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Oklahoma Senate Bill SB582

Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB582 Compare Versions

Only one version of the bill is available at this time.
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5353 STATE OF OKLAHOMA
5454
5555 1st Session of the 58th Legislature (2021)
5656
5757 SENATE BILL 582 By: Montgomery
5858
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6363 AS INTRODUCED
6464
6565 An Act relating to disabled persons; amen ding 7 O.S.
6666 2011, Sections 8, as amended by Section 1, Chapter
6767 51, O.S.L. 2019, 12 and 19.1 (7 O.S. Supp. 2020,
6868 Section 8), which relate to blind persons; amending
6969 10 O.S. 2011, Section s 175.5, 175.7, 175.12, as
7070 amended by Section 32, Chapter 304, O.S.L. 2 012 and
7171 Section 440, as renumbered by Sec tion 6, Chapter 253,
7272 O.S.L. 2012, and as amended by Section 479, Chapter
7373 304, O.S.L. 2012 (10 O.S. Supp. 2020, Section s 175.12
7474 and 440), which relate to children; amending 10A O.S.
7575 2011, Sections 1-4-708, 1-7-104, as amended by
7676 Section 2, Chapter 46, O.S.L . 2014 and Section 2-2-
7777 503, as last amended by Sect ion 1, Chapter 234,
7878 O.S.L. 2016 (10A O.S. Supp. 2020, Section s 1-7-104
7979 and 2-2-503), which relate to children and the
8080 Oklahoma Juvenile Code; amending 17 O.S. 2011,
8181 Section 140.2, which relates to the Corp oration
8282 Commission; amending 21 O.S. 2011, Section 649.3,
8383 which relates to crime and punishments; amending 25
8484 O.S. 2011, Section 307, as last amended by Section
8585 57, Chapter 476, O.S.L. 2019 (25 O.S. Supp. 2020,
8686 Section 307), which relates to definitions and
8787 general provisions; amending 41 O.S. 2011, Sectio n
8888 113.1, which relates to landlords and tenants;
8989 amending 43A O.S. 2011, Section 5 -502, as last
9090 amended by Section 1, Chapte r 360, O.S.L. 2019 (43A
9191 O.S. Supp. 2020, Section 5-502), which relates to
9292 mental health; amending 47 O.S. 2011, Section s 1104.6
9393 and 1135.1, as amended by Section 1, Chapter 26,
9494 O.S.L. 2016 (47 O.S. Supp. 2020, Section 1135.1) ,
9595 which relate to motor vehicle s; amending 57 O.S.
9696 2011, Section 549.1, as last amended by Section 2,
9797 Chapter 197, O.S.L. 2018 (57 O.S. Supp. 2020, Section
9898 549.1), which relates to prisons and reformatories;
9999 amending 59 O.S. 2011, Section s 328.3, as last
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151151 amended by Section 1, Chapter 397, O.S.L. 2019 and
152152 888.3, as amended by Section 1, Chapter 383, O.S.L.
153153 2019 (59 O.S. Supp. 2020, Section s 328.3 and 888.3),
154154 which relate to professions and occupations; amending
155155 61 O.S. 2011, Section 11, as amended by Section 303,
156156 Chapter 304, O.S.L. 2012 (61 O.S. Supp. 2020, Section
157157 11), which relates to public buildings and public
158158 works; amending 62 O.S. 2011, Section 34.29, as
159159 amended by Section 19, Chapter 358, O.S.L. 2013 (62
160160 O.S. Supp. 2020, Section 34.29) , which relates to
161161 public finance; amending 63 O.S. 2011, Section 1-
162162 741.12, which relates to public health and safety;
163163 amending 68 O.S. 2011, Section 2358, as last amended
164164 by Section 5, Chapter 201, O.S.L. 2019 (68 O.S. Supp.
165165 2020, Section 2358), which relates to revenue and
166166 taxation; amending 69 O.S. 2011, Sections 4002 and
167167 4033, which relate to roads, bridges and ferries;
168168 amending 70 O.S. 2011, Section s 1-107, 18-109.5, as
169169 amended by Section 1, Chapter 228, O.S.L. 20 18 and
170170 1210.508F, as last amended by Section 1, Chapter 208,
171171 O.S.L. 2019 (70 O.S. Supp. 2020, Sections 18-109.5
172172 and 1210.508F), which relate to schools; amending 72
173173 O.S. 2011, Section 68.1 , which relates to soldiers
174174 and sailors; amending 74 O.S. 2011, Section s 85.58E,
175175 840-2.9, 954, as amended by Section 31, Chapter 214,
176176 O.S.L. 2013, 2280, 3003, as last amended by Section
177177 1, Chapter 99, O.S.L. 2019, 5010.2 and 7009 (74 O.S.
