Governmental Tort Claims Act, districts formed pursuant to the Okl ahoma Irrigation District Act, n. for purposes of The Governmental Tort Claims Act only, any community action agency est ablished pursuant to Sections 5035 through 5040 of Title 74 of the Oklahoma Statutes, o. for purposes of The Governmental Tort Claims Ac t only, any organization that is designated as a youth services agency, pursuant t o Section 2-7-306 of Title 10A of the Oklahoma Statutes, p. for purposes of The Governme ntal Tort Claims Act only, any judge presiding over a drug court, as defined by Section 471.1 of Title 22 of the Oklahoma Statutes, SB1802 HFLR Page 44 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 q. for purposes of The Governmental Tort Claims Act only, any child-placing agency licensed by this state to place children in foster family homes, and r. for purposes of The Governmental Tort Claims Act only, a circuit engineering district created pursuant to Section 687.1 of Title 69 of th e Oklahoma Statutes, s. for purposes of the Governmental Tort Claims Act only, a substate planning district, regional council of government or other entity created pursuant to Section 1001 et seq. of Title 74 of the Oklahoma Statutes, and t. for purposes of The Governmental Tort Claims Act only, a regional transportation authority created pur suant to Section 1370.7 of Title 68 of the Oklahoma Statutes including its contract operator and any railroad operating in interstat e commerce that sells a property interest or provides services to a regional transportation authority or allows the authorit y to use the property or tracks of the r ailroad for the provision of public passenger rail service to the extent claims against the contract operator or railroad arise out of or are related to or in connection with such property interest, services or operation of the public passenger rail service. Provided, the acquisition of commercial liability SB1802 HFLR Page 45 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 insurance to cover the activities of t he regional transportation authority, contract operator or railroad shall not operate as a wa iver of any liabilities, immunities or defenses provided pursuant to the provisions of the Governmental Tort Claims Act, and all their institutions, instrumentalities or agencies; 12. “Scope of employment” means performance by an employee acting in good faith within the duties of the e mployee’s office or employment or of tasks lawfully assigned by a competent autho rity including the operation or use of an agency vehicle or equipment with actual or implied consent of the supervisor of the employee, but shall not include corruption or fra ud; 13. “State” means the State of Oklahoma or any office, department, agency, a uthority, commission, board, institution, hospital, college, university, public trust c reated pursuant to Title 60 of the Oklahoma Statutes of w hich the State of Oklahoma is the beneficiary, or other instrumentality thereof; 14. “State active duty” shall be defined in accordance with Section 801 of Title 44 of the Oklahoma Statutes; 15. “State military forces” shall be defined in accordance with Section 801 of Title 44 of the Oklahoma Statutes; 16. “Title 32 active duty ” shall be defined in accordance w ith Section 801 of Title 44 of the Oklahoma Statutes; and SB1802 HFLR Page 46 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 17. “Tort” means a legal wrong, independent of contract, involving violation of a duty imposed by general law, statut e, the Constitution of the State of Oklahoma, or otherwise, resulting in a loss to any person, association or corporation as the proximate result of an act or omission of a political subdivision or the state or an employee acting within the scope of employ ment. SECTION 19. REPEALER 51 O.S. 2021, Section 152, as last amended by Section 1, Chapter 41, O.S.L. 2021, is hereby repealed. SECTION 20. REPEALER 51 O.S. 2021, Section 152, as last amended by Section 1, Cha pter 241, O.S.L. 2021, is hereby repealed. SECTION 21. AMENDATORY 51 O.S. 2021, Section 155, as last amended by Section 3, Chapter 241 , O.S.L. 2021, is amended to read as follows: Section 155. The state or a political subdivision shall not be liable if a loss or claim results from: 1. Legislative functions; 2. Judicial, quasi-judicial, or prosecutorial functions, other than claims for wrongful criminal felony conviction resulting in imprisonment provided for in Section 154 of thi s title; 3. Execution or enforcement of the lawful orders of any court; 4. Adoption or enforcement of or failure to adopt or enforce a law, whether valid or invalid, including, but not limited to, any statute, charter provi sion, ordinance, resolution, ru le, regulation or written policy; SB1802 HFLR Page 47 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 5. Performance of or the failure to exercise or perform any act or service which is in the discretion o f the state or political subdivision or its employees; 6. Civil disobedience, riot, in surrection or rebellion or the failure to provide, or the method of providing, police, law enforcement or fire protection; 7. Any claim based on the theory of attractiv e nuisance; 8. Snow or ice conditions or temporary or natural conditions on any public way or other public place due to weather conditions, unless the condition is affirmatively caused by the negligent act of the state or a political subdivision; 9. Entry upon any property where that entry is expressly or implied authorized by law; 10. Natural conditions of property of the state or political subdivision; 11. Assessment or collection of taxes or special assessments, license or registration fees, or other fees or charges imposed by law; 12. Licensing powers or functions including, but not limited to, the issuance, denia l, suspension or revocation of or failure or refusal to issue, deny, suspend or revoke any permit, license, certificate, approval, order o r similar authority; 13. Inspection powers or functions, including failure to make an inspection, review or approval, or making an inadequate or SB1802 HFLR Page 48 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 negligent inspection, review or approval of any property, real or personal, to determine whether the property complies with or violates any law or contains a hazard to health or safety, or fails to conform to a recognized standa rd; 14. Any loss to any person covered by any workers ’ compensation act or any employer’s liability act; 15. Absence, condition, locatio n or malfunction of any traffi c or road sign, signal or warning device unless the absen ce, condition, location or malf unction is not corrected by the state or political subdivision responsible within a reasonable time after actual or constructive notice or the removal or destruction of such signs, signals or warning devices by third parties, action of weather elements or as a result of traffic collision except on failure of the state or political subdivision to correct the same within a reasonable time afte r actual or constructive notic e. Nothing herein shall give rise to liability arising f rom the failure of the state or any political subdivision to initially place any of the above signs, signals or warning devices. The signs, signals and warning devices referred to herein are those u sed in connection with hazards normally connected with th e use of roadways or public way s and do not apply to the duty to warn of special defects such as excavations or roadway obstructions; 16. Any claim which is limited or barred by any other law; 17. Misrepresentation, if unintentional; SB1802 HFLR Page 49 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 18. An act or omiss ion of an independent contracto r or consultant or his or her employees, agents, subcontractors or suppliers or of a person other than an employee of the state or political subdivision at the time the act or omission occurred; 19. Theft by a third person o f money in the custody of an employee unless the loss was sustained because of the negligence or wrongful act or omission of the employee; 20. Participation in or pract ice for any interscholastic or other athletic contest sponsored or conducted by or on t he property of the state or a political subdivision; 21. Participation in any activity approved by a local board of education and held within a building or on the groun ds of the school district served by that local board of education before or after normal school hours or on weekends; 22. Use of indoor or outdoor school property and facilities made available for public recreation before or after normal school hours or on weekends or school vacations , except those claims resulting from willful and wanton a cts of negligence. For purpose s of this paragraph: a. “public” includes, but is not limited to, students during nonschool hours and school staff when not working as employees of the school, and b. “recreation” means any indoor or outdoor physical activity, either organized or unorganiz ed, undertaken SB1802 HFLR Page 50 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 for exercise, relaxation, diversion, sport or pleasure, and that is not otherwise covered by paragraph 20 or 21 of this sec tion; 23. Any court-ordered, Department of Corrections or county approved work release program; provided, however, th is provision shall not apply to claims from individuals not in the custody of the Department of Corrections based on accidents involving m otor vehicles owned or operate d by the Department of Corrections; 24. The activities o f the National Guard, the milit ia or other military organization administered by the Military Department of the state military forces when on state active duty pursuant to the lawful orders of competent authority or on Title 32 active duty orders: a. in an effort to quell a riot, b. in response to a natural disaster or military attack, or c. if participating in a military mentor program ordered by the court; 25. Provision, equipping, operation or mai ntenance of any prison, jail or correctional facility, or injuries resulting from the parole or escape of a prisoner or injuries by a prisoner to any other prisoner; provided, however, this provision shall not apply to claims from individuals not in the cu stody of the Department of SB1802 HFLR Page 51 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Corrections based on accidents involving motor vehicles owned or operated by the Department of Corrections; 26. Provision, equipping, operation or maintenance of any juvenile detention facility, or injuries resulting from the es cape of a juvenile detainee, or injuries by a juvenile de tainee to any other juvenile detainee; 27. Any claim or action based on the theory of manufacturer ’s products liability or breach of warranty, either expressed or implied; 28. Any claim or action b ased on the theory of indemnification or subrogation; provided, however, a political subdivision as defined in subparagraph s of paragraph 11 of Section 152 of this title may enter into a contract with a contract operator or a ny railroad operating in inter state commerce that sells a property interest or provides services to a regional transportation authority, or allows the regional transportation authority to use the railroad’s property or tracks for the provision of public passenger rail service, providin g for the allocation of financial responsibility, indemni fication, or the procurement of insurance for the parties for all types of claims or damages, provided that funds have been appropriated to cover the resulting contractu al obligation at the time the contract is executed. The acquisition of commercial liability insurance to cover the activities of the regional transportation authority, contract operator or railroad shall not SB1802 HFLR Page 52 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 operate as a waiver of any of the liabilities, immunities or defenses provided for political subdivisions pursuant to the provisions of The Governmental Tort Claims Act. A contract entered into under this paragraph shall not affect rights of employees under the Federal Employers Liability Act or the F ederal Railway Labor Act; 29. Any claim based upon an act or omission of an employee i n the placement of children; 30. Acts or omissions done in conformance with then current recognized standards; 31. Maintenance of the state highway system or any porti on thereof unless the claimant presents evidence which establishes either that the stat e failed to warn of the unsafe condition or that the loss would not have occurred but for a negligent affirmative act of the state; 32. Any confirmation of the existenc e or nonexistence of any effective financing statement on file in the office of the Sec retary of State made in good faith by an employee of the office of the Secretary of State as required by the provisions of Section 1 -9- 320.6 of Title 12A of the Oklahoma Statutes; 33. Any court-ordered community sentence; 34. Remedial action and any subs equent related maintenance of property pursuant to and in compliance with an authorized SB1802 HFLR Page 53 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 environmental remediation program, order, or requirement of a federal or state environmental agency; 35. The use of necessary and reasonable force by a school district employee to control and discipline a student during the time the student is in attendance or in transit to and from the school, or any other function authorized by the school district; 36. Actions taken in good faith by a school district employee for the out-of-school suspension of a student pursuant to applicable Oklahoma Statutes; or 37. Use of a public facility opened to the general public during an emergency. SECTION 22. REPEALER 51 O.S. 2021, Section 155, as last amended by Section 29, Chapter 12, O.S.L. 2021, is hereby repealed. SECTION 23. AMENDATORY 61 O.S. 2021, Section 103, as last amended by Section 2, Chapter 340, O.S.L. 2021 , is amended to read as follows: Section 103. A. Unless otherwise prov ided by law, all public construction contracts exceeding One Hundred Thousand Dollars ($100,000.00) or constru ction management trade contracts or subcontracts exceeding Fifty Thousand Dollars ($50,00 0.00) shall be let and awarded to the lowest responsible bidder, by open competitive bidding after solicitation for sealed bids, in accordance with the provisions of t he Public Competitive Bidding Act of 1974. No work shall be commenced until a written co ntract is SB1802 HFLR Page 54 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 executed and all required bonds and insurance h ave been provided by the contractor to the awarding public agency. B. Notwithstanding subsection A of this s ection, in awarding public construction contracts exceed ing One Hundred Thousand Dollars ($100,000.00) or construction management trade contracts o r subcontracts exceeding Fifty Thousand Dollars ($50,000.00), counties, cities, other local units of governme nt and any public trust with a county or a municipality as its sole beneficiary may provide for a local bid preference of not more than five percen t (5%) of the bid price i f the awarding public agency determines that there is an economic benefit to the loc al area or economy. Provided, however, the local bidder or contractor must agree to perform the contract for the same price and terms as the bid proposed by the nonlocal b idder or contractor. Any bid preference granted hereunder must be in accordance wit h an established policy adopted by the governing body of the awarding public agency to clearly demonstrate the economic benefit to the local area o r economy. Provided, further, no local bid preference shall be granted unless the local bidding entity is th e second lowest qualified bid on the contract. The bid specifications shall clearly state that the bid is subject to a local bidder preference law . For purposes of this section, “local bid” means the bidding person is authorized to transact business in t his state and maintains a bona fide establishment for tr ansacting such business within thi s state. SB1802 HFLR Page 55 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 This provision does not apply to any constructi on contract for which federal funds are available for expenditure when its provisions may be in conflict with federal law or regulation. C. Except as provided in su bsection E of this section, other construction contracts for the purpose of making any publ ic improvements or constr ucting any public building or making repairs to the same for One Hundred Thousand D ollars ($100,000.00) or less shall be let and awarded to the lowest responsible bidder by r eceipt of written bids or awarded on the basis of competi tive quotes to the lowest responsible qualified contractor. Work may be commenced in accordance with the pu rchasing policies of the public agenc y. D. Except as provided in subsection E of this sect ion, other construction contracts for less tha n Ten Thousand Dollars ($10,000.00) may be negotiated with a qualified contractor . Work may be commenced in accordanc e with the purchasing policies of the public agency. E. The provisions of this subsection s hall apply to public construction for minor maintenance o r minor repair work to pu blic school district property. Other construction contracts for less than Twenty-five Thousand Dollars ($25,000.00) may be negotiated with a qualified contractor . Construction contracts equal to or greater than Fifty Thousand Dollars ($50,000.00) but less than One Hundred Thousand Dollars ($100,000.00) shall be let and awarded to the lowest responsible bidder by receipt o f written bids. No work SB1802 HFLR Page 56 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 shall be commenced on any con struction contract until a written contract is executed a nd proof of insurance has been provided by the contractor to the awarding public agency. F. The Construction and Properties Division of the Offi ce of Management and Enterprise Services may award con tracts using best value competitive proposals . As used in this subsection, “best value” means an optional contract award system which can evaluate and rank submitted competitive performance proposals t o identify the proposal with the greatest value to the state. The Office of Management and Enterprise Services , pursuant to the Adminis trative Procedures Act, shall promulgate rules necessary to implement the provisions of this subsection. G. 1. A public agency shall not l et or award a public construction contract exceeding One Hundred Thousand Dollars ($100,000.00) or a construction ma nagement trade contract or subcontract exceeding Fifty Thousand Dollars ($50,00 0.00) to any contractor affiliated with a purchasing cooperative unless the purchasing cooperative and the contractor have complied with all of the provisions of the Public Competitive Bidding Act of 1974, including but not limited to open competitive bidd ing after solicitation for sealed bids . A public agency shal l not let or award a public constr uction contract exceeding Ten Thousand Dollars ($10,000.00) up to One Hundred Thousand Dollars ($100,000.00) to any contractor affiliated with a purchasing coope rative unless the SB1802 HFLR Page 57 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 purchasing cooperative and the contractor h ave complied with all of the provisions of the Public Competitive Bidding Act of 1974, including submission of a wri tten bid upon notice of competitive bidding. 2. A purchasing cooperative and its affiliated contractors shall not be allowed to bid on any public construction contract exceeding One Hundred Thousand Dollars ($100,000.00) or any construction management tra de contract or subcontract exceeding Fifty Thousand Dollars ($50,000.00) unless the purchasing cooperative and its affil iated contractors ha ve complied with all of the provisions of the Public Competitive Bidding Act of 1974, including but not limited to o pen competitive bidding after solicitation for sealed bids . A purchasing cooperative and its affiliated contractors sha ll not be allowed to bid on any public construction contract exceeding Five Thousand Dollars ($5,000.00) unless the purchasing cooperati ve and its affiliated contractors have complied with all of the provisions of the Public Competitive Bidding Act of 1974, including submissi on of a written bid upon notice of open competitive bidding. 3. Local governmental units, or local governmental uni ts cooperating under the terms of any inter local cooperative agreement authorized by state law, may create a purchasing cooperative or contract with a purchasing cooperative to provide leverage in achieving best value or the best t erms in contracts. To en courage SB1802 HFLR Page 58 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 intergovernmental collaboration, an y purchasing cooperative or interlocal cooperative e ntity may utilize any sin gle legal newspaper of this state to serve as sufficie nt compliance for bid notice requirements of competitive bidding or solicitation o f bids. If the purchasing cooperative or i nterlocal cooperative entity is engaging in a project exclusive to a county o r group of counties of this state, and not open to all governmental units or public trusts that wish to participate statewide, the bid n otice shall be published in a legal newspaper located within the county or group of counties. Any local governmental un it or public trust that enters into membership or contracts with a purchasing cooperative or interlocal cooperative entity may enter int o purchases or contracts under the terms negotiated by the purchasing cooperative or interlocal cooperative entity. If the purchasing cooperative or interlocal cooperative entity complies with the requirements of this section of law, all local governmenta l units shall be deemed in compliance with the requirements set forth for bid notices and publi cation. SECTION 24. REPEALER 61 O.S. 2021, Section 103, as last amended by Section 1, Chapter 244, O.S.L . 2021, is hereby repealed. SECTION 25. AMENDATORY 62 O.S. 2021, Section 34.32, as last amended by Section 1 , Chapter 16, O.S.L. 2021, is amended to read as follows: Section 34.32. A. The Information Services Division of the Office of Management and Enterprise Services shall create a standard SB1802 HFLR Page 59 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 security risk assessment for state agency information technology systems that complies with the International Organization for Standardization (ISO) and the International Electrotechnical Commission (IEC) Information Technology - Code of Practice for Security Management (ISO/IEC 27002). B. Each state agency that has an information technology system shall obtain an information security risk asses sment to identify vulnerabilities associated with the inf ormation system. The Information Services Division of the Office of Management and Enterprise Services shall approve not less than two firms which state agencies may choose from to conduct the infor mation security risk assessment. C. A state agency with an information technology syste m that is not consolidated under the Information Technology Consolidation and Coordination Act or that is otherwise retained by the agency shall additionally be require d to have an information security audit conducted by a firm approved by the Information Services Division that is based upon the most current versio n of the NIST Cyber- Security Framework, and shall submit a final report of the information security risk ass essment and information security audit findings to the Information Services Division eac h year on a schedule set by the Information Services Divisio n. Agencies shall also submit a list of remedies and a timeline for the repair of any deficiencies to the I nformation Services Division within ten (10) SB1802 HFLR Page 60 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 days of the completion of the audit. The f inal information security risk assessment report shall ident ify, prioritize, and document information security vulnerabilities for each of the state agencies assessed. The Information Services Division may assist agencies in repairing any vulnerabilities to ensure compliance in a timely manner. D. Subject to the provisions of subsection C of Section 34.12 of this title, the Information Services Division shall report th e results of the state agency assessments and information security audit findings requir ed pursuant to this section to the Governor, the Speaker of the House of Representatives, and the President Pro Tempore of the Senate by the first day of January of eac h year. Any state agency with an information technology system that is not consolidated under the Information Technology Consolidation and Coordination Act that cannot comply with the provisions of this section shall consolidate under the Information Tech nology Consolidation and Coordination Act. E. This section shall not apply to state age ncies subject to mandatory North American Electric Reliabili ty Corporation (NERC) cybersecurity standards and institutions within The Oklahoma State System of Higher Education, the Social Security Disability Determination Services Division of the Departmen t of Rehabilitation Services, and the Oklahoma State Regents for Higher Education and the telecommunications network known as OneNet that follow the SB1802 HFLR Page 61 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 International Organization for Standardization (ISO), the Oklahoma Military Department (OMD) and the International Electrotechnical Commission (IEC)-Security techniques-Code of Practice for Information Security Controls or National Institute of Standards and Technology. SECTION 26. REPEALER 62 O.S. 2021, Section 34.32, as last amended by Section 1, Chapter 160, O.S.L. 2021, is hereby repealed. SECTION 27. AMENDATORY 63 O.S. 2021, Section 426, as amended by Section 2, Chapter 563 , O.S.L. 2021, is amended to read as follows: Section 426. A. The tax on retail medical marijuana sales will shall be established at seven percent (7%) of the gross amount received by the seller. B. This tax will shall be collected at the point of sale. Except as provided for in subsection D, tax proceeds will be applied primarily to finance the regulatory office. C. Except as provided for in sub section D, if proceeds from the levy authorized by subsection A of this section exceed the budgeted amount for running the regulatory office, any surplus shall be apportioned with seventy-five percent (75%) going to the General Revenue Fund and may only be expended for common education including funding redbud school grants pursuant to Section 3 -104 of Title 70 of the Oklahoma Statutes. Twenty-five percent (25%) shall be SB1802 HFLR Page 62 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 apportioned to the Oklahoma State Department of Health and earmarked for drug and alcohol rehabilitation and prevention. D. Pursuant to Section 1 4 of this act, the Oklaho ma Tax Commission shall have authority to assess, collect and enforce the tax specified in subsection A of this section including any interest and penalty thereon. E. For fiscal year 2022, proceeds from the levy authorized by subsection A of this sectio n shall be apportioned a s follows: 1. The first Sixty-five Million Dollars ($65,000,000.00) shall be apportioned as follows: a. fifty-nine and twenty-three hundredths percent (59.23%) to the State Public Common School Building Equalization Fund, b. thirty-four and sixty-two hundredths percent (34.62%) to the Oklahoma Medical Marijuana Authority, a division within the Oklahoma State Department of Health, and c. six and fifteen hundredths percent (6.15 %) to the Oklahoma State Department of H ealth and earmarked for drug and alcohol rehabilitation; and 2. Any surplus collections shall be apportioned to the General Revenue Fund of the State Treasury. SECTION 28. REPEALER 63 O.S. 2021, Section 426, as amended by Section 13, Chapter 584, O.S.L. 2021, is hereby repealed. SB1802 HFLR Page 63 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 SECTION 29. REPEALER 63 O.S. 2021, Section 426, as amended by Section 6, Chapter 553, O.S.L. 2021, is hereby repealed. SECTION 30. AMENDATORY 63 O.S. 2021, Section 427.3, as last amended by Section 9, Chapter 553, O.S.L. 2021, is amended to read as follows: Section 427.3. A. There is hereby created the Oklahoma Medical Marijuana Authority within the State Department o f Health which shall address issues related to the medical marijuana program in Oklahoma including, but not limited to, the issuance of patient licenses and medical marijuana business licenses, and the dispensing, cultivating, processing, testing, transpor ting, storage, research, and the use of and sale of medical marijuana pursuant t o the Oklahoma Medical Marijuana and Patient Protection Act . B. The Department shall provide support staff to perform designated duties of the Authority . The Department shall also provide office space for meetings of the Authority. C. The Department shall im plement the provisions of the Oklahoma Medical Marijuana and Patient Protection Act consistently with the voter-approved State Question No. 788, Initiative Petition No. 412, subject to the provisions o f the Oklahoma Medical Marijuana and Patient Protection Act. D. The Department shall exercise its respective p owers and perform its respective duties and functions as specified in the SB1802 HFLR Page 64 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Oklahoma Medical Marijuana and Patient Pr otection Act and this title including, but not limited to, the following: 1. Determine steps the state shall take, whether administrative or legislative in nature, to ensure that research on marijuana and marijuana products is being conducted for public p urposes, including the advancement of: a. public health policy and public safety poli cy, b. agronomic and horticultural best practices, an d c. medical and pharmacopoeia best practices; 2. Contract with third-party vendors and other governmental entities in order to carry out the respective duties and functions as specified in the Oklahoma Medical Marijuana and Patient Protection Act; 3. Upon complaint or upon its own motion and upon a completed investigation, levy fines as prescribed i n applicable laws, rules and regulations and suspend, revoke or not renew licenses pursuant to applicable laws, rules and regulations; 4. Issue subpoenas for the appearance or production of per sons, records and things in connection with disciplinary or contested cases considered by the Department; 5. Apply for injunctive or declaratory relief to enforce the provisions of applicable laws, rules and regulations; 6. Inspect and examine all licens ed premises of medical marijuana businesses, research facilities , education facilities and SB1802 HFLR Page 65 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 waste disposal facilities in which medical marijuana is cultivated, manufactured, sold, stored, transported, tested , distributed or disposed of; 7. Upon action by the federal government by which the production, sale and use of marijuana in Oklaho ma does not violate federal law, work with the Oklahoma State Banking Department an d the State Treasurer to develop good practice s and standards for banking and finance for medical marijuana businesses; 8. Establish internal control procedures for license s including accounting procedures, reporting procedures and personnel policies; 9. Establish a fee schedule and collect fees f or performing background checks as the Commissi oner deems appropriate. The fees charged pursuant to this paragraph shall not exc eed the actual cost incurred for each background check; 10. Establish a fee sched ule and collect fees for material changes requested by the licensee; and 11. Establish regulations, which require a medical marijuana business to submit information to the Oklahoma Medical Marijuana Authority, deemed reasonably necessary to assist the Aut hority in the prevention of diversion of m edical marijuana by a licensed medical marijuana business. Such information required by the Authority may include, but shall not b e limited to: a. the square footage of the licensed premise s, b. a diagram of the licensed premises, SB1802 HFLR Page 66 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 c. the number and type of lights at the lic ensed medical marijuana commercial grower business, d. the number, type and production capacity of equipment located at the medical marijuana processing facility, e. the names, addresses and tele phone numbers of employees or agents of a medical marijuana b usiness, f. employment manuals and standard operating procedures for the medical marijuana business, and g. any other information as the Authority reasonably deems necessary. E. The Department shall be authorized to enter into and negotiate the terms of a Memorandum of Understanding between the Department and other state agencies concerning the enforcement of laws regulating medical marijuana in this state. SECTION 31. REPEALER 63 O.S. 2021, Section 427.3, as last amended by Section 5, Chapter 584, O.S.L. 2021 , is hereby repealed. SECTION 32. AMENDATORY 63 O.S. 2021, Section 427.4, as amended by Section 10, Chapter 553, O.S.L. 2021 , is amended to read as follows: Section 427.4. A. The Oklahoma Medical Mariju ana Authority, in conjunction with the State Department of Health, shall employ an Executive Director and other personnel as necessary to assist the Authority in carrying out its duties. SB1802 HFLR Page 67 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 B. The Authority shall not employ an individual if any of the following circumstances exist: 1. The individual has a direct or indirect interest in a licensed medical mariju ana business; or 2. The individual or his or her spouse, parent, child, spouse of a child, sibling, or spouse of a sibling has an application for a medical marijuana business licen se pending before the Department or is a member of the board of directors o f a medical marijuana business, or is an indi vidual financially interested in any licensee or medical marijuana business. C. All officers and employe es of the Authority shall be in the exempt unclassified service as provided for in Section 840 -5.5 of Title 74 of the Oklahoma Statutes. D. The Commissioner may delegate to any officer or employee o f the Department any of the powers of the Executive Direc tor and may designate any officer or employee of the Department to perform any of the duties of the Execut ive Director. E. The Executive Director shal l be authorized to suggest rules governing the oversight and implementation of the Oklahoma Medical Marijuana and Patient Protection Act . F. The Department is hereby authorized to create employment positions necessary for the implementation of its obligat ions pursuant to the Oklahoma Medical Marijuana and Patient Protection Act including, but not limited to, Authority investigators and a SB1802 HFLR Page 68 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 senior director of enforcement. The Department and the Authority, the senior director of enforcement, the Executive Dir ector, and Department investigators shall have a ll the powers of any peace officer to: 1. Investigate violations or suspected violation s of the Oklahoma Medical Marijuana and Patient Protection Act and any rules promulgated pursuant thereto; 2. Serve all warrants, summonses, subpoenas, administrative citations, notices or other processes relating to the enf orcement of laws regulating medical marijuana, concentrate, and medical marijuana product; 3. Assist or aid any law enforcement officer in the perform ance of his or her duties upon such law enforcem ent officer’s request or the request of other local offic ials having jurisdiction; 4. Require As provided in Section 427.6 of this title, require any business applicant or licensee to permit an inspection of licensed premises during business hours or at a ny time of apparent operation, marijuana equipment, and m arijuana accessories, or books and records; and to permit the testing of or examination of medical marijuana, concentrate, or product; 5. Require applicants and licensees to submit complete and current applications, information and fees required by the Oklahoma Medical Marijuana and P atient Protection Act, the Oklahoma Medical Marijuana Waste Management Act and Sections 420 through 426.1 of SB1802 HFLR Page 69 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 this title, and approve material changes made by the applic ant or licensee; 6. Require medical marijuana business l icensees to submit a sample or unit of medical marijuana or medical marijuana product to the quality assurance laboratory when the Department has reas on to believe the medical marijuana or medical ma rijuana product may be unsafe for patient consumption or inhalation or has not been test ed in accordance with the provisions of the Oklahoma Medical Marijuana and Patient Protection Act and the rules and reg ulations of the Department. The licensee shall p rovide the samples or units of medical marijuana or medic al marijuana products at its ow n expense but shall not be responsible for the costs of testing; and 7. Require medical marijuana business licensees to periodically submit samples or units of medical marijuana or medical marijuana products to the quality a ssurance laboratory for quality assurance purposes. Licensed growers, processors, dispensaries and transporters shall not be required to submit samp les or units of medical marijuana or medical marij uana products more than twice a year. The licensee shall provide the samples or units o f medical marijuana or medical marijuana products at its own expense but s hall not be responsible for the costs of tes ting. SECTION 33. REPEALER 63 O.S. 2021, Section 427.4, as amended by Section 6, Chapter 584, O.S.L. 2021, is hereby repealed. SB1802 HFLR Page 70 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 SECTION 34. AMENDATORY 63 O.S. 2021, Section 427.16, as amended by Section 18, Chapter 553, O.S.L. 2021, is amended to read as follows: Section 427.16. A. There is hereby created a medic al marijuana transporter license as a category of the medical marijuana b usiness license. B. Pursuant to Section 424 o f this title, the Oklahoma Medical Marijuana Authority shall issue a medical mar ijuana transporter license to licensed medical marijuana commercial growers, processors and dispensaries upon issuance of such li censes and upon each renewal. Medical marijuana transporter licenses shall als o be issued to licensed medical marijuana resear ch facilities, medical marijuana education facilities and medical marijuana testing laboratories upon issuance of such license s and upon each renewal. C. A medical marijuana transporter license may also be i ssued to qualifying applicants who are registere d with the Oklahoma Secretary of State and otherwise meet the requirements for a medical marijuana business license set forth i n the Oklahoma Medical Marijuana and Patient Protection Act and the requirements set forth in this section to provide logistics, distribution and storage of medical marijuana, medical ma rijuana concentrate and medical marijuana products. D. A medical marijuana transporter license shall be valid for one (1) year and shall not be transf erred with a change of SB1802 HFLR Page 71 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 ownership. A licensed medical marijuana transporter shall be responsible for all medical marijuana, medical marijuana concentrate and medical marijuana products once the transporter takes control of the product. E. A transporter license shall be required for any person or entity to transport or transfer medical marijuana, medical marijuana concentrate or medical marijuana products from a licensed medic al marijuana business to another medical marijuana business, or from a medical marijuana business to a medical marijuana research facility or medical marijuana education facility. F. A medical marijuana transporter li censee may contract with multiple licensed medical marijuana businesses. G. A medical marijuana transporter may maintai n a licensed premises to temporarily store medic al marijuana, medical marijuana concentrate and medical marijuana products and to use as a centralized distribution point. A medical marijuana transporter may store and distribute medical marijuana, medical marijuana concentrate and medical marijuana products from the licensed premises. The licensed premises s hall meet all security requirements applicable to a medical marijuana business. H. A medical marijuana transporter licensee shall use the seed - to-sale tracking system developed pursuant t o the Oklahoma Medical Marijuana and Patient Protection Act to create shipping manifests SB1802 HFLR Page 72 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 documenting the transport of medical marijuana, medical marijuana concentrate and medical marijuana products throughout the state. I. A licensed medical marijuana transporter ma y maintain and operate one or more warehouses in the stat e to handle medical marijuana, medical marijuana concentrate and medical marijuana products. Each location shall be registered and inspected by the Authority prior to its use . J. With the exception of a lawful transfer between medical marijuana businesses who are licensed to operate a t the same physical address, all medical marijuana, medical marijuana concentrate and medical marijuana products shall be transported: 1. In vehicles equipped with Glo bal Positioning System (GPS) trackers; 2. In a locked container and clearly labeled “Medical Marijuana or Derivative”; and 3. In a secured area of the vehicle that is not accessible by the driver during tra nsit. K. A transporter agent may possess mariju ana at any location while the transporter agent is transf erring marijuana to or from a licensed medical marijuana business, licensed medical marijuana research facility or licensed medical marijuana education facility. The Department shall administer and enforce the provisions of this section concerning transpo rtation. SB1802 HFLR Page 73 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 L. The Authority shall issue a transporter agent license to individual agents, employees, officers or owners of a transporter license in order for the individual to qualify to transport med ical marijuana, medical marijuana concentrate or medical marijuana products. M. The annual fee for a transporter agent license shall be Twenty-five Dollars ($25.00) and shall be paid by the transporter license holder or the individual applicant . Transporter license reprints shall be Twenty Dollars ($20.00). N. The Authority shall issue eac h transporter agent a registry identification card within thirty (30) days of receipt of: 1. The name, address and date of birth of the person; 2. Proof of current Oklahoma residency; 3. Proof of identity as required for a medical marijuana business license; 4. Possession of a valid Oklahoma driv er license; 5. Verification of employment with a licensed transporter; 6. The application and affiliated fee; and 7. A copy of the criminal background check conducted by the Oklahoma State Bureau of Investiga tion, paid for by the applicant. O. If the transporter agent application is denied, the Department shall notify the tra nsporter in writing of the reason for denying the registry identification card. SB1802 HFLR Page 74 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 P. A registry identifica tion card for a transporter sha ll expire one (1) year after the date of issu ance or upon notification from the holder of the transporter license that t he transporter agent ceases to work as a transpo rter. Q. The Department may revoke the registry identifi cation card of a transporter agent who knowingly violates any provision of t his section, and the transporter is subject to any other penalties established by law for the violation. R. The Department may revoke or suspend the transporter license of a transporter that the Department dete rmines knowingly aided or facilitated a violation of any provision of this section, and th e license holder license-holder is subject to any other penalties established in law for the violation. S. Vehicles used in the transp ort of medical marijuana or medical marijuana product shall be: 1. Insured at or above the legal requirements in Oklahoma this state; 2. Capable of securing medical marijuana during transport; and 3. In possession of a shipping container as defined in Section 427.2 of this title capable of securing all transported products. T. Prior to the transport of any medical marijuana , medical marijuana concentrate or medical marijuana products, an inventory manifest shall be prepared at the origination point of t he medical SB1802 HFLR Page 75 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 marijuana. The inventory manifest shall include the following information: 1. For the origination point of the medical marijuana: a. the licensee number for the com mercial grower, processor or dispensary, b. address of origination of transport , and c. name and contact infor mation for the originating licensee; 2. For the end recipient license holder of the medical marijuana: a. the license number for the dispensary, commercial grower, processor, research facility or education facility destination, b. address of the destinati on, and c. name and contact information for the destination licensee; 3. Quantities by weight or unit of each type of medical marijuana product contained in transport; 4. The date of the transport and the approximate time o f departure; 5. The arrival date and estimated time of arrival; 6. Printed names and signatures of the personnel accompanying the transport; and 7. Notation of the transporti ng licensee. SB1802 HFLR Page 76 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 U. 1. A separate inventory manifest shall be prepared for each licensee receiving the medical m arijuana. 2. The transporter agent shall pro vide the other medical marijuana business with a copy of the inventory manifest at the time the product changes hands and a fter the other licensee prints his or her name and signs the inventory manifest. 3. A receiving licensee shall refuse to accept any medical marijuana, medical marijuana concentrate or medical marijuana products that are not accompanied by an inventory man ifest. 