178178 Supp. 2020, Sections 954 and 3003), which relate to
179179 state government; modifying terminology; updating
180180 references; updating statutory language; making
181181 language gender-neutral; and providing an effective
182182 date.
183183
184184
185185
186186
187187 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
188188 SECTION 1. AMENDATORY 7 O.S. 2011, Section 8, as amended
189189 by Section 1, Chapter 51, O.S.L. 2019 (7 O.S. Supp. 2020, Section
190190 8), is amended to read as follows:
191191 Section 8. A. The state plan for library servic es shall be
192192 amended in accordance with the Federal Library Services and
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244244 Construction Act and applicable regulations to reflect the authority
245245 and duty of the Division of Services for the Blind and Visually
246246 Impaired of the State Depart ment of Rehabilitation Services to
247247 provide special library services, including braille and recorded
248248 books, to blind and visually handicapped disabled persons as
249249 provided by state law.
250250 B. Special library services for blind and physically
251251 handicapped disabled adults, children, and students shall be
252252 provided by the Division of Services for the Blind and Visually
253253 Impaired of the Department in accordance with the Federal Library
254254 Services and Construction Act, as amended, and applicable federal
255255 regulations relating thereto; and consis tent with applicable
256256 statutes and regulations. The Commission for Rehabilitation
257257 Services shall, within the availability of state funds, annually
258258 make available for such special library services sufficient funds to
259259 earn the maximum available federal funds under the Federal Libr ary
260260 Services and Constructio n Act and appropriations made in pursuance
261261 thereof by Congress.
262262 C. All federal requirements for interlibrary cooperation and
263263 consultation shall be observed and entitlement of the De partment of
264264 Libraries to receive federal funds for library services or
265265 construction shall not be impaired by any state law prescribing the
266266 duties, responsibilities and functions of the Division of Services
267267 for the Blind and Visually Impaired of the Departm ent.
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319319 SECTION 2. AMENDATORY 7 O.S. 2011, Section 12, is
320320 amended to read as follows:
321321 Section 12. Any driver of a vehicle who knowingly approaches
322322 within fifteen (15) feet of a person who is in the roadway or at an
323323 intersection and who is wholly or partia lly blind and who is
324324 carrying a cane or walking stick white in color, or white tipped
325325 with red, or who is using a dog guide wearing a specialized harness,
326326 or who is wholly or partially deaf and is using a signal dog wearing
327327 an orange identifying collar, or who is physically handicapped a
328328 person with a disability and is using a service dog, shall
329329 immediately come to a full stop and take such precautions before
330330 proceeding as may be necessary to avoid accident or injury to the
331331 person wholly or partially blind, deaf or physically handicapped a
332332 person with a disability. For purposes of this section, a “dog
333333 guide” means any dog that is specially trained to guide a blind
334334 person.
335335 SECTION 3. AMENDATORY 7 O.S. 2011, Se ction 19.1, is
336336 amended to read as follows:
337337 Section 19.1. A. Any blind, physically handicapped disabled,
338338 deaf or hard-of-hearing person who is a passenger on any common
339339 carrier, airplane, motor vehicle, railroad train, motorbus,
340340 streetcar, boat, or any other public conveyance o r mode of
341341 transportation operating within this stat e or any dog trainer from a
342342 recognized training center when in the act of training guide,
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394394 signal, or service dogs shall be entitled to have with him or her a
395395 guide, signal, or service dog specially trained or being trained for
396396 that purpose, without being r equired to pay an additional charge
397397 therefor, but shall be liable as hereafter set forth in subsection B
398398 of this section.
399399 B. A blind, physically handicapped disabled, deaf or hard-of-
400400 hearing person and hi s or her guide, signal , or service dog or a dog
401401 trainer from a recognized training center in the act of training
402402 guide, signal, or service dogs shall not be denied admittance to or
403403 refused access to any of the following because of suc h dog: Any
404404 street, highway, sidewalk, walkway , any common carrier, airpl ane,
405405 motor vehicle, railroad train, motor bus, streetcar, boat , or any
406406 other public conveyance or mode of transportation, hotel, motel , or
407407 other place of lodging, public building main tained by any unit or
408408 subdivision of governmen t, building to which the ge neral public is
409409 invited, college dormitory and other educational facility,
410410 restaurant or other place where food is offered for sale to the
411411 public, or any other place of public accommo dation, amusement,
412412 convenience, or resort to which the general public or any
413413 classification of persons from the general public is regularly,
414414 normally, or customarily invited within the State of Oklahoma this
415415 state. Such blind, physically handicapped disabled, deaf or hard-
416416 of-hearing person or dog trainer from a recognized training center
417417 in the act of training guide, signal , or service dogs shall not be
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469469 required to pay any additional charges for his or her guide, signal ,
470470 or service dog, but shall be liable for any da mage done to the
471471 premises by such dog.