4. Originating and receiving licensees shall main tain copies of inventory manifests and logs of quantities of medical marijua na received for seven (7) years from date of receipt. SECTION 35. REPEALER 63 O.S. 2021, Section 427.16, as amended by Section 10, Chapter 584, O.S.L. 2021, is hereby repealed. SECTION 36. AMENDATORY 63 O.S. 2021, Section 1 -317, as last amended by Section 1, Chapter 247, O.S.L. 2021, is amended to read as follows: Section 1-317. A. A death certificate for each death which occurs in this state shall be filed with t he State Department of Health, within three (3) days after such death. B. The funeral director shall personally si gn the death certificate and shall be responsible for filing the death certificate. If the funeral director i s not available, the person acting as such who first assumes custody of a dead body in SB1802 HFLR Page 77 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 accordance with Section 1158 of Title 21 of the Oklahoma St atutes shall personally sign and file the death certi ficate. The personal data shall be obtained from the nex t of kin or the best qualified person or source available. The funeral director or person acting as such shall notify the person providing the personal data that it is a felony to knowingly provide false data or misrepresent any person’s relationship to the decedent. The certificate shall be completed as to personal data and delivered to the attending physician or the medical examiner responsible for completing the medical certification portion of t he certificate of death within twenty-four (24) hours after the death. No later than Ju ly 1, 2012, the personal data, and no later than July 1, 2017, the me dical certificate portion, shall be entered into the prescribed electronic system provided by the S tate Registrar of Vital Statistics and the information submitted to the State Registrar of Vital Statistics. The resultant certificate produced by the elect ronic system shall be provided to the physician or medical examiner for medical certification within twenty-four (24) hours after the death. C. The medical certification shall be complet ed and signed within forty-eight (48) hours after death by the physic ian or advanced practice registered nurse in charge of the patient ’s care for the illness or condit ion which resulted in death, except when inquiry as to the cause of death is required by Section 938 of this title. No later than July 1, 2017, the medical certification SB1802 HFLR Page 78 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 portion of certificate data shall be entered into the prescribed electronic system pr ovided by the State Registrar of Vital Statistics and the information submitted to the S tate Registrar of Vital Statistics. D. In the event that the physici an or advanced practice registered nurse in charge of the patient ’s care for the illness or condition which resulted in death is not in attendance at the ti me of death, the medical certif ication shall be completed and signed within forty-eight (48) hours after death by the physician or advanced practice registered nurse in attendance at the time of death, except: 1. When the patient is under hospice care at the time of death, the medical certification may be signed by the hospice ’s medical director; and 2. When inquiry as to the cause of death is required by Section 938 of this title. Provided, that such certification, if signed by other than the attending physician or advanced practice r egistered nurse, shall note on the face the name of the attending phy sician or advanced practice registered nurse and that the information shown is only as reported. E. A certifier completing cause of death on a certificate of death who knows that a letha l drug, overdose or other means of assisting suicide within the meani ng of Sections 3141.2 through SB1802 HFLR Page 79 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 3141.4 of this title caused or contributed to the death shall list that means among the chain of events under cause of death o r list it in the box that descr ibes how the injury occurred. If such means is in the chain of event s under cause of death or in the box that describes how the injury occurred, the certifier shall in dicate “suicide” as the manner of death. SECTION 37. REPEALER 63 O.S. 2021, Section 1-317, as last amended by Section 1, Chapter 104, O .S.L. 2021, is hereby repealed. SECTION 38. AMENDATORY 63 O.S. 2021, Sect ion 1-1962, as last amended by Section 1, Chapter 125, O. S.L. 2021, is amended to read as follows: Section 1-1962. A. No home care agency as that term is defined by the Home Care Act shall operate without first obtaining a license as required by the Home Care Act. B. 1. No home care agency, except as otherwi se provided by this subsection, shall place an individual in the role of supportive home assistant with a client on a full -time, temporary, per diem, or other basis, unless the individual has complet ed agency-based supportive home assistant training taught by a registered nurse in the sections applicable to the assistance required by the client. Each supportive home assistant who successfully completes agency - based training shall demonstrate competen ce by testing through an independent entity approved by t he State Department of Health. The SB1802 HFLR Page 80 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 requirements related to application, approval, renewal, and denial of such testing entities shall be set forth in administrative rules promulgated by the State Com missioner of Health. 2. The home care agency shall devel op a written training plan that shall include, at a minimum, the following: a. observation, reporting, and documentation of client status and the standby assistance or other services furnished, b. maintenance of a clean, safe, and healthy environment, c. recognizing an emergency and nec essary emergency procedures, d. safe techniques to provide standby assistance with bathing, grooming, and toileting, e. assistance with meal preparation and safe food handling and storage, f. client rights and responsibilitie s and the need for respect for the client and for the privacy and property of the client, and g. basic infection control practices to include, at a minimum, instruction in acceptable hand hygiene techniques and the application of standard precautions. SB1802 HFLR Page 81 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 3. Supervisory visits shall be mad e according to the client need, as determined by the nursing supervisor, but no less than once every six (6) months. 4. No supportive home assistant shall provide serv ices to a client until a criminal history background chec k and a check of the nurse aide registry maintained by the State Department of Health is performed in accordance with Section 1 -1950.1 of this title and the assistant is found to have no notations of abuse of any kind on the registry and no convictions of the crimes listed in subsection F of Section 1-1950.1 of this title. 5. No home care agency may employ a supportive home assistant listed on the Department of Human Services Community Services Worke r Registry. 6. No licensed health care facility, license d physician, advanced practice registered nurse, physician assistant, or state agency employee acting in the performance of his or her duties shall refer a client for personal care services as define d in paragraph 8 of Section 1-1961 of this title or for c ompanion or sitter services as defined in paragraph 1 of subsection A of Section 1 -1972 of this title, except to an agency licensed to provide such services. For purposes of this subsection, “licensed health care facility” shall include acute care hospita ls, long-term acute care hospit als, rehabilitation hospitals, skilled nursing facilities, assisted SB1802 HFLR Page 82 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 living facilities, residential care homes, home care agencies, adult day care centers and hospice ag encies. C. 1. No employer or contractor, except as othe rwise provided by this subsection, shall employ or contract with any individual as a home health aide for more than four (4) months, on a full -time, temporary, per diem or other basis, unless the ind ividual is a licensed health professional or unless the i ndividual has satisfied the requirements for certification and placement on the home health aide registry maintained by the State Department of Health. 2. a. Any person in the employment of a home ca re agency as a home health aide on June 30, 1992, with co ntinuous employment through Jun e 30, 1993, shall be granted home health aide certification by the Department on July 1, 1993. The home care agency shall maintain responsibility for assurance of spec ific competencies of the home health aide and shall only assign the home health aide to tasks for which the aide has been determined to be competent. b. Any home health aide employed between the dates of July 1, 1992, and June 30, 1993, shall be eligible f or certification by passing a competency evaluation and testing as required by the Depar tment. c. Any home health aide employed on and after July 1, 1996, shall complete any specified training, SB1802 HFLR Page 83 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 competency evaluation and testing required by the Department. D. The provisions of the Home Care Act shall not apply t o: 1. A person acting alone wh o provides services in the home of a relative, neighbor or friend; 2. A person who provides maid services only; 3. A nurse service or home aide service conducted by a nd for the adherents to any religious denomination, the t enets of which include reliance on spiritual means through prayer alone for healing; 4. A person providing hospice services pursuant to the Oklahoma Hospice Licensing Act; 5. A nurse-midwife; 6. An individual, agency, or organization that contracts with the Oklahoma Health Care Autho rity to provide services under the Home- and Community-Based Waiver for persons with developmental disabilities or that contracts with the Department of Human Services to provide community services to persons with development al disabilities; provided, that staff members and individuals providing the services shall receive a level of training, approved by the Department of Human Services, which meets or exceeds the level required pursuant to the Home Care Act. An individual, a gency or organization otherwise covered under the Home Care Act shall be SB1802 HFLR Page 84 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 exempt from the act only for those paraprofessional direct care services provided under contracts referenced in this paragraph ; 7. An individual, agency or organization that provides or supports the provision of p ersonal care services to an individual who performs individual employer responsibilities of hiring, training, directing and managing a personal care attendant as part of the Oklahoma Health Care Authority Consumer-Directed Personal Assistance Supports and Services (CD-PASS) waiver program. An individual, agency or organization otherwise covered under the provisions of the Home Care Act shall be exempt from the act only for those paraprofessional direct care services provided under Oklahoma Health Care Auth ority contracts referenced in this paragraph, but shall not be exempt from the criminal history background check required under the Home Care Act and Section 1 - 1950.1 of this title for other paraprofessional direct care servi ce providers. A personal care attendant hired by a consumer under the CD-PASS program shall be exempt from certification as a home health aide, provided such personal care attendant receives the tra ining required and approved by the Department of Human Se rvices; 8. An individual who o nly provides Medicaid home- and community-based personal care services pursuant to a contract with the Oklahoma Health Care Authority; 9. An individual who: SB1802 HFLR Page 85 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 a. is employed by a licensed home care agency exclusively to provide personal care services in the home, b. has no convictions pursuant to a criminal history investigation as provided in Section 1 -1950.1 of this title, c. is being continuously trained by a registere d nurse to provide care that is specific to the needs of the particular client receiving the care, and d. is supervised by a registered nurse via an on -site visit at least once each month; 10. A home or facility approved and annually reviewed by the United States Department of Veterans Affairs as a medical fost er home in which care is provid ed exclusively to three or fewer veterans; or 11. A person qualified by the Department as a certified nurse aide pursuant to the provisions of Section 1 -1951 of this title. SECTION 39. REPEALER 63 O.S. 2021, Section 1-1962, as last amended by Section 3, Chapter 284, O.S.L. 2021 , is hereby repealed. SECTION 40. AMENDATORY 64 O.S. 2021, Section 1013, as last amended by Secti on 1, Chapter 132, O.S.L. 2021, is amended to read as follows: Section 1013. A. The Commissioners of the Land Office shall be responsible for the investment of the permanent school funds, oth er SB1802 HFLR Page 86 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 educational funds and public building funds solely in the best interests of the current and future beneficiaries. Th e Commissioners of the Land Off ice shall make investments: 1. For the exclusive purpose of: a. providing maximum benefits to current an d future beneficiaries, and b. defraying reasonable expenses of administering the trust funds; 2. With the care, skill, prudence and diligence under t he circumstances then prevailing that a prudent person acting in a like enterprise of a like character an d with like aims would use; and 3. By diversifying the inves tments of the trust funds so as to minimize the risk of lar ge losses. B. The permanent sc hool fund and other educational funds may only be invested in bonds issued in the United States, United S tates dollar denominated or other investments settled in Unit ed States dollars or traded on the United States exchange m arkets and real property to be owned or acquired by the Commissioners of the Land Office. The Commissioners of the Land Office shall no t invest more than sixty percent (60%) of the trust fund inve stments in equity securities. The Commissioners of the Lan d Office are further authorized to acquire, purchase, exchange and grant any real property under its jurisdiction as is necessary to car ry out the investment in the real property. The Commissioner s of the Land SB1802 HFLR Page 87 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Office shall not invest more than five percen t (5%) of the total value of the assets of the permanent school funds in connection with investments in real property. The calculation of investments in real property within the five percent (5%) cap shall not include the value of real property under long -term lease to the State of Oklahoma, agencies of the state or subdivisions thereof. In no case shall the Commissioners of the Land Off ice bid against private - sector bidders above the appraised va lue of any property to be acquired. C. The Commissioners s hall establish an investment co mmittee. The investment committee shall be composed of not more than three members of the Commissioners of the Land Office or their designees. The committee shall m ake recommendations to the Commissioners of the Land Office on all matters related to the choice of managers of the assets of the funds, on the establishment of investment and fund management guidelines, and in planning future investment policy. The committee shall have no authority to act on behalf of the Commissioners of the Land Office in a ny circumstances whatsoever. No recommendations of the committee shall have effect as an action of the Commissioners of the Land Office or take effect without the approval of the Commissioners as provided by law. The Commis sioners shall promulgate and ad opt on an annual basis an investment plan. The investment plan shall state the criteria for selecting investment managers, the allocation of assets among investment SB1802 HFLR Page 88 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 managers, and established standards of investment and fund management. D. The Commissioners shall retain qualified investment managers to provide for investment of the fund monies and for the ma nagement of investment real property pursuant to the investme nt plan. Investment managers shall be chosen by a solicita tion of proposals on a competitive bid basis pursuant to standards set by the Commissioners. Subject to the investment plan, each inves tment manager shall have full discretion in the management of the funds or investment real property allocated to the inv estment managers. The funds allocated to investment managers shall be actively managed by them, which may include selling investments a nd realizing losses if the action is considered advantageous to longer term return maximization. Because of the total r eturn objective, no distinction shall be made for management and performance evaluation purposes between realized and unrealized capital gains and losses. E. The Commissioners shall take any measu res they deem appropriate to safeguard custody of securitie s and other assets of the trusts. F. By September 1 of each year, the Commissioners shall develop a written investment plan for the tru st funds. G. The Commissioners shall compile a quarterly fin ancial report showing the performance of all the combined f unds under their control on a fiscal year basis. The report shall contain a list of SB1802 HFLR Page 89 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 all investments made by the Commissioners and a lis t of any commissions, fees or payments made for services rega rding the investments for that reporting period. The repor t shall be based on market values and shall be compiled pursuant to uniform reporting standards prescribed by the Oklahoma State Pension Commission for all state retirement systems. The report sha ll be distributed to the Oklahoma State Pension Commission, the Cash Management and Investment Oversight Commission, and the Legislative Service Bureau. H. Before January 1 of each year, the Com missioners shall publish an annual report of all Trust operat ions, presented in a simple and easily understood manner to the extent possible. The report shall be submitted to the Governor, the Speaker of the House of Representatives, the President Pro Tem pore of the Senate, the State Department of Education and eac h higher education beneficiary. The annual report shall co ver the operation of the Trusts during the past fiscal year including income, disbursements and the financial condition of the Trusts at the end of each fiscal year on a cash basis. The annual rep ort shall also contain a summary of the assets of each trust and current market value as o f the report date. I. The Cash Management and Investment Oversight Commission shall review reports prepa red by the Commissioners of the Land Office pursuant to this subsection and shall make recommendations regarding the investment strategies and practice s, the development SB1802 HFLR Page 90 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 of internal auditing procedures and practices and any other matters as determined necessary and applicable. J. The Commissioners of the Land Offic e shall select one or more custodial bank banks to settle transactions involving the investment of the funds under the control of the Commissioners of the Land Office. The Commissioners of the L and Office shall review the performance of the each custodial bank at least once every year. The Commissioners of the L and Office shall require a writ ten competitive bid every five (5) ten (10) years. The custodial bank shall have a minimum of Five Hundr ed Million Dollars ($500,000,000.00) in assets to be eligible f or selection. Any out- of-state custodial bank shall have a service agent in the State o f Oklahoma so that service of summons or legal notice may be had on the designated agent, and the bank sh all submit to the jurisdiction of Oklahoma state courts for res olution of any and all disputes. In order to be eligible for selection, the custodial b ank shall allow electronic access to all transaction and portfolio reports maintained by the custodial ba nk involving the investment of state funds under control of the Commissioners of the Land Office and to the Cash Management and Investment Oversight Co mmission. The requirement for electronic access shall be incorporated into any contract between the Comm issioners of the Land Office and the custodial bank. Neither t he Commissioners of the Land Office nor the custodial bank shall permit any of the funds under the control SB1802 HFLR Page 91 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 of the Commissioners of the Land Office or any of the documents, instruments, securiti es or other evidence of a right to be paid money to be located in any place other than within a jurisdiction or territory under the control or regulato ry power of the United States government. SECTION 41. REPEALER 64 O.S. 2021, Section 1013, as last amended by Section 2, Chapter 227, O. S.L. 2021, is hereby repealed. SECTION 42. REPEALER 64 O.S. 2021, Section 1013, as last amended by Section 1, Chapter 228 , O.S.L. 2021, is hereby repealed. SECTION 43. AMENDATORY 68 O.S. 2021, Section 1356, as last amended by Section 1, Chapter 539, O.S.L. 2021, is amended to read as follows: Section 1356. Exemptions - Governmental and nonprofit en tities. There are hereby specifically exempted from the tax levied by Section 1350 et seq. of this title: 1. Sale of tangible personal property or services to the United States government or to the State of Oklahoma, any political subdivision of this stat e or any agency of a political subdivision of this state; provided, all sales to contractors in connection with the performance of any contract with the United States government, State of Oklahoma or any of its political subdivisions shall not be exempted from the tax levied by Section 1350 et seq. of this title, except as hereinafter provided; SB1802 HFLR Page 92 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 2. Sales of property to agents appointed by or under contract with agencies or instrume ntalities of the United States government if ownership and possession of such property transfers immediately to the United States government; 3. Sales of property to age nts appointed by or under con tract with a political subdivision of this state if the s ale of such property is associated with the development of a qualified federa l facility, as provided in the Oklahoma Federal Facilities Development Act, and if ownership and possession of such proper ty transfers immediately to the political subdivision or the state; 4. Sales made directly by county, district or state fair authorities of this state, upon the premises of the fair authority, for the sole benefit of the fair authority or sales of admissi on tickets to such fairs or fair events at any location i n the state authorized by county, district or state fair authorities; provide d, the exemption provided by this paragraph for admission tickets to fair events shall apply only to any portion of the ad mission price that is retained by or distributed to the f air authority. As used in this paragraph, “fair event” shall be limited to a n event held on the premises of the fair authority in conjunction with and during the time period of a county, district or state fair; 5. Sale of food in cafeterias or lunchrooms of elementary schools, high schools, colleges or