472472 C. A dog used by a deaf or hard-of-hearing person shall be
473473 required to wear an orange identifying collar.
474474 D. For the purposes of this section and Section 113.1 of Title
475475 41 of the Oklahoma Statutes:
476476 1. “Physically handicapped person” or “physically disabled
477477 person” means any person who has a physical impairment which
478478 severely and permanently restricts mobility of two or more
479479 extremities, or who is so severely disabled as to be unable to move
480480 without the aid of a whee lchair;
481481 2. “Service dog” means any dog indivi dually trained to the
482482 physically handicapped disabled person’s requirements; and
483483 3. “Signal dog” means any dog trained to alert a deaf or hard -
484484 of-hearing person to intruders or sounds.
485485 SECTION 4. AMENDATORY 10 O.S. 2011, Section 175.5, is
486486 amended to read as follows:
487487 Section 175.5. (a) The Commission Director of the Department of
488488 Human Services is hereby authorized and directed to formulate and to
489489 be responsible for the administration and operati on of a
490490 comprehensive and detailed plan for the purposes specified in
491491 Section 175.1 et seq. of this title, and to make such rules and
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543543 regulations as may be necessary or desirable for the administration
544544 of this plan and the implementation of the provisions of this act.
545545 (b) The Commission Director shall receive and expend in
546546 accordance with such plan all necessary funds made available to it
547547 by the United States government, by the state or its political
548548 subdivisions, or by any other sources for such purposes.
549549 (c) The Commission Director shall cooperate with the federal
550550 government, through its appropriate ag ency, in developing,
551551 extending, and improving such services, and in the administration of
552552 the plan.
553553 (d) The Commission Director shall establish and maintain such
554554 methods of administration , including those necessary to establish
555555 and maintain a merit system of person nel administration, as are
556556 necessary for effective and efficient operation of the plan; shall
557557 maintain records and prepare reports of services rende red; and shall
558558 cooperate with health, medi cal, dental, nursing and welfare agencies
559559 and organizations, and w ith any other agency of this state charged
560560 with the administration of laws providing for the vocational or
561561 remedial rehabilitation of handicapped children with disabilities.
562562 (e) The Director is hereby authorized and directed to perform
563563 all the duties and f unctions now formerly performed by the Director
564564 of the Oklahoma Commission for Crippled Children and such other
565565 duties relating to the Children with Special Health Care Needs
566566 Program as may be assigned to the Director b y the Commission. The
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618618 Director is hereby auth orized and directed, subject to the control
619619 of the Commission, to set up in the Department of Public Welfare
620620 Human Services a unit to be charged primarily with responsibility in
621621 the field of health services for crippled child ren, including the
622622 planning, promoting and coo rdinating of crippled children ’s
623623 services. The Director is hereby authorized to delegate to the
624624 Supervisor of such unit of the Department such authority as is
625625 necessary under the laws of the federal government and rules and
626626 regulations promulgated by the Secretary of Health, Education and
627627 Welfare, necessary to carry out the provisions of this act, subject
628628 to the administrative supervision of the Director.
629629 (f) The Commission Director is authorized to create positions,
630630 fix salaries and employ necessary professional a nd clerical
631631 personnel, to appoint advisory committees or consultants, and to pay
632632 necessary travel expenses.
633633 (g) The Commission Director shall have authority to provide for
634634 the expenditure of all funds for the administra tion and operation of
635635 the program as specified in this act, including payment for
636636 physician’s and dentist’s services if payment is recommended by the
637637 council of the Oklahoma State Medical Associ ation or the Executive
638638 Council of the Oklahoma Dental Associat ion.
639639 (h) The Commission Director is hereby authorized a nd directed to
640640 formulate plans and procedures and to make such rules and
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692692 regulations as may be ne cessary for the care of children with
693693 emergency conditions.
694694 SECTION 5. AMENDATORY 10 O. S. 2011, Section 175.7, is
695695 amended to read as follows:
696696 Section 175.7. (a) The Commission Director of the Department of
697697 Human Services is hereby authorized and empowered to approve or
698698 disapprove hospitals, convalescent homes, boarding homes, nursing
699699 homes or foster homes and to contract for their serv ices on a basis
700700 not to exceed their per diem c ost basis. The Commission Director is
701701 hereby also authorized and empowered to approve or dis approve
702702 professional personnel for the various types of services authorized
703703 and contemplated by this act Section 175.1 et seq. of this title ,
704704 and to contract for their services.