universities which are oper ated SB1802 HFLR Page 93 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 primarily for teachers and pupils and are not operated primarily for the public or for profit; 6. Dues paid to fraternal, religious, civic, charitable or educational societies or organizations by regular members thereof, provided, such societies or o rganizations operate under what is commonly termed the lodge plan or system, and provided suc h societies or organizations do not operate for a profit which inures to the benefit of any individual member or members thereof to the exclusion of other members and dues paid monthly or annually to privately owned scientific and educational libraries by members sharing the use of se rvices rendered by such libraries with students interested in the study of geology, petroleum engineering or related subjects; 7. Sale of tangible personal property or services to or by churches, except sales made in the cours e of business for profit or savings, competing with other persons engaged in the same or a similar business or sale of tangible personal property or services by an organization exempt from federal income tax pursuant to Section 501(c)(3) of the Internal Re venue Code of 1986, as amende d, made on behalf of or at the request of a church or chu rches if the sale of such property is conducted not more than once each calen dar year for a period not to exceed three (3) days by the organization and proceeds from the sale of such property are use d by the church or churches or by the organization for ch aritable purposes; SB1802 HFLR Page 94 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 8. The amount of proceeds received from the sale of admis sion tickets which is separately stated on the ticket of admission for the repayment of money borrowed by any accredited s tate-supported college or university or any public trust of which a county in this state is the beneficiary, for the purpose of constr ucting or enlarging any facility to be used for the staging of an athletic event, a theatrical production, or any other fo rm of entertainment, edification or cultural cultivation to which entry is gained with a paid admission ticket. Such facilities inclu de, but are not limited to, athletic fields, athletic stadiums, field houses, amphitheaters and theaters. To be eligible for this sales tax exemption, the amount separately state d on the admission ticket shall be a surcharge which is imposed, collected an d used for the sole purpose of servicing or aiding in the servicing of debt incurred by the college or university to effec t the capital improvements hereinbefore described; 9. Sales of tangible personal property or services to the council organizations or similar state supervisory organizations of the Boy Scouts of America, Girl Scouts of U.S.A. and Camp Fire USA; 10. Sale of tangible personal property or services to any county, municipality, rural water district, public school district, city-county library system, the institutions of The Oklahoma State System of Higher Education, the Grand River Dam Authority, the Northeast Oklahoma Public Facilities Authority, the Oklahoma SB1802 HFLR Page 95 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Municipal Power Authority, City of Tulsa-Rogers County Port Authority, Muskogee Ci ty-County Port Authority, the Oklahoma Department of Veterans Affairs, the Broken Bow Economi c Development Authority, Ardmore Development Authority, Durant Industrial Authority, Oklahoma Ordnance Works Authority, Central Oklahoma Master Conservancy Distric t, Arbuckle Master Conservancy District, Fort Cobb Master Conservancy District, Foss Reservoi r Master Conservancy District , Mountain Park Master Conservancy District, Waurika Lake Master Conservancy District, and the Office of Management and Enterprise Ser vices only when carrying out a public construction contract on behalf of the Oklahoma Departm ent of Veterans Affairs, and effective July 1, 2022, the University Hospitals Trust, or to any person with whom any of the above-named subdivisions or agencies of this state has duly entered into a public contract pursuant to law, necessary for carrying ou t such public contract or to any subcontractor to such a public contract. Any person making purchases on behalf of such subdivision or agency of this state shall certify, in writing, on the copy of the invoice or sales ticket to be retained by the vendor that the purchases are made for and on behalf of such subdivision or agency of this st ate and set out the name of such public subdivision or agency. Any person who wrongfully or erroneously certifies that purchases are for any of the above -named subdivisions or agencies of this state or who otherwise violates this section shall be guilty o f a misdemeanor SB1802 HFLR Page 96 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 and upon conviction thereof shall be fined an amount equal to double the amount of sales tax involved or incarcerated for not more than sixty (60) days or both; 11. Sales of tangible personal property or services to private institutions of higher education and private elementary and secondary institutions of educat ion accredited by the State Department of Education or registered by the State Board of Education for purposes of particip ating in federal programs or accredited as defined by the Oklahoma State Regents for Higher Education which are exempt from taxation p ursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) includin g materials, supplies and equ ipment used in the construction and improvement of buildi ngs and other structures owned by the institutions and operated for education al purposes. Any person, firm, agency or entity making purchases on behalf of any institution, agency or subdivision in th is state, shall certify in writing, on the copy of the in voice or sales ticket the nature of the purchases, and violation of this para graph shall be a misdemeanor as set forth in paragraph 10 of this section; 12. Tuition and educational fees paid to priva te institutions of higher education and private elementar y and secondary institutions of education accredited by the State Department of Education or registered by the State Board of Education for purposes of participating in f ederal programs or accredited as defined by the SB1802 HFLR Page 97 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Oklahoma State Regents for Higher Educ ation which are exempt from taxation pursuant to the provisions of the Intern al Revenue Code, 26 U.S.C., Section 501(c)(3); 13. a. Sales of tangible personal property mad e by: (1) a public school, (2) a private school offering instruction for grade levels kindergarten through twelfth gr ade, (3) a public school district, (4) a public or private school board, (5) a public or private school student group or organization, (6) a parent-teacher association or organization other than as specified in subparagraph b of this paragraph, or (7) public or private school personnel for purposes of raising funds for the benefit of a public or private school, public school district, public or private school board or pu blic or private school student group or organization, or b. Sales of tangible personal p roperty made by or to nonprofit parent-teacher associations or organizations exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Se ction 501(c)(3), nonprofit local public or private school foundations SB1802 HFLR Page 98 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 which solicit money or property in the name of any public or private school or public school district. The exemption provided by this paragraph for sales mad e by a public or private scho ol shall be limited to those public or private schools accredited by the State Departmen t of Education or registered by the State Boar d of Education for purposes of participating in federal programs . Sale of tangible personal property in this paragraph sh all include sale of admission tickets and concessions at athletic events; 14. Sales of tangible personal property by: a. local 4-H clubs, b. county, regional or state 4 -H councils, c. county, regional or state 4 -H committees, d. 4-H leader associations, e. county, regional or state 4-H foundations, and f. authorized 4-H camps and training ce nters. The exemption provided by this paragrap h shall be limited to sales for the purpose of raising funds for the benefit of such organizations. Sale of tangible pers onal property exempted by this paragraph shall inclu de sale of admission tickets; 15. The first Seventy-five Thousand Dollars ($75,00 0.00) each year from sale of tickets and concessions at athletic events by each organization exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(4); SB1802 HFLR Page 99 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 16. Sales of tangible personal property or services to any person with whom the Oklahoma Tourism and Recreation Department has entered into a publi c contract and which is neces sary for carrying out such contract to assist the Department in the development and production of advertising, promotion, publicity an d public relations programs; 17. Sales of tangible personal property or services to fire departments organized pursuant t o Section 592 of Title 18 of the Oklahoma Statutes which items are to be used for the pu rposes of the fire department. Any person making purchases on behalf of any such fire department shall certify, in writing, on the copy of the invoice or sales ticket to be retained by the vendor that the purchases are made for and on behalf of such fire department and set out the name of such fire d epartment. Any person who wrongfully or erroneously certifies that the purchases are for any such fire department or who otherwise violates the provisions of this section shall be deemed guilty of a misdemeano r and upon conviction thereof, shall be fined an amount equal to double the amount of sales tax involved or incarcerated for not more than sixty (60) days, or both; 18. Complimentary or free tickets for admission to places of amusement, sports, entertainm ent, exhibition, display or other recreational events or activities which are issued through a box office or other entity which is operated by a state institution of SB1802 HFLR Page 100 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 higher education with institutional employees or by a municipality with municipal employee s; 19. The first Fifteen Thousand Dollars ($1 5,000.00) each year from sales of tangible personal property by fire departments organized pursuant to Titles 11, 18 , or 19 of the Oklahoma Statutes for the purposes of raising funds for the benefit of the fire department. Fire departments selling tangibl e personal property for the purposes of raising funds shall be limited to no more than six (6) days each year to raise suc h funds in order to receive the exemption granted by this paragraph; 20. Sales of tangible personal property or services to any Boys & Girls Clubs of America affiliate in this state which is not affiliated with the Salvation A rmy and which is exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3); 21. Sales of tangible personal proper ty or services to any organization, which takes court -adjudicated juveniles for purposes of rehabilitation, and which is e xempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3), provided that at least fift y percent (50%) of the juveniles served by such organization are court adjudicated and the organization receives state fun ds in an amount less than ten percent (10%) of the annual budget of the organization; 22. Sales of tangible personal property or serv ices to: SB1802 HFLR Page 101 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 a. any health center as defined in Section 254b of Title 42 of the United States Cod e, b. any clinic receiving di sbursements of state monies from the Indigent Health Care Revolving Fund pursuant to the provisions of Section 66 of Title 56 of the Oklahoma Statutes, c. any community-based health center which meets all of the following criteria: (1) provides primary car e services at no cost to the recipient, and (2) is exempt from taxation pursuant to the provisions of Section 501(c)(3) of the Interna l Revenue Code, 26 U.S.C., Section 501(c)(3), and d. any community mental health center as de fined in Section 3-302 of Title 43A of the Oklahoma Statutes; 23. Dues or fees including free or complimentary dues or fees which have a value equivalent to the c harge that could have otherwise been made, to YMCAs, YWCAs or municipally -owned recreation centers for the use of faciliti es and programs; 24. The first Fifteen Thousand Dollars ($15,000.00) each year from sales of tangible personal property or services t o or by a cultural organization established to sponsor and promote educational, charitable an d cultural events for disadva ntaged children, and which organization is exempt from ta xation pursuant to SB1802 HFLR Page 102 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 the provisions of the Internal Revenue Code, 26 U.S.C., Se ction 501(c)(3); 25. Sales of tangible personal property or services to museums or other entities which have been accredi ted by the American Association of Museums. Any person making purchases on behalf of any such museum or other entity shall certify, i n writing, on the copy of the invoice or sales ticket to be retained by the vendor that the purchases are made for and on behalf of such museum or other entity and set out the nam e of such museum or other entit y. Any person who wrongfully or erroneously c ertifies that the purchases are for any such museum or other entity or who otherwise violates the provisions of this parag raph shall be deemed guilty of a misdemeanor and, upon co nviction thereof, shall be fine d an amount equal to double the amount of sale s tax involved or incarcerated for not more than sixty (60) days, or by both such fine and incarceration; 26. Sales of tickets for admission by any museum accredited by the American Association of Museums . In order to be eligible for the exemption provid ed by this paragraph, an amount equivalent to the amount of the tax which would otherwise be required to be collected pursuant to the provisions of Section 1350 et seq. of this title shall be separately stated on the admission ticket and shall be collected and used for the sole purpose of servicing or aiding in the servicing of debt incurred by th e museum to effect the SB1802 HFLR Page 103 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 construction, enlarging or renovation of any facility to be use d for entertainment, edificatio n or cultural cultivation to which entry is gained with a paid admission ticket; 27. Sales of tangible personal property or services occur ring on or after June 1, 1995 , to children’s homes which are supported or sponsored by one or more churches, members of which serve as trustees of the home; 28. Sales of tangible personal property or services to the organization known as the Disabled Amer ican Veterans, Department of Oklahoma, Inc., and subordinate chapters thereof; 29. Sales of tangible personal proper ty or services to youth camps which are suppor ted or sponsored by one or more churches, members of which serve as trustees of the organizat ion; 30. a. Until July 1, 2022, transfer of tangible personal property made pursuant to Section 3226 of Title 63 of the Oklahoma Statutes by the University Hospita ls Trust, and b. Effective July 1, 2022, transfer of tangible personal property or services t o or by: (1) the University Hospitals Trust created pursuant to Section 3224 of Title 63 of the Oklahoma Statutes, or (2) nonprofit entities which are exempt fro m taxation pursuant to the provisions of the Internal SB1802 HFLR Page 104 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Revenue Code of the United States , 26 U.S.C., Section 501(c)(3), whi ch have entered into a joint operating agreement with the University Hospitals Trust; 31. Sales of tangible personal property or serv ices to a municipality, county or school district pursuant to a lease or lease-purchase agreement executed between the ven dor and a municipality, county or school district. A copy of the lease or lease-purchase agreement shall be retained by the vendor; 32. Sales of tangible personal property or services to any spaceport user, as defined in the Oklahoma Space Industry Development Act; 33. The sale, use, storage, consumption or d istribution in this state, whether by the importer, exporter or another perso n, of any satellite or any associated launch vehicle including components of, and parts and motors for, any such satellite or launch vehicle, imported or caused to be imported int o this state for the purpose of export by means of launching into space . This exemption provided by this paragraph shall not be affected by: a. the destruction in whole or in part of the satellite or launch vehicle, b. the failure of a launch to occur or be successful, or c. the absence of any transfer or title to, or possession of, the satellite or launch vehicle after launch; SB1802 HFLR Page 105 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 34. The sale, lease, use, storage, consumpt ion or distribution in this state of any space facility, space propulsion system or space vehicle, satellite or stati on of any kind possessing space flight capacity including components thereof; 35. The sale, lease, use, storage, consumption or distributi on in this state of tangible personal property, placed on or used aboard any space fac ility, space propulsion system or space vehicle, satellite, or station posses sing space flight capacity, which is launched into space, irrespective of whether such tangib le property is returned to this state for subsequent use, storage, or consumption in any manner; 36. The sale, lease, use, storage, consumption or distribution in this state of tangible personal property meeting the definition of “section 38 property” as defined in Sections 48(a)(1)( A) and (B)(i) of the Internal Revenue Code of 1986, that is an integral part of and used primarily in support of space flight; however , section 38 property used in support of space flight shall not include general office equipm ent, any boat, mobile home, m otor vehicle or other vehicle of a class or type required to be registered, licensed, ti tled or documented in this state or by the United States government, or any other property not specifically suited to supporting space acti vity. The term “in support of space flight”, for purposes of this paragraph, means th e altering, monitoring, controlling, regulating, adjusting, servicing or SB1802 HFLR Page 106 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 repairing of any space facility, space propulsion systems or space vehicle, satellite or station possessing space flight capac ity including the components thereof; 37. The purchase or lease of machinery and equipm ent for use at a fixed location in this state, which is used exclusively in the manufacturing, processing, compounding or producing of any space facility, space propuls ion system or space vehicle, satellite or station of any kind possessing space flight ca pacity. Provided, the exemption provided for in this paragraph shall not be allowed unless the purchaser or lessee signs an affidavit stat ing that the item or items to be exempted are for the exclusive use designated herein . Any person furnishing a false affidavit to the vendor for the purpose of evading payment of any tax imposed by Section 1354 of this title shall be subject to the penalt ies provided by law. As used in this paragraph, “machinery and equipment” means “section 38 property” as defined in Sections 48(a)(1)(A) and (B)(i) of the Internal Revenue Code of 1986, which is used as an integral part of the manufacturing, processing, c ompounding or producing of it ems of tangible personal property. Such term includes pa rts and accessories only to the extent that the exemption thereof is consistent with the provisions of this paragraph; 38. The amount of a surcharge or any other amount which is separately stated on an admission ticket which is imposed, collected and used for the sole purpose of constr ucting, remodeling or SB1802 HFLR Page 107 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 enlarging facilities of a public trust having a municipality or county as its sole beneficiary; 39. Sales of tangible personal property or servic es which are directly used in or for the benefit of a sta te park in this state, which are made to an organization which is exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and which is organized pri marily for the purpose of supporting one or more state pa rks located in this state; 40. The sale, lease or use of parking privileges by an institution of The Oklahoma State System of Higher Education; 41. Sales of tangible pe rsonal property or services f or use on campus or school construction projects for the benefit of institutions of The Oklahoma State System of Higher Education, private institutions of higher education accredited by the Oklahoma State Regents for Higher Edu cation or any public school o r school district when such projects are financed by or t hrough the use of nonprofit entities which are exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3); 42. Sales of tangible personal property or services by an organization which is exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3), in the course of conducting a national championship sports event, but only if all or a portion of the payment i n SB1802 HFLR Page 108 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 exchange therefor would qualify as the receipt of a qua lified sponsorship payment desc ribed in Internal Revenue Code, 26 U.S.C., Section 513(i). Sales exempted pursuant to this paragraph shall be exempt from all Oklahoma sal es, use, excise and gross rec eipts taxes; 43. Sales of tangible personal property or services to or by an organization which: a. is exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3), b. is affiliated with a comprehensive univer sity within The Oklahoma State System of Higher Education , and c. has been organized pri marily for the purpose of providing education and teacher training and conducting events relating to robotics; 44. The first Fifteen Thous and Dollars ($15,000.00) each year from sales of tangible personal property to or by y outh athletic teams which are part of an athletic organization exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(4), for the purposes of raising funds for the benefit of the team; 45. Sales of tickets for admission to a collegiate a thletic event that is held in a facility owned or operated by a municipality or a public trust of which the municipality is the sole benefi ciary SB1802 HFLR Page 109 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 and that actually deter mines or is part of a tournament or tournament process fo r determining a conference tour nament championship, a conference championship , or a national championship; 46. Sales of tangible personal property or services to or by a n organization which is exemp t from taxation pursuant to the provisions of the Interna l Revenue Code, 26 U.S.C., Sect ion 501(c)(3) and is operating the Oklahoma Ci ty National Memorial and Museum, an affiliate of the National Park System; 47. Sales of tangible personal property or ser vices to organizations which are exempt from federal taxa tion pursuant to the provisions of Section 501(c)(3) of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3), the memberships of which are limited to honorably discharged veterans, and which furni sh financial support to area veterans’ organizations to be used for the purpose of constructing a memorial or museum; 48. Sales of tangible personal property or services on or after January 1, 2003, to an organization which is exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S. C., Section 501(c)(3) that is e xpending monies received from a private foundation grant in conjunction with expenditures of local sales tax revenue to construct a local p ublic library; 49. Sales of tangible personal property or services to a state that borders this state or any politic al subdivision of that state, but only to the extent that the other state or political subdivision SB1802 HFLR Page 110 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 exempts or does not impose a tax on simi lar sales of items to this state or a political subdivision of this state; 50. Effective July 1, 2005, sales of tang ible personal property or services to the Care er Technology Student Organizations under the direction and supervision of the Oklahoma Depar tment of Career and Technology Education; 51. Sales of tangible personal property to a public trust having either a single city, town or county or multiple cities , towns or counties or combination thereof as beneficiary or beneficiaries or a nonprofit org anization which is exempt fr om taxation pursuant to the provisions of the Internal Rev enue Code, 26 U.S.C., Section 501(c)(3) for the purpose of constructing improvements to or expanding a hospital or nursing home owned and operated by any such public trus t or nonprofit entity prior to July 1, 2008, in counties with a population of less tha n one hundred thousand (100,000) persons, according to the most recent Federa l Decennial Census. As used in this paragraph, “constructing improvements to or expanding ” shall not mean any expense fo r routine maintenance or general repairs and shall require a project cost of at least One Hundred Thousand Dollars ($100,000.00) . For purposes of this paragraph, sales made to a contractor or subcontractor that enters into a contractual relationship with a public trust or nonprofit entity as described by this pa ragraph shall be considered sales made to the public trust or nonprofit entit y. The exemption SB1802 HFLR Page 111 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 authorized by this paragraph shall be administered in the form of a refund from the sales tax revenues apportioned pursuant to Section 1353 of this title and the vendor shall be required to co llect the sales tax otherwise applicable to th e transaction. The purchaser may apply for a refund of the sales tax paid in the manner prescribed by this paragraph . Within thirty (30) days after the end of each fiscal year, any purchaser that is entitled to make application for a refund based upon th e exempt treatment authorized by this paragraph may file an application for refund of the sal es taxes paid during such pr eceding fiscal year. The Tax Commission shall prescribe a form for purposes of making th e application for refund. The Tax Commission shall determine whether or not the total amount of sales tax exemptions claimed by all purcha sers is equal to or less than Six Hundred Fifty Thousand Dollars ($650,000.00). If such claims are less than or equa l to that amount, the Tax Commission shall mak e refunds to the purchasers in the full amount of the documented and verified sales tax amoun ts. If such claims by all purchasers are in excess of Six Hundred Fifty Thousand Doll ars ($650,000.00), the Tax Comm ission shall determine the amount of each purchaser’s claim, the total amount of all claims by all purchasers, and the percentage each purc haser’s claim amount bears t o the total. The resulting percentage determined for each purchaser shall be multiplied by Six Hundred Fifty Thousand Dollars ($650,00 0.00) to determine the amount of refundable sales tax to be paid to each SB1802 HFLR Page 112 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 purchaser. The pro rata refund amount shall be the only method to recover sales taxes paid during the pre ceding fiscal year and no balance of any sales taxes paid on a pro rata basis shall be the subject of any subsequent refund claim pursuant to this paragraph; 52. Effective July 1, 2006, sales of t angible personal property or services to any organization w hich assists, trains, educates, and provides housing for physically and menta lly handicapped persons and which is exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U. S.C., Section 501(c)(3) and that receives at least eighty -five percent (85%) of its annual budget from state or federal funds. In order to receive the benefit of the exemption authorized by this paragraph, the taxpayer shall be required to make payment of the applicable sales tax at the time of sale to the vendor in the manner otherwise requir ed by law. Notwithstanding any other provisio n of the Oklahoma Uniform Tax Procedure Code to the contrary, the taxpayer shall be authorize d to file a claim for refun d of sales taxes paid that qualify for the exemption authorized by this paragraph for a pe riod of one (1) year after the date of the sal e transaction. The taxpayer shall be required to provide documentation as may be prescribed by the Oklahoma Tax Commiss ion in support of the refund claim. The total amount of sales tax qualifying for exempt t reatment pursuant to this paragraph shall not exceed One Hundred Seventy -five Thousand Dollars ($175,000.00) each fiscal year . Claims for refund shall be SB1802 HFLR Page 113 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 processed in the order in which such claims are received by the Oklahoma Tax Commission. If a claim otherwise timely filed exceeds the total amount of refunds payable for a fiscal year, such claim shall be barred; 53. The first Two Thousa nd Dollars ($2,000.00) eac h year of sales of tangible personal property or services to , by, or for the benefit of a qualified neighborhood watch organization that is endorsed or supported by or working directly with a law enforcement agency with jurisdicti on in the area in which th e neighborhood watch organization is located. As used in this paragraph, “qualified neighborhood watch organization” means an organization that is a not-for-profit corporation under the laws of the State of Oklahoma that was created to help prevent crimin al activity in an area through community involvement and int eraction with local law enforcement and which is one of the first two thousan d organizations which makes application to the Oklahoma Tax Commission for the exemption after March 29, 2006; 54. Sales of tangible personal property to a nonprofit organization, exempt from taxation pursuant to the provisions of the Internal Revenue Cod e, 26 U.S.C., Section 501(c)(3), organized primarily for the purpose of providing services to homeless persons during the day and located in a metropolitan area with a population in excess of five hundred thous and (500,000) persons according to the latest Federal Decennial Census . The exemption authorized by SB1802 HFLR Page 114 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 this paragraph shall be applicable to sales of tangible persona l property to a qualified entity occurring on or after Januar y 1, 2005; 55. Sales of tangible personal property or services to or by an organization which is exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) for events the principal purpose of which is to pro vide funding for the preservati on of wetlands and habitat for wild ducks; 56. Sales of tangible personal property or services to or by an organization which is exempt fr om taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Sectio n 501(c)(3) for events the prin cipal purpose of which is to provide funding for the preservation and conservation of wild turkeys; 57. Sales of tangible personal propert y or services to an organization which: a. is exempt from taxation pursuant to the pro visions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3), and b. is part of a network of community -based, autonomous member organizations that meets the followi ng criteria: (1) serves people with workplace disadvantages and disabilities by provid ing job training and SB1802 HFLR Page 115 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 employment services, as well as job placement opportunities and post-employment support, (2) has locations in the United States and at least twenty other countries, (3) collects donated clothing and household goods to sell in retail stores and provides contract labo r services to business and government, and (4) provides documentation to the Oklahoma Tax Commission that over seventy -five percent (75%) of its revenues are channeled into employment, job training and placement programs and other critical community servic es; 58. Sales of tickets made on or after Sep tember 21, 2005, and complimentary or free tickets for admission issued on or after September 21, 2005, which have a value equivalent to the charge that would have otherwise been made, for admission to a profes sional athletic event in which a team in the N ational Basketball Association is a participant, which is held in a facility owned or operated by a municipality, a county or a public trust of which a municipality or a county is the sole beneficiary, and sale s of tickets made on or after July 1, 2007, an d complimentary or free tickets for admission issued on or after July 1, 2007, which have a value equivalent to the charge that would have otherwise been made, for admission to a professional athletic event in which a team in SB1802 HFLR Page 116 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 the National Hockey League is a participant, which is held in a facility owned or operated by a municipality, a county or a public trust of which a municipality or a county is the sole beneficiary; 59. Sales of tickets for admission and co mplimentary or free tickets for admission whic h have a value equivalent to the charge that would have otherwise been made to a professional sporting event involving ice hockey, baseball, basketball, football or arena football, or soccer. As used in this paragraph, “professional sporting event” means an organized athletic competition between teams that are members of an organized league or as sociation with centralized management, other than a national league or national association, that imposes requirement s for participation in the league upon the teams, the individual athletes or both, and which uses a salary structure to compensate the athl etes; 60. Sales of tickets for admission to an annual event sponsored by an educational and charitable organization of women which is exempt from taxation pursuan t to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and has as its mission promoting volunteerism, developing the potential of women and improving the community through the effective action and leadership of trained volunteers; 61. Sales of tangible personal property or services to an organization, which is exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section SB1802 HFLR Page 117 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 501(c)(3), and which is itself a member of an organization which is exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c) (3), if the membership organization is primarily engaged in advancing the purposes of its member organizations throug h fundraising, public awareness or other efforts for the benefit of its member organizations, and if the member organization is primarily e ngaged either in providing educational services and programs concerning health-related diseases and conditions to ind ividuals suffering from such health-related diseases and conditions or their caregivers and family members or support to such individuals, or in health-related research as to such diseases and conditions, or both. In order to qualify for the exemption authorized by this paragraph, the member nonprofi t organization shall be required to provide proof to the Oklahoma Tax Commission of its membe rship status in the membership organization; 62. Sales of tangible personal property or services to or by an organization which is part of a national volunteer wo men’s service organization dedicated to promoting patriotism, preserving American history and securing better education for children and which has at least 168,000 members in 3,00 0 chapters across the United St ates; 63. Sales of tangible personal property or services to or by a YWCA or YMCA organization which is part of a national nonprofit community service organization working to meet the health and social service needs of its m embers across the United States ; SB1802 HFLR Page 118 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 64. Sales of tangible personal property or services to or by a veteran’s organization which is exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(19) and which is known as the Veterans of Foreign Wars of the United States, Oklahoma Chapters; 65. Sales of boxes of food by a church or by an organization, which is exempt from taxation purs uant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) . To qualify under the provisions o f this paragraph, the organization must be organized for the primary purpose of feeding needy individuals or to encourage volunteer service by requiring such service in order to purchase food. These boxes shall only contain edible staple food items; 66. Sales of tangible personal property or service s to any person with whom a church has duly entered into a construction contract, necessary f or carrying out such contract or to any subcontractor to such a construction contract; 67. Sales of tangible persona l property or services used exclusively for charitable or educational purposes, to or by an organization which: a. is exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3), SB1802 HFLR Page 119 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 b. has filed a Not-for-Profit Certificate of Incorporation in this state, an d c. is organized for the purpose of: (1) providing training and education to developmentally disabled individuals, (2) educating the community about the rights, abilities and strengths of developmentally disabled individuals, and (3) promoting unity among developmentally disabled individuals in their community and geographic area; 68. Sales of tangible personal property or services to any organization which is a shelter for abuse d, neglected, or abandoned children and which is exempt from taxation pursuan t to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3); provided, un til July 1, 2008, such exempti on shall apply only to eligible shelters for children fro m birth to age twelve (12) and after July 1, 2008, such exemption shall apply to eligible shelters for children from birth to age eighteen (18); 69. Sales of tangible personal property or services t o a child care center which is licensed pursuant to the O klahoma Child Care Facilities Licensing Act and which: SB1802 HFLR Page 120 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 a. possesses a 3-star rating from the Department of Human Services Reaching for the Stars Program or a national accreditation, and b. allows on-site universal prekindergarten education to be provided to four-year-old children through a contractual agreement with any public scho ol or school district. For the purposes of this paragraph, sales made to any person, firm, agency or entity that has enter ed previously into a contractual relationship with a chil d care center for construction and improvement of buildings and other structu res owned by the child care center and operated for educational purposes shall be considered sales made to a child care ce nter. Any such person, firm, agency or entity making pur chases on behalf of a child car e center shall certify, in writing, on the cop y of the invoice or sales ticket the nature of the purchase . Any such person, or person acting on behalf of a firm, agenc y or entity making purchases on behalf of a child care ce nter in violation of this parag raph shall be guilty of a misdemeanor and upon conviction thereof shall be fined an amount equal to double the amount of sales tax inv olved or incarcerated for not more than sixty (60) days or both; 70. a. Sales of tangible personal property to a service organization of mothers who have children who a re serving or who have served in the military, which SB1802 HFLR Page 121 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 service organization is exempt fro m taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c )(19) and which is known as the Blue Star Mothers of America, Inc. The exemption provided by this paragraph shall only apply to the purchase of tangible personal p roperty actually sent to United States military personnel overseas who are serving in a combat zone and not to any other ta ngible personal property purchased by the orga nization. Provided, this exemption shall not apply to any sales tax levied by a city, town, county, or any other jurisdiction in this state. b. The exemption authorized by this p aragraph shall be administered in the form of a refund from the sales tax revenues apportioned pursuant to Section 1353 of this title, and the vendor shall be requ ired to collect the sales tax otherw ise applicable to the transaction. The purchaser may app ly for a refund of the state sales tax paid in the manner prescribed by this paragraph. Within sixty (60) days after the end of each calendar quarter, any purchas er that is entitled to make applicat ion for a refund based upon the exempt treatment authoriz ed by this paragraph may file an application for refund of the state sales SB1802 HFLR Page 122 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 taxes paid during such preceding calendar quarter . The Tax Commission shall prescribe a form for purposes of making the application for refund. c. A purchaser who applies for a ref und pursuant to this paragraph shall certify that the items were actually sent to military personnel overseas in a combat zone . Any purchaser that applies for a refund for the purchase of items that are not authorized for exemption under this paragraph sh all be subject to a penalty in the amount of Five Hundred Dollars ($500.00); 71. Sales of food and snack items to or by an organization which is exempt from tax ation pursuant to the provisions of th e Internal Revenue Code, 26 U.S.C., Section 501(c)(3), wh ose primary and principal purpose is providing funding for scholarships in th e medical field; 72. Sales of tangible personal property or services for use solely on construction projects for organiza tions which are exempt from taxation pursuant to the prov isions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) and whose p urpose is providing end-of-life care and access to hospice services to low -income individuals who live in a facility owned by the organization. The exemption provided by this par agraph applies to sales to the organization as well as to sales to any person with whom the SB1802 HFLR Page 123 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 organization has duly entered into a construction contract, necessary for carrying out such contract or to any subcontractor to such a construction contract. Any person making purchases on behal f of such organization shall certify, in writi ng, on the copy of the invoice or sales ticket to be retained by the vendor that th e purchases are made for and on behalf of such organization and set out the name of such organiz ation. Any person who wrongful ly or erroneously certifies that purchases are for any of the above -named organizations or who otherwise violates this section sh all be guilty of a misdemeanor and upon conviction thereof shall be fined an amount equal to double the amount of sales tax inv olved or incarcerated for not more than sixty (60) days or both; 73. Sales of tickets for admission to events held by organizations exempt from taxation pursuant to th e provisions of the Internal Revenue Code, 26 U.S.C., Sec tion 501(c)(3) that are organized for the purpose of supporting general hospi tals licensed by the State Department of Health; 74. Sales of tangible personal property or services: a. to a foundation which is exempt from taxation pursuant to the provisions of the Internal Revenue Code, 2 6 U.S.C., Section 501(c)(3) and which raises t ax- deductible contributions in support of a wide range of firearms-related public interest activities of the National Rifle Association of America and other SB1802 HFLR Page 124 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 organizations that def end and foster Second Amendment rights, and b. to or by a grassroots fundrais ing program for sales related to events to raise funds for a foundation meeting the qualifications of subparagraph a of th is paragraph; 75. Sales by an organization or entity whi ch is exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3) which are related to a fundraising event sponsored by the organization or entity when the event does not exceed any five (5) consecutive days a nd when the sales are not in the organization’s or the entity’s regular course of business. Provided, the exemption provided in this paragraph shall be li mited to tickets sold for admittance to the fundraising event and items which were donated to the org anization or entity for sale at the event; 76. Effective November 1, 2017, s ales of tangible personal property or services to an organization which is ex empt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)( 3) and operates as a collaborat ive model which connects community agencies in one location to serve individuals and families affected by violence and wher e victims have access to services and advocac y at no cost to the victim; SB1802 HFLR Page 125 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 77. Effective July 1, 2018, sales of tangible personal prop erty or services to or by an association which is exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(19) and which is known as the National Guard Association of Oklahoma; 78. Effective July 1, 2018, sal es of tangible personal property or services to or by an association which is exempt from taxation pursuant to the provis ions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(4) and which is known as the Marine Corps L eague of Oklahoma; 79. Sales of tangible personal property or services to th e American Legion, whether the purchase is made by the entity chartered by the United States Congress or is an entity orga nized under the laws of this or another state pursuant to the authority of the national American Legion organization; 80. Sales of tangible personal property or services to or by an organization which is: a. exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)( 3), b. verified with a letter f rom the MIT Fab Foundation as an official member of the Fab Lab Network in compliance with the Fab Charter, and c. able to provide document ation that its primary and principal purpose is to provide community access to SB1802 HFLR Page 126 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 advanced 21st century manufacturing an d digital fabrication tools for science, techn ology, engineering, art and math (STEAM) learning skills, developing inventions, creating and sustaining businesses and producing personalized products; 81. Effective November 1, 2021, sales of tangible personal property or services used solely for constr uction and remodeling projects to an organization which is exempt fro m taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501(c)(3), and which me ets the following requirements: a. its primary purpose is to construct or rem odel and sell affordable housing and provide homeownership education to residents of Oklahoma that have an income that is below one hundred percent (100%) of the Family Median Income guidelines as defined by th e U.S. Department of Housing and Urban Develop ment, b. it conducts its activities in a manner that serves public or charitable purposes, ra ther than commercial purposes, c. it receives funding and revenue and charges fees in a manner that does not incentiv ize it or its employees to act other than in t he best interests of its clients, and SB1802 HFLR Page 127 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 d. it compensates its emplo yees in a manner that does n ot incentivize employees to a ct other than in the best interests of its clients; 82. Effective November 1, 2021, sal es of tangible personal property or services to a nonprofit entity, organized pursuant to Oklahoma law before January 1, 2022, exempt from federal income taxation pursuant to Section 501(c) of the Internal Revenue Code of 1986, as amended, the principal fu nctions of which are to provide assistance to natural persons following a disaster, with program emphasis on repair or restoration to sing le-family residential dwellings or the construction of a replacement single-family residential dwelling. As used in this paragraph, “disaster” means damage to property with or without accompanying injury to persons from heavy rain, high winds, tornadic wi nds, drought, wildfire, snow, ice, geologic disturbances, explosions, chemical accident s or spills and other events ca using damage to property on a large scale . For purposes of this paragraph, an entity that expended at least seventy-five percent (75%) of its funds on the restoration to single-family housing following a disaster, including related general and administrat ive expenses, shall be eligible for the exemption authorized by this paragraph ; and 83. Effective November 1, 2021, through December 31, 2024, sales of tangible person al property or services to a museum that: SB1802 HFLR Page 128 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 a. operates as a part of an organization which is exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U .S.C., Section 501(c)(3), b. is not accredited by the American Alliance of Museums , and c. operates on an annual budget of less than One Mi llion Dollars ($1,000,000.00) ; and 83. 84. Until July 1, 2022, sales of tangible personal property or services for use in a clinical practice or medica l facility operated by an organization which is exempt from taxation pursuant to the provisions of the I nternal Revenue Code of the Uni ted States, 26 U.S.C., Section 501(c)(3), and which has entered into a joint operating agreement with the University Hosp itals Trust created pursuant to Section 3224 of Title 63 of the Oklahoma Statutes. The exemption provided by this paragraph shall be l imited to the purchase of tangible personal property and services for use in clinical practices or medical facilities acq uired or leased by the organization from the Un iversity Hospitals Authority, University Hospitals Trust, or the University of Oklahoma on or after June 1, 2021. SECTION 44. REPEALER 68 O.S. 2021, Section 1356, as last amended by Section 1, Chapter 580, O.S.L. 2021 , is hereby repealed. SB1802 HFLR Page 129 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 SECTION 45. AMENDATORY 68 O.S. 2021, Section 2355, as last amended by Section 1, Chapter 493, O.S.L. 2021, is amended to read as follows: Section 2355. A. Individuals. For all taxable years beginning after December 31, 199 8, and before January 1, 2006, a tax is hereby imposed upon the Oklahoma taxable income of every resident or nonresident individual, w hich tax shall be computed at the option of the taxpayer under one of the two following methods: 1. METHOD 1. a. Single individuals and married individuals filing separately not deducting federal income tax: (1) 1/2% tax on first $1,000.00 or part thereof , (2) 1% tax on next $1,500.00 or part thereof, (3) 2% tax on next $1,250.00 or part thereof, (4) 3% tax on next $1,150.00 or part thereof, (5) 4% tax on next $1,300.00 or part th ereof, (6) 5% tax on next $1,50 0.00 or part thereof, (7) 6% tax on next $2,30 0.00 or part thereof, and (8) (a) for taxable years beginning after December 31, 1998, and before January 1, 2002, 6.75% tax on the remainder, (b) for taxable years beginning on o r after January 1, 2002, and be fore January 1, 2004, 7% tax on the remainder, and SB1802 HFLR Page 130 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 (c) for taxable years beginning on or after January 1, 2004, 6.65% tax on the remainder. b. Married individuals filin g jointly and surviving spouse to the extent and in the m anner that a surviving spouse is permitted to file a joint return under the provisions of the Internal Revenue Code and heads of households as defined in the Internal Revenue Code not deducting feder al income tax: (1) 1/2% tax on first $2,000.00 or part th ereof, (2) 1% tax on next $3,00 0.00 or part thereof, (3) 2% tax on next $2,50 0.00 or part thereof, (4) 3% tax on next $2,300.00 or part thereof, (5) 4% tax on next $2,400.00 or part thereof, (6) 5% tax on next $2,800.00 or part thereof, (7) 6% tax on next $6,000.00 or part thereof, and (8) (a) for taxable years beginning after Dece mber 31, 1998, and before January 1, 2002 , 6.75% tax on the remainder, (b) for taxable years beginning on or after January 1, 2002, and before January 1, 2004, 7% tax on the remainder, and (c) for taxable years beginning on or after January 1, 2004, 6.65% tax on the remainder. 2. METHOD 2. SB1802 HFLR Page 131 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 a. Single individuals and married individuals filing separately deducting federal inco me tax: (1) 1/2% tax on first $1,000.00 or part thereof, (2) 1% tax on next $1,500.00 or part thereof, (3) 2% tax on next $1,250.00 or part thereof, (4) 3% tax on next $1,150.00 or part thereof, (5) 4% tax on next $1,200.00 or part thereof, (6) 5% tax on next $1,400.00 or part thereof, (7) 6% tax on next $1,500. 00 or part thereof, (8) 7% tax on next $1,500.00 or part thereof, (9) 8% tax on next $2,000.00 or part th ereof, (10) 9% tax on next $3,500.00 or part thereof, and (11) 10% tax on the remainder. b. Married individuals filing jointly and surviving spouse to the extent and in the manner th at a surviving spouse is permitted to file a j oint return under the provisions of the Internal Revenue Code and heads of households as defined in the Internal Revenue Code deducting federal income tax: (1) 1/2% tax on the first $2,000.00 or part thereof, (2) 1% tax on the next $3,000.00 or part thereo f, (3) 2% tax on the next $2,500.00 or part thereof, (4) 3% tax on the next $1,400.00 or part thereof, (5) 4% tax on the next $1,500.00 or part thereof, SB1802 HFLR Page 132 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 (6) 5% tax on the next $1, 600.00 or part thereof, (7) 6% tax on the next $1,250.00 or part thereof, (8) 7% tax on the next $1,750.00 or part thereof, (9) 8% tax on the next $3,000.00 or part thereof, (10) 9% tax on the next $ 6,000.00 or part thereof, and (11) 10% tax on the remaind er. B. Individuals. For all taxable years beginning on or after January 1, 2008, and ending any tax year which begins after December 31, 2015, for which the determination required pursuant to Secti ons 4 and 5 of this act is made by the State Board of Equ alization, a tax is hereby imposed upon the Oklahoma taxable income of every resident or nonresident individual, which tax shall be computed as follows: 1. Single individuals and married individuals filing separately: (a) 1/2% tax on first $1,000.00 or pa rt thereof, (b) 1% tax on next $1,500.00 or part thereof, (c) 2% tax on next $1,250.00 or part thereof, (d) 3% tax on next $1,150.00 or part thereof, (e) 4% tax on next $2,300.00 or part thereof, (f) 5% tax on next $1,500.00 or part thereof, (g) 5.50% tax on the remainder for the 2008 t ax year and any subsequent tax year unless the rate prescribed by subparagraph (h) of this paragraph is in effect, and SB1802 HFLR Page 133 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 (h) 5.25% tax on the remainder for the 2009 and s ubsequent tax years. The decrease in the top marginal individual income tax rate otherw ise authorized by this subparagraph shall be c ontingent upon the determination required to be made by the State Board of Equalization pursuant to Section 2355.1A of thi s title. 2. Married individuals filing jointly and survi ving spouse to the extent and in the manner that a surviving spouse is permit ted to file a joint return under the provisions of the Internal Revenue Code and heads of households as defined in the Int ernal Revenue Code: (a) 1/2% tax on first $2,000.00 or pa rt thereof, (b) 1% tax on next $3,000.00 or part thereof, (c) 2% tax on next $2,500.00 or part thereof, (d) 3% tax on next $2,300.00 or part thereof, (e) 4% tax on next $2,400.00 or part thereof, (f) 5% tax on next $2,800.00 or part thereof, (g) 5.50% tax on the remainder for the 2008 t ax year and any subsequent tax year unless the rate prescribed by subparagraph (h) of this paragraph is in effect, and (h) 5.25% tax on the remainder for the 2009 and s ubsequent tax years. The decrease in the top marginal individual income tax rate otherw ise authorized by SB1802 HFLR Page 134 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 this subparagraph shall be contingent upon the determination required to be made by the State Board of Equalization pursuant to Section 2355.1A of thi s title. C. Individuals. For all taxable years beginnin g on or after January 1, 2022, a tax is hereby imposed upon the Oklahom a taxable income of every resident or nonresident individual, which tax shall be computed as follows: 1. Single individuals and married individuals filing separately: (a) 0.25% tax on first $1,000.00 or part thereo f, (b) 0.75% tax on next $1,500.00 or part thereof, (c) 1.75% tax on next $1,250.00 or part thereof, (d) 2.75% tax on next $1,150.00 or part thereof, (e) 3.75% tax on next $2,300.00 or part thereof, (f) 4.75% tax on the remainder. 2. Married individuals filing jointly and surviving spouse to the extent and in the manner that a surviving spouse is permitted to file a joint return under the provisions of the Internal Revenue Code and heads of households as defined in the I nternal Revenue Code: (a) 0.25% tax on first $2,000.00 or part thereof, (b) 0.75% tax on next $3,000.00 or part thereof, (c) 1.75% tax on next $2,500.00 or part thereof, SB1802 HFLR Page 135 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 (d) 2.75% tax on next $2,300.00 or part thereof, (e) 3.75% tax on next $2,400.00 or part thereof, (f) 4.75% tax on the remainder. No deduction for federal in come taxes paid shall be allowed to any taxpayer to arrive at taxable income. D. Nonresident aliens. In lieu of the rates set forth in subsection A above, there shall be imposed on nonresident aliens, as defined in the Internal Revenue Code, a tax of eig ht percent (8%) instead of thirty percent (30%) as used in the Internal Revenue Code, with respect to the Oklahoma taxable income of such nonresident aliens as determined under th e provision of the Oklahoma Income Tax Act. Every payer of amounts covered by this subsection shall deduct and withhold from such amounts paid each payee an amount equal to eight percent (8%) thereof . Every payer required to deduct and withhold taxes under this subsection shall for eac h quarterly period on or before the last day o f the month following the close of each such quarterly period, pay over the amount so withheld as taxes to the Tax Commission, and shall file a return with each such payment . Such return shall be in such form as the Tax Commission shall prescribe. Every payer required under this subsection to deduct and withhold a tax from a payee shall, as to the total amounts paid to each payee during the calendar year, furnish to such payee, o n or before January 31, of the succeeding year, a written statement SB1802 HFLR Page 136 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 showing the name of the payer, the name of the payee and the payee ’s Social Security account number, if any, the total amount paid subject to taxation, and the total amount deducted and wi thheld as tax and such other in formation as the Tax Commission may require . Any payer who fails to withhold or pay to the Tax Commission any sums herein required to be withheld or paid shall be pers onally and individually liable therefor to the State of O klahoma. E. Corporations. For all taxable years beginning after December 31, 1989 2021, a tax is hereby imposed upon the Oklahoma taxable income of every corporation doing business within this stat e or deriving income from sources within this state in an amount equal to six percent (6%) four percent (4%) thereof. There shall be no additional Oklahoma i ncome tax imposed on accumulated taxable income or on undistributed personal holding company income as those terms are defined in the Internal Revenue Code. F. Certain foreign corporatio ns. In lieu of the tax imposed in the first paragraph of subsection D of this section, for all taxable years beginning after December 31, 1989 2021, there shall be imp osed on foreign corporations, as defined in the Internal Revenue Code, a tax of six percent (6%) four percent (4%) instead of thirty percent (30%) as used in the Internal Revenue C ode, where such income is received from sources within Oklahoma, in accordan ce with the SB1802 HFLR Page 137 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 provisions of the Internal Revenue Code and t he Oklahoma Income Tax Act. Every payer of amounts covered by this subsection shall deduct and withhold from such amounts p aid each payee an amount equal to six percent (6%) four percent (4%) thereof. Every payer required to deduct and withhold taxes unde r this subsection shall for eac h quarterly period on or before the last day of the month following the close of each such quarterly period, p ay over the amount so withheld as taxes to the Tax Commiss ion, and shall file a return with each such payment . Such return shall be in such form as the Tax Commission shall prescribe . Every payer required under this subsection to deduct and withhold a ta x from a payee shall, as to the total amounts paid to each payee during the calendar year, furnish to such payee, o n or before January 31, of the succeeding year, a written statement showing the name of the payer, the name of the payee and the payee’s Social Security account number, if any, the total amounts paid subject to taxation, the total amount deducted and withheld as tax and such other infor mation as the Tax Commission may require . Any payer who fails to withhold or pay t o the Tax Commission any su ms herein required to be withheld or paid shall be personally and individually liable therefor to the State of Oklahoma. G. Fiduciaries. A tax is hereby imposed upon the Oklahoma taxable income of every trust and estate at the same rates as are SB1802 HFLR Page 138 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 provided in subsection B or C of this section for single individuals. Fiduciaries are not allowed a deduction for any federal income tax paid. H. Tax rate tables. For all taxable years beginning after December 31, 1991, in lieu of th e tax imposed by subsection A , B or C of this section, as applicable there is hereby im posed for each taxable year on the taxable income of ever y individual, whose taxable income for such taxable year does not exceed the ceiling amount, a tax determined un der tables, applicable to suc h taxable year which shall be prescribed by the Tax Commis sion and which shall be in such form as it determines app ropriate. In the table so prescribed, the amounts of the tax shall be computed on the basis of the rates prescribed by subsection A, B or C of this section. For purposes of this subsection, the ter m “ceiling amount” means, with respect to any taxpayer, t he amount determined by the Tax Commission for the tax rate category in which such taxpayer falls. SECTION 46. REPEALER 68 O.S. 2021, Section 2355, as last amended by Section 1 , Chapter 492, O.S.L. 2021, is hereby repealed. SECTION 47. AMENDATORY 68 O.S. 2021, Section 3624, as last amended by Section 13, Chapter 15 , O.S.L. 2021, is amended to read as follows: Section 3624. A. There is hereby created th e Oklahoma Film Enhancement Rebate Program. A rebate in the amount of up to seventeen percent (17%) of documented expenditures made in Oklahoma SB1802 HFLR Page 139 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 directly attributable to the production of a film, television production, or television commercial, as defined in Section 3623 of this title, in this state, may be paid to the production company responsible for the production. Provided, for documented expenditures made after July 1, 2009, the rebate amount shall be thirty-five percent (35%), except as provided in subsection B of this section. B. The amount of rebate pa id to the production company as provided for in subsection A of this section shall be increased by an additional two percent (2%) of documented expenditures if a production company spends at least Tw enty Thousand Dollars ($20,000.00) for the use of music c reated by an Oklahoma resident that is recorded in Oklahoma or for the cost of recording songs or music in Oklahoma for use in the production. C. The rebate program shall be administered by the Office of the Oklahoma Film and Music Commission Oklahoma Film and Music Office within the Oklahoma Department of Commerce and the Oklahoma Tax Commission, as provided in the Compete with Canada Film Act. D. To be eligible for a rebate payment: 1. The production company responsible for a film, television production, or television commercial, as defined in Section 3623 of this title, made in this state shall submit documentation to the Office of the Oklahoma Film and Mus ic Commission Oklahoma Film and Music Office of the amount of wages paid for employment in this SB1802 HFLR Page 140 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 state to residents of this state directly relating to the production and the amount of other production costs incurred in this state directly relating to the pr oduction; 2. The production company has filed or will file any Oklahoma tax return or tax docume nt which may be required by law ; 3. Except major studio productions, the production company shall provide the name of the completion guarantor and a copy of t he bond guaranteeing the completion of t he project or if a film has not secured a completion bond , the production company shall provide evidence that all Oklahoma crew and local vendors have been paid and there are no liens against the production company p ending in the state; 4. The minimum budget for the film shall be Fifty Thousand Dollars ($50,000.00) of which not less than Twe nty-five Thousand Dollars ($25,000.00) shall be expended in this state; 5. The production company shall provide evidence of fin ancing for production prior to the comme ncement of principal photography; and 6. The production company shall provide evidence of a certificate of general liability insurance with a minimum coverage of One Million Dollars ($1,000,000.00) and a workers ’ compensation policy pursuant to state law, which shall include coverage of employer’s liability. SB1802 HFLR Page 141 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 E. A production company shall no t be eligible to receive both a rebate payment pursuant to the provisions of Section 3621 et seq. of this title and an exemption from sales taxes pursuant to the provisions of paragraph 23 of Section 1357 of this title. If a production company has receive d such an exemption from sales taxes and submits a claim for rebate pursuant to the provisions of the Compete with Canada Film A ct, the company shall be required to ful ly repay the amount of the exemption to the Tax Commissio n. A claim for a rebate shall include documentation from the Tax Commission that repayment has been made as required herein or shall include an affidavit from the production company that the company has not received an exemption from sales taxes pursuant to the provisions of paragraph 21 of Section 1357 of this title. F. The Office shall approve or disapprove all claims for rebate and shall notify the Tax Comm ission. The Tax Commission shall, upon notification of approval from the Office of the Film and Music Commission Oklahoma Film and Music Office, issue payment for all approved claims from funds in the Oklahoma Film Enhancement Rebate Program Revolving Fun d created in Section 3625 of this title. Excluding any rebate payments to high impact pro ductions as provided for in subsection G of this section, the amount of claims prequalified and approved by the Office for any single fiscal year shall not exceed Eig ht Million Dollars ($8,000,000.00). If the amount of approved claims exceeds the amount s pecified in this SB1802 HFLR Page 142 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 subsection in a fisca l year, payments shall be made in the order in which the claims are approved by the Office. If an approved claim is not paid in whole or in part, the unpaid claim or u npaid portion may be paid in the following fiscal year subject to the limitations specified in this subsection. The liability of the State of Oklahoma to make incentive payments pursuant to this act shall be limited to the balance of the Oklahoma Film Enh ancement Rebate Program Revolving Fund. G. 1. At the time the Office of the Film and M usic Commission Oklahoma Film and Music Office issues a conditional prequalification for a production, such prequalification may include a proposed designation as a hig h impact production, as defined in Section 3623 of this title. 2. The proposed designation must be approved by the Cabinet Secretary for Commerce and Tourism. 3. If the high impact production otherwise meets all of the requirements of the Compete With with Canada Act and the Office gives final approval to reba te claims, such rebate claims shall not be subject to the Eight Million Dollar ($8,000,000.00) cap provided for in subsection F of this section. 4. The payment of a rebate claim approved by the Offi ce for a production designated as a high impact productio n by the Cabinet Secretary may be made as follows: SB1802 HFLR Page 143 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 a. by special appropriation to the Oklahoma Film Enhancement Rebate Program Revolving Fund, if the claim is approved during a regular or special ses sion of the Oklahoma Legislature, or b. by payment from the Oklahoma Quick Action Clos ing Fund pursuant to Section 48.2 of Title 62 of the Oklahoma Statutes, if the claim is approved when the Oklahoma Legislature is not in session. SECTION 48. REPEALER 68 O.S. 2021, Section 3624, as last amended by Section 3, Chapter 312, O.S.L. 2021, is hereby repealed. SECTION 49. AMENDATORY 70 O.S. 2021, Section 6 -187, as last amended by Section 1, Chapter 118, O.S.L. 2021 , is amended to read as follows: Section 6-187. A. Prior to July 1, 2014, a competency examination shall be adopted by the Oklahoma Commission for Teacher Preparation and beginning July 1, 2014, a competency examination shall be adopted by the Commission for Educational Quality and Accountability for the genera l education, professional educa tion and various subject areas and grade levels for purposes of ensuring academic achievement and competency of each teacher candidate or teacher in the subject area th e person is seeking certification to teach which shall al so include certification as an administrator, as prescribed by the State Board of Education. SB1802 HFLR Page 144 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 The Commission, consistent with the purposes of this section, shall promulgate rules and procedures to gua rantee the confidentiality of examinations. B. No teacher candidate shall be eligible f or certification until successfully completing the competency examination except those candidates who make application to the State Board and meet the criteria for the alternative placement program pursuant to Section 6-122.3 of this title. Certification shall be limited to areas of approval in which the certified teacher has successfully completed the examination. Subject to the provisions of subsection C of this section, testing for certification for subjects in which a teacher candidate or teacher is s eeking a minor teaching assignment or an endorsement to teach shall be limited to the specific subject area test. A teacher candidate or teacher may take the general ed ucation, professional education or subject area portions of the examination subject to any limit imposed by the Commission. C. 1. Except as otherwise provided for in this subsection, a teacher may be certified in as many areas as the teacher meets the necessary requirements provided by law and has successfully completed the subject area por tion of the examination. 2. Except as otherwise provided for in this paragraph, certification in early childhood, elementary, or special education SB1802 HFLR Page 145 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 shall require comple tion of an appropriate teacher education program approved by the Commission. Any teacher who is certified to teach elementary education may be certified in early childhood education upon meeting the requirements provided in law and successful completion of the appropriate subject area portion of the examination. Any teacher who is certified to teach early childhood education may be certified in elementary education upon meeting the requirements provided in law and successful completion of the appropriate s ubject area portion of the examination. Any special educ ation teacher who becomes certified to teach through completion of an accredited teacher preparation program may be certified in early childhood or elementary education upon meeting the requirements provided in law and successful completion of the appropri ate subject portion of the examination. Any teacher who becomes certified to teach through completion of an accredited teacher preparation program or becomes alternatively certified to teach through the Troops to Teachers program may be certified in speci al education upon meeting the requirements provided in law and successful completion of the appropriate subject area portion of the examination. Any special education teacher who has not completed a Commission-approved teacher education program in element ary education or early childhoo d education but who has successfully completed the subject area portion of the examination may be certified in elementary education SB1802 HFLR Page 146 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 or early childhood education for the purpose of providing direct instruction and serving as t he teacher of record for gradin g purposes in special education settings only. D. The Commission shall offer the competency examination at least four times per calendar year on dates to be establishe d by the Commission. E. If a teacher candidate or teache r is a non-native-English speaker, the Commission shall offer the subject area competency examination in the native language of the teacher candidate or teacher only if the teacher candidate or teach er is employed or has been offered employment by a school district as a teacher in a foreign language immersion program offered by the school district. If a non-native-English speaker who has received certification in a subject area after taking the subje ct area competency examination in the native language of the speaker seeks to add a cert ification area in the future and that person is no longer employed as a teacher in a foreign language immersion program, the examination for the additional certificatio n area shall be taken in English. The State Board of Education shall issue a restricted license or certificate to any teacher who has completed a subject area competency examination in the native language of the teacher as provided for in this subsection restricting the teacher to teaching only in a foreign language immersion program. SB1802 HFLR Page 147 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 F. The State Board of Education, in consultation with the Commission for Educational Quality and Accountability, may grant an exception to the requirement to complete a subj ect area examination for initial certification in a field which does not require an advanced degree if the candidate has an advanced degree in a subject that is substantially comparable to the content assessed on a subject area examination. The advanced degree shall be from an institution accredited by a nation al or regional accrediting ag ency which is recognized by the Secretary of the U nited States Department of Education. The Commission shall provide the Board with the necessary information to determin e comparability. G. 1. Nothing in the Oklahoma Teacher Preparation Act shall restrict the right of the State Board of Education to issue an emergency or provisional certificate, as needed. Provide d, however, prior to the issuance of an emergency certifi cate, the district shall document substantial efforts to employ a teacher who holds a provisional or standard certificate. In the event a district is unable to hire an individual meeting this criter ia, the district shall document efforts to employ an indi vidual with a provisional or standard certificate in anot her curricular area with academ ic preparation in the field of need. Only after these alternatives have been exhausted shall the district be a llowed to employ an individual meeting minimum standards as established by the State Board of Education for the is suance of emergency certificate s. SB1802 HFLR Page 148 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 2. The State Board of Education may renew the emergency or provisional certificate of an individual who has been employed by a school district board of education fo r at least two (2) years if the following criteria are me t: a. the individual has been g ranted an emergency or provisional certificate pursuant to paragraph 1 of this subsection for two (2) years, b. the individual has not successfully completed the competency examinations required by this section, c. the individual submits a portfolio of his or her work to the State Board of Education, which shall include evidence of progress toward standard certific ation, d. the employing school district board of educatio n agrees to renew the individual’s contract to teach for the ensuing fiscal year, and e. the superintendent of the employing school district submits to the State Board of Education the reason the emergency or provisional certificate should be renewed and provides evidence of the district’s inability to hire a teacher who holds a standard cert ificate. 3. Individuals employed by a school district under an emergency or provisional certificate shall not be considered career teachers and therefore not entitled to the protections of the Teacher Due Process Act of 1990. SB1802 HFLR Page 149 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 G. H. The State Board of Edu cation may grant an exception to the requirements for all certification examinations for teacher candidates who are “deaf”, which for the purposes of this section shall mean having a hearing loss so severe that the person can not process auditory linguistic information with or without accommodation and whose primary language and teaching environment is American Sign Language. The Board may grant an exception upon: 1. Verification by a licensed audiologist of a hearing loss so severe that the teacher candid ate cannot process auditory linguistic information with or without accommodation; 2. Demonstration of fluency in American Sign Language; 3. Demonstration of competenc y in the subject area of specialization as approved by th e Board in lieu of certificatio n examinations; and 4. Sponsorship by a certified deaf education teacher for a mentorship program. The Board may promulgate rules and other requirements as necessary to grant the exceptions described in this subsection. Applicable teaching environments m ay include American Sign Language immersion programs, the Oklahoma School for the Deaf, programs for the deaf or other classroom settings in which American Sign Languag e is the language of instruction. SB1802 HFLR Page 150 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 SECTION 50. REPEALER 70 O.S. 2021, Section 6-187, as last amended by Section 1, Chapter 319, O.S.L. 2021 , is hereby repealed. SECTION 51. AMENDATORY 70 O.S. 2021, Section 11 -103.6, as last amended by Section 1, Chapter 322, O.S.L. 2021, is amended to read as follows: Section 11-103.6. A. 1. The State Board of Education shall adopt subject matter standards for instruction o f students in the public schools of this state that are necessary to ensure there is attainment of desired le vels of competencies in a varie ty of areas to include language, mathematics, science, social studies and, communication, and health and physical education. 2. School districts shall develop and implement curriculum, courses and instruction in order to ens ure that students meet the skills and competencies as set forth in this section and in the subject matter standards adopted by the State Board of Education. 3. All students shall gai n literacy at the elementary and secondary levels. Students shall develo p skills in reading, writing, speaking, computing and critical thinking. For purposes of this section, critical thinking means a manner of analytical thinking which is logical and us es linear factual analysis to reach a conclusion. They also shall learn about cultures and environments - their own and those of others with whom they share the earth. All students shall receive the inst ruction needed to lead he althy and SB1802 HFLR Page 151 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 physically active lifestyles. Students, therefore, shall study social studies, literatur e, languages, the arts, health, mathematics and science. Such curricula shall provide for the teaching of a hands-on career exploration program in cooperation with technology center schools. 4. The subject matter standards shall be designed to teach the competencies for which students shall be tested as provided in Section 1210.508 of this title, and shall be designed to prepare all students for active citizenship, employment and/or successful completion of postsecondary education without the need for rem edial coursework at the postsec ondary level. 5. The subject matter standards shall be designed with rigor as defined in paragraph 3 of subsection G of this section. 6. The subject matter standards for English Language Arts shall give Classic Literature a nd nonfiction literature equal consideration to other literature. In addition, emphasis shall be given to the study of complete works of literature. 7. At a minimum, the subject matter standards fo r mathematics shall require mastery of the standard algor ithms in mathematics, which is the most logical, efficient way of solving a problem that consistently works, and for students to attain fluency in Euclidian geometry. 8. The subject matter standards for history, social studies and United States Government shall include study of importa nt historical SB1802 HFLR Page 152 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 documents, including the United States Constitution, Declaration of Independence, Emancipation Proclamation, Federalist Papers and other documents with significant history and heritage of the United States, and the content of the United State s naturalization test, with an emphasis on the specific content of the test and the ideas and concepts it references. Beginning with the 2022 -2023 school year, the United States naturalization test shall be administered in accordance with subsection F of this section. 9. The subject matter standards for United States Government shall include an emphasis on civics, the structure and relationship between the national, st ate, county and local governments and simulations of the democratic process. For the pu rposes of this section, “civics” means the study of the rights and duties of Oklahoma and United States citizens and of how those governments work. 10. The subject matter standards for health and physical education shall include but not be limited to the domains of physical, emotional, social and intellectual health. Health literacy shall includ e the ability to obtain, process and u nderstand basic health information and services needed to make appropriate health decisions. Health shall also include the importance of proper nutrition and exercise, mental health and wellness, substance abuse, coping skills for understanding and managi ng trauma, establishing and maintaining positive relationships and responsible SB1802 HFLR Page 153 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 decision making. Physical literacy shall include the ability to move with competence and confidence in a wide variety of physical activities in multiple environments that benef it the healthy development of the whole person. B. Subject to the provisions of subsection C of this section, in order to graduate from a public high school accredited by the State Board of Education with a standard diploma, students shall complete the following college preparatory/work read y curriculum units or sets of competencies at the seconda ry level: 1. Four units or set s of competencies of English to include Grammar, Composition, Literature, or any English course approved for college admission requirements; 2. Three units or sets of competencies of mathematics, limited to Algebra I, Algebr a II, Geometry, Trigonometry, M ath Analysis, Calculus, Advanced Placement Statistics, or any mathematics course with content and/or rigor above Algebra I and approved for college admission requiremen ts; 3. Three units or sets of competencies of laboratory science approved for college a dmission requirements, including one unit or set of competencies of life science , meeting the standards for Biology I; one unit or set of competencies of physical scien ce, meeting the standards for Physical Science, Chemistry or Physics; and one unit or set of competencies from the domains of physical SB1802 HFLR Page 154 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 science, life science or earth and space science such that the content and rigor is above Biology I or Physical Science; 4. Three units or sets of competencies of history and citizenship skills, including one unit of American History, one-half unit of Oklahoma History, one -half unit of United States Government and one unit from the subjects of History, Government, Geography , Economics, Civics, or non-Western culture and approved for college admission requirements; 5. Two units or sets of competencies of the same foreign world or non-English language or two units of computer technology approved for college admission requirem ents, whether taught at a high school or a technology center school, including computer programming, hardware, and business comput er applications, such as word processing, databases, spreadsheets, and graphics, excluding keyboarding or typing courses; 6. One additional unit or set of competencies selected from paragraphs 1 through 5 of this subsection or career and technology education courses, concurrently enrolled courses, Advanced Placement courses or International Baccalaureate courses approved for col lege admission requirements; and 7. One unit or set of c ompetencies of fine arts, such as music, art, or drama, or one unit or se t of competencies of speech. C. In lieu of the requirements of subsection B of this section which requires a college preparat ory/work ready curriculum, a SB1802 HFLR Page 155 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 student may enroll in the core curric ulum as provided in subsection D of this section upon written approval of the parent or legal guardian of the student. For students under the age of eighteen (18) school districts shall require a parent or legal guardian of the student to meet with a desi gnee of the school prior to enrollment in the core curriculum. The State Department of Education shall develop and distribute to school districts a form suitable for this purpose, which shall include information on the benefits to students of completing t he college preparatory/work ready curriculum as provided for in subsection B of this section. D. For those students subject to the requirements of subsection C of this section, in order to graduate from a public high school accredited by the State Board o f Education with a standard diploma, students shall complete the following core curriculum units or sets of competencies at the secondary level: 1. Language Arts – Four units or sets of competencies, to consist of one unit o r set of competencies of gramma r and composition, and three units or sets of competencies which may include, but are not limited to, the following courses: a. American Literature, b. English Literature, c. World Literature, d. Advanced English Courses, or SB1802 HFLR Page 156 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 e. other English courses with c ontent and/or rigor equal to or above grammar and composition; 2. Mathematics – Three units or sets of competencies , to consist of one unit or set of competencies of A lgebra I or Algebra I taught in a contextual methodology, and two units or sets of competencies which may include, but are not lim ited to, the following courses: a. Algebra II, b. Geometry or Geometry taught in a contextual methodology, c. Trigonometry, d. Math Analysis or Precalculus, e. Calculus, f. Statistics and/or Probability, g. Computer Science or acceptance and successful completion of one (1) year of a full -time, three-hour career and technology program leading to an industry credential/certificate or college credit. The State Board of Career and Techno logy Education shall promulgate rules to define the provisions of this act section related to the accepted industry -valued credentials which are industry -endorsed or industry - aligned. The list of ac cepted industry-valued SB1802 HFLR Page 157 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 credentials shall be reviewed annu ally and updated at least every three (3) years by the Board, h. (1) contextual mathematics courses which enhance technology preparation, or (2) a science, technology, engineering and math (STEM) block course meeting the requirements for course competencies listed in paragraph 2 of subsection B of this section, whether taught at a: (a) comprehensive high school, or (b) technology center school when taken in the tenth, eleventh or twelfth grade, taught by a certified teacher, and approved by the State Board of Education and the independen t district board of education, i. mathematics courses taught at a technology center school by a teacher certified in the secondary subject area when taken in the tenth, eleventh or twelfth grade upon approval of the State Boa rd of Education and the independent district board of education, or j. any other mathematics course with content and/or rigor equal to or above Algebra I; 3. Science – Three units or sets of compete ncies, to consist of one unit or set of competencies of B iology I or Biology I taught in SB1802 HFLR Page 158 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 a contextual methodology, and two units or sets o f competencies in the areas of life, physical, or earth science or technology which may include, but are not limited t o, the following courses: a. Chemistry I, b. Physics, c. Biology II, d. Chemistry II, e. Physical Science, f. Earth Science, g. Botany, h. Zoology, i. Physiology, j. Astronomy, k. Applied Biology/Chemistry, l. Applied Physics, m. Principles of Technology, n. qualified agricultural education courses, o. (1) contextual science courses which enh ance technology preparation, or (2) a science, technology, engineering and math (STEM) block course meeting the requirements for course competencies listed in paragraph 3 of subsection B of this section, whether taught at a: SB1802 HFLR Page 159 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 (a) comprehensive high school, or (b) technology center school when taken in the tenth, eleventh or twelfth grade, taught by a certified teacher, and approved by the State Board of Education and the independent district board of education, p. science courses taught at a technology cente r school by a teacher certified in the secondary s ubject area when taken in the tenth, eleventh or twelfth grade upon approval of the State Board of Education and the independent district board of education, or q. other science courses with content and/or rigor equal to or above Biology I; 4. Social Studies – Three units or sets of competencies, to consist of one unit or set of competencies of United States History, one-half to one unit or set of competencies of United States Government, one-half unit or set of competencies of Oklahoma History, and one-half to one unit or set of competencies which may include, but are not limited to, the following courses: a. World History, b. Geography, c. Economics, d. Anthropology, or SB1802 HFLR Page 160 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 e. other social studies courses with content and/or rigor equal to or above United Sta tes History, United States Government, and Oklahoma History; 5. Arts – One unit or set of competencies which may incl ude, but is not limited to, courses in Visual Arts and Ge neral Music; and 6. Computer Education or World Language - One unit or set of competencies of computer technology, whether taught at a high school or a technology center school, including computer p rogramming, hardware and business computer applications, such as word processing, databases, spreadsheets and graphics, excluding keyboarding or typing courses, or one unit or set of competencies of foreign world or non-English language. E. 1. In addition to the curriculum requirements of either subsection B or D of this section, in order t o graduate from a public high school accredited by the S tate Board of Education students shall complete the requirements for a personal financial literacy passport as s et forth in the Passport to Financial Literacy Act and any additional course requirement s or recommended elective courses as may be established by the State Board of Education and the district school board. School districts shall strongly encourage students to complete two units or sets of competencies of foreign world languages and two unit s or sets of competencies of physical and health education. SB1802 HFLR Page 161 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 2. No student shall receive credit for high school graduation more than once for completion of the same uni t or set of competencies to satisfy the curriculum requir ements of this section. 3. A school district shall not be required to offer every course listed in subsections B and D of this section , but shall offer sufficient courses to allow a student to meet the graduation requirements during the secondary grade ye ars of the student. F. 1. In addition to the curriculum requirements of either subsection B or D of this section, beginning with ninth graders in the 2021-22 school year, in order to graduate from a public high school accredited by the State Board of Edu cation, students shall pass the United States naturalization test pursuant to the provisions of this subsection. 2. School districts shall offer the United States naturalization test to students at least once per school year, beginning as early as eighth grade at the discretion of the school district; provided, any student may retake the exam upo n request, and as often as desired, until earning a passing score. For purposes of this subsection, a pas sing score shall be 60 out of 100 questions. 3. School districts shall exempt students with disabilities whose individualized education program (IEP) , consistent with state law, indicates that the student is to be assessed with alternate SB1802 HFLR Page 162 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 achievement standards through the Oklahoma Alternate Assessment Program (OAAP). G. For purposes of this section: 1. “Contextual methodology” means academic content a nd skills taught by utilizing real -world problems and projects in a way that helps students understand the application of that knowledge; 2. “Qualified agricultur al education courses” means courses that have been determined by the State Board of Education to offer the sets of competencies for one or more science content areas and which correspond to academic science courses. Qualified agricultural education course s shall include, but are not li mited to, Horticulture, Plant and Soil Science, Natural Resour ces and Environmental Science, and Animal Science. The courses shall be taught by teachers certified in a gricultural education and comply with all rules of the Ok lahoma Department of Career and Technology Education; 3. “Rigor” means a level of difficulty that is thorough, exhaustive and accurate and is appropriate for the grade level; 4. “Sets of competencies” means instruction in those skills and competencies that are specified in the subject matter standards adopted by the State Board of Education and other skills and competencies adopted by the Board, without regard to specified instructional time; and SB1802 HFLR Page 163 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 5. “Unit” means a Carnegie Unit as defined by the North Ce ntral Association’s Commission on Schools. H. 1. The State Board of Education shall adopt a plan to ensure that rigor is maintained in the content, teaching methodology, level of expectations for s tudent achievement, and application of learning in all th e courses taught to meet the graduation requirements as specified in this section. 2. The State Board of Education shall allow as much flexibility at the district level as is possible without dimini shing the rigor or undermining the intent of providing th ese courses. To accomplish this purpose, the State Department of Education shall work with school districts in reviewing and approving courses taught by districts that are not specifically listed in subsections B and D of this section. Options may includ e, but shall not be limited to, courses taken by concurrent enrollment, advanced placement, o r correspondence, or courses bearing different titles. 3. The State Board of Education shall approve an a dvanced placement computer science course to meet the req uirements of course competencies listed in paragraph 2 of subsection B of this section if the course is taken in a student ’s senior year and the student is concurrently enrolled in or has successfull y completed Algebra II. 4. Technology center school dist ricts may offer programs designed in cooperation with institutions of higher education which have an emphasis on a focused field of career study upon approval of SB1802 HFLR Page 164 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 the State Board of Education and the independent district board of education. Students in the tenth grade may be allowed to attend these programs for up to one-half (1/2) of a school day and credit for the units or sets of competencies required in paragraphs 2, 3 and 6 of subsection B or D o f this section shall be given if the courses are taught b y a teacher certified in the se condary subject area; provided, credit for units or sets of co mpetencies pursuant to subsection B of this section shall be approved for college admission requirements. 5. If a student enrolls in a concurrent course, the scho ol district shall not be respon sible for any costs incurred for that course, unless the schoo l district does not offer enough course selection during the student ’s secondary grade years to allow the student to receive the courses needed to meet the graduat ion requirements of this sectio n. If the school district does not offer the necessary course selection during the student ’s secondary grade years, it shall be responsible for the cost of resident tu ition at an institution in The Oklahoma State System of H igher Education, fees, and books for the concurrent enrollment course, and providing for transportation to and from the institution to the school site. It is the intent of the Legislature that for st udents enrolled in a concurrent enrollment course which i s paid for by the school district pursuant to this paragraph, the institution charge only the supplementary and special service fees that are directly related to SB1802 HFLR Page 165 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 the concurrent enrollment course and enrollment procedures for that student. It is further th e intent of the Legislature tha t fees for student activities and student service facilities, including the student health care and cultural and recreational service fees, not be charged to such stude nts. 6. Credit for the units or sets of competencies req uired in subsection B or D of t his section shall be given when such units or sets of competencies are taken prior to ninth grade if the teachers are certified or authorized to teach the subjects for high school credit and the required rigor is maintained. 7. The three units or sets of competencies in mathematics required in subsection B or D of t his section shall be completed in the ninth through twelfth grades. If a student completes any required courses or sets of competencies in mathematics prior to ninth grade, the student may take any other mathematics courses or sets of competencies to fulf ill the requirement to complete three units or sets of competencies in grades nine through twelve after the student has satisfied the requirements of subsection B or D of this section. 8. All units or sets of competencies required for graduation may be taken in any sequence recommended by the school district. I. As a condition of receiving accreditation from the State Board of Education, all students in grades nin e through twelve shall enroll in a minimum of six periods, or the equivalent in block SB1802 HFLR Page 166 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 scheduling or other scheduling structure that allows for instruction in sets of competencies, of rigorous academi c and/or rigorous vocational courses each day, which may include arts, vocal and instrumental music, speech classes, and physical education classes. J. 1. Academic and vocational -technical courses designed to offer sets of competencies integrated or embe dded within the courses that provide for the teaching and learning of the appropriate sk ills and knowledge in the subject matter standards, as adopted by the State Board of Education, may, upon approval of the Board, in consultation with the Oklahoma Depar tment of Career and Technology Education if the courses a re offered at a technology cent er school district, be counted for academic credit and toward meeting the graduation requirements of this section. 2. Internet-based courses offered by a technology ce nter school that are taught by a certified teacher and pr ovide for the teaching and learning of the appropriate skills and knowledge in the subject matter standards may, upon approval of the State Board of Education and the independent district board of ed ucation, be counted for academic credit and toward meetin g the graduation requirements o f this section. 3. Internet-based courses or vocational -technical courses utilizing integrated or embedded skills for which no subject matter standards have been adopt ed by the State Board of Education may be approved by the Board, in consultation with th e Oklahoma Department SB1802 HFLR Page 167 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 of Career and Technology Education if th e courses are offered at a technology center school district, if such courses incorporate standards of nationally recognized professional organizations and are taught by certified teachers. 4. Courses offered by a supplemental education organization that is accredited by a national accrediting body and that are taught by a certified teacher and provide for th e teaching and learning of the appropriate skills and kno wledge in the subject matter standards may, upon approval of the State Board of Education and the school district board of education, be counted for academic credit and toward meeting the graduation requirements of this section. K. The State Board of Educ ation shall provide an option f or high school graduation based upon attainment of the desired levels of competencies as required in tests pursuant to the provisions of Section 1210.508 of this title. Such option shall be in lieu of the amount of course credits earned. L. The State Board of Education shall prescribe, adopt and approve a promotion system based on the attainment by students of specified levels of competencies in each area of the core curriculum. M. Children who have individualized education programs pursuant to the Individuals with Disabilities Education Act (IDEA), and who satisfy the graduation requirements through the individualized SB1802 HFLR Page 168 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 education program for that student shall be awarde d a standard diploma. N. Students who enter the ninth gr ade in or prior to the 2007 - 08 school year who are enrolled in an alternative education progr am and meet the requirements of their plans leading to high school graduation developed pursuant to Sectio n 1210.568 of this title shall be awarded a standard dipl oma. O. Any student who comple tes the curriculum requirements of the International Baccalaur eate Diploma Program shall be awarded a standard diploma. P. Any student who successfully completes an ad vanced mathematics or science course offered pursuant to Section 1210.404 of this title shall be granted academic credit toward meeting the graduation requirements pursuant to paragraph 2 or 3, as appropriate, of subsection B or D of this section. Q. For purposes of this section, the courses approved for college admission requirements shall be courses which are approved by the Oklahoma State Regents fo r Higher Education for admission to an institution within The Oklahoma State System of Higher Education. R. Students who have been denied a standard diploma by th e school district in which the student is or was enrolled for failing to meet the requirement s of this section may re -enroll in the school district that denied the student a standard diploma followin g the denial of a standard diploma. The student shall be provided SB1802 HFLR Page 169 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 remediation or interv ention and the opportunity to complete the curriculum units or sets of competencies required by this section to obtain a standard diploma. Students who re -enroll in the school district to meet the graduation requirements of this section shall be exempt from the hourly instructional requirements of Section 1 - 111 of this title and the six -period enrollment requirements of this section. S. The State Department of Educatio n shall collect and report data by school site and distri ct on the number of students wh o enroll in the core curriculum as provided in subsection D of this section. SECTION 52. REPEALER 70 O.S. 2021, Section 11-103.6, as last amended by Section 4, Chapter 345, O.S.L. 2021, is hereby repealed. SECTION 53. AMENDATORY 74 O.S. 2021, Section 85. 3A, as last amended by Section 1, Chapter 58, O. S.L. 2021, is amended to read as follows: Section 85.3A. A. Compliance with the provisions of the Oklahoma Central Purchas ing Act shall not be required of: 1. County government; 2. The Oklahoma State Regents for Higher Education , the institutions, centers or other constituent agencies of The Oklahoma State System of Higher Education; 3. The telecommunications network know n as OneNet; SB1802 HFLR Page 170 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 4. The Department of Publ ic Safety gun range; 5. The State Treasurer for the following purcha ses: a. services including, but not lim ited to, legal services to assist in the administration of the Uniform Unclaimed Property Act, as provided i n Section 668 of Title 60 of the Oklahom a Statutes, and b. software, hardware and associated services to ass ist in the administration of funds and securities held by the state, as provided in Section 71.2 of Title 62 of the Oklahoma Statutes; 6. Statutorily allowed interagency agreements betwee n state agencies; 7. The Oklahoma Department of Veterans Affairs, i n accordance with Section 63.22 of Ti tle 72 of the Oklahoma Statutes; 8. The Oklahoma Military Department for the purchases of heraldry items including, but limited to, medals, badges and other military accoutrements; or 9. A transaction, wholly funded by monies other than state- derived funds, in which a state agency function s only as a pass- through conduit to fund an acquisition that is required by the funding source for the benefit of a nother entity or individuals and the state agency does not retain owne rship of any part of the acquisition as a result of the transaction ; or SB1802 HFLR Page 171 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 10. The Secretary of Stat e when selecting a vendor for publication of the Oklahoma Statutes in accordance with Se ction 13 of Title 75 of the Oklahoma Statutes . B. The State Purchasing Director may form an advisory committee consisting of representatives from entities exempted fro m the provisions of the Oklahoma Central Purchasing Act. The purpose of the committee shall be to allow committee members to provide in put into the development of shared state purchasing contracts, collaboratively participate in the integration of their p urchasing platforms or electronic purchasing catalogs, an alyze solutions that may be used by state government to meet the purchasing nee ds of the entities, explore joint purchases of general use items tha t result in mutual procurement of quality goods and services at the lowest reasonable cost and explore flexib ility, administrative relief and transformation changes through utilization of procurement technology. C. At the invitation of the State Purchasin g Director entities exempted from the provisions of the Oklahoma Central Purchasing Act shall participate in the advisory committee referenced in subsection B of this section. D. The State Purchasing Director may invite representatives of political subdivisions, and local common education entities to participate as members of the advisory committee. SB1802 HFLR Page 172 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 SECTION 54. REPEALER 74 O.S. 2021, Section 85.3A, as last amended by Section 13, Chapter 101, O.S. L. 2021, is hereby repealed. SECTION 55. AMENDATORY 75 O.S. 2021, Section 251, as last amended by Section 31, Chapter 12 , O.S.L. 2021, is amended to read as follows: Section 251. A. 1. Upon the request of the Sec retary, each agency shall furnish to the Office a complete set of its permanent rules in such form as is r equired by the Secretary or as otherwise provided by law. 2. The Secretary shall promul gate rules to ensure the effective administration of the provi sions of Article I of the Administrative Procedures Act. The rules shall include, but are not limited to, rules prescribing paper size, numbering system, and the format of documents required to be filed pursuant to the provisions of the Administrative Procedures Act or such other requirements as deemed necessary by the Secretary to implement the provisions of the Administrative Procedures Act. 3. The website of ea ch agency shall provide a link to the website of the Secretary of State where the rules of the agency ar e published. B. 1. Each agency shall file the number of copies specified by the Secretary of all new rules, and all amendments, revisions or revocations of existing rules attested t o by the agency, pursuant to SB1802 HFLR Page 173 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 the provisions of Section 254 of this title, with the Office within thirty (30) calendar days after they become finally adopted. 2. An agency filing rules pursuant to the provisions of this subsection: a. shall prepare the rul es in plain language which can be easily understood, b. shall not unnecessarily repeat statutory language. Whenever it is necessary to refer to statutory language in order to effectively convey the meaning of a rule interpreting that language, the referen ce shall clearly indicate the portion of the language which is statutory and the portion which is the agency ’s amplification or interpretation of that language, c. shall indicate whether a rule is new, amends an existing permanent rule or repeals an existi ng permanent rule. If a rule amends an existing rule, the rule shall indicate the language to be deleted typed with a line through the language and language to be inserted typed with the new language underscored, d. shall state if the rule supersedes an e xisting emergency rule, e. shall include a reference to any rule requirin g a new or revised form in a note to the rule. The Secretary SB1802 HFLR Page 174 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 shall insert that reference in “The Oklahoma Register” as a notation to the affected rule, f. shall prepare, in plain lan guage, a statement of the gist of the rule and an analysis of new or amen ded rules. The analysis shall include but not be limited to a reference to any statute that th e rule interprets, any related statute or any related rul e, g. may include with its rule s, brief notes, illustrations, findings of facts, and references to digests of Supreme Court cases, other court decisions, or Attorney General’s opinions, and other exp lanatory material. Such material may be included if the material is labeled or set forth in a manner which clearly distinguishes it from the rules, h. shall include other information, in such form and in such manner as is required by the Secretary, and i. may change the format of existing rules without any rulemaking action by the agency in order to comply with the standard provisions established by the Secretary for “Code” and “The Oklahoma Register ” publication so long as there is no substantive change to the rule. C. The Secretary is authorized to determine a numbering system and other standardized format for documents to be filed and may SB1802 HFLR Page 175 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 refuse to accept for publication any document that does not substantially conform to the promulgated rules of the Se cretary. D. In order to avoid unnecessary expense, an ag ency may use the published standards established by organizations and technical societies of recognized national standing, other state agencies, or federal agencies by incorporating the standards or rules in its rules or regulations by reference to the spe cific issue or issues of publications in which the standards are published, without reproducing the stan dards in full. The standards shall be readily available to the public for examination at the a dministrative offices of the agency. In addition, a copy of such standards shall be kept and maintained by the agency pursuant to the provisions of the Preservation of Essential Records Act. E. The Secretary shall provide for the publication of all Executive Orders received pursuant to the provisions of Sectio n 664 of Title 74 of the Oklaho ma Statutes. F. The Secretary may authorize or require the filing of rul es or Executive Orders by or through electronic data or machine readable equipment in such form and manner as is required by the Secretary. G. In consultation with the Adjutant Gener al, the Secretary shall establish a method for the publication and archiv ing of all military publications received by the Secretary of State from the Adjutant General pursuant to the Oklahoma Uniform Code of Military SB1802 HFLR Page 176 BOLD FACE denotes Committee Amendments. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Justice and the Oklahoma State Guard Ac t. Military publications shall be defined in accordance with Section 801 of Title 44 of the Oklahoma Statutes. The Secretary may also authorize or require the filing of military publications by or through electronic means i n such form and manner as is required by the Secretary. This subsection shall only apply to military pu blications promulgated after October 1, 2019. H. On or before October 1, 2022, the Secretary s hall commence publication of all military publications pr ovided by the Adjutant General. On a biennial basis thereafter, the Secretary shall cause the military publications received in the course of the previous two (2) years to be published in a printed and bound format suitable for physical archiving in suffi cient numbers to satisfy the re quirements of the “Publications Clearinghouse ” established in Section 3 -113.3 of Title 65 of the Oklahoma Statutes. SECTION 56. REPEALER 75 O.S. 2021, Section 251, as last amended by Section 6, Chapter 11, O.S.L. 2021, is hereby repealed. SECTION 57. It being immediately necessary for the preservation of the public peace, health or safety, an emergency is hereby declared to exist, b y reason whereof this act shall take effect and be in full force from and after its passage and approval. COMMITTEE REPORT BY: COMMITTEE ON RULES, dated 04/05/2022 - DO PASS.