705705 (b) Only a person who has been duly licensed by the Board of
706706 Examiners in Optometry to practice optometry in this state, or a
707707 person who has been duly licensed by the State Board of Medical
708708 Licensure and Supervision to practice medicine or surgery in this
709709 state shall be employed or pai d under the provisions of this act
710710 Section 175.1 et seq. of this title, or from appropriations made by
711711 this act Section 175.1 et seq. of this title, to examine the eyes of
712712 a visually handicapped impaired child to determine whether or not he
713713 or she has a defective vision that can be correc ted with lenses, or
714714 to fit and furnish lenses for any such child.
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766766 SECTION 6. AMENDATORY 10 O.S. 2011, Se ction 175.12, as
767767 amended by Section 32, Chapter 304, O.S.L. 2012 (10 O.S. Supp. 2020,
768768 Section 175.12), is amended to read as f ollows:
769769 Section 175.12. (a) The Children’s Hospital of Oklahoma,
770770 including its clinics and laboratories, is hereby designated as a
771771 service institution for the physically handicapped disabled children
772772 of this state, which also se rves as a teaching and train ing hospital
773773 for the School of Medicine of the University of Oklahoma. Payment
774774 for services by the Commission Department of Human Services to the
775775 Children’s Hospital of Oklahoma shall be based on the actual per
776776 diem cost of patient care exclusive of professional instructional
777777 expense. In the event that the Commission Director of the
778778 Department and Board of Regents of the Universit y of Oklahoma cannot
779779 agree on a per diem charge for patients of the Commission
780780 Department, the Director of the Office of Management and Enterprise
781781 Services, with the approval of the Governor, is hereby authorized to
782782 establish a rate of pay which shall prevail. The Children’s
783783 Hospital of Oklahoma shall grant the Commission Department a
784784 priority in the assignment of hospital services, which are to be
785785 distributed as equitably as is possible among the counties of this
786786 state.
787787 (b) The Commission Department shall be obligated, insofar as
788788 practicable, to use the available facilities of the Children ’s
789789 Hospital of Oklahoma to a degree that will enable the Univers ity of
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841841 Oklahoma School of Medicine to maintain its proper patient ratio for
842842 accreditation; Provided, that this provision shall not cause undue
843843 hardship to a patient.
844844 SECTION 7. AMENDATORY 10 O.S. 2011, Section 440, as
845845 renumbered by Section 6, Chapter 253, O.S.L. 2012, and as amended by
846846 Section 479, Chapter 304, O.S.L. 2012 (10 O.S. Su pp. 2020, Section
847847 440), is amended to read as follows:
848848 Section 440. There is hereby established wi thin the Department
849849 of Human Services the Office of Child Care. The Office of Child
850850 Care shall:
851851 1. Develop a state child care plan to qualify for federal c hild
852852 care and development block grant funds.
853853 Such plan shall:
854854 a. Provide to the maximum extent prac ticable that parents
855855 or guardians of each eligible child be given the
856856 option to enroll such child with a child care p rovider
857857 that has a grant or contract for the provision of
858858 child care services with the Department of Human
859859 Services, which is selected by t he parent or guardian,
860860 or to receive a child care c ertificate, as defined in
861861 Chapter 6 of the Omnibus Budget Reconcil iation Act of
862862 1990, of value commensurat e with the subsidy value of
863863 child care services provided through contract or
864864 grant;
865865
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916916 b. Provide that nothing in the plan shall preclude the
917917 use of child care certificates for sectarian child
918918 care services if freely ch osen by the parents;
919919 2. Oversee distribution of state and federal funds related to
920920 child care;
921921 3. Provide technical assistance to employe rs who are interested
922922 in exploring child care benef its and community child care needs;
923923 4. Assist the Oklahoma Depart ment of Commerce in promoting
924924 Oklahoma as a state that cares about families and children;
925925 5. Address barriers that limit the availability of care for
926926 children with handicaps disabilities, infants, school-age children
927927 and children whose parents work nontra ditional hours;
928928 6. Provide oversight, t raining and technical assistance to
929929 resource and referral programs;
930930 7. Coordinate the provision of training statewide for child
931931 care providers;
932932 8. Increase community awareness of the need for quality child
933933 care which is both available and affordable;
934934 9. Serve as a clearinghouse for child care data, resources and
935935 initiatives;
936936 10. Cooperate with the O ffice of Management and Enterprise
937937 Services regarding child care benefits for state employees; and
938938 11. Advise parents that no outside child care can ever be as
939939 effective and beneficial as devoted loving care within the home, and
940940
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991991 encourage parents to care for their children themselves, in their
992992 own home, whenever possible.
993993 SECTION 8. AMENDATORY 10A O.S. 2011, Section 1-4-708, is
994994 amended to read as follows:
995995 Section 1-4-708. A. In cases where the child has been
996996 adjudicated to be de prived due to repeated absence from school, the
997997 court may order counseling and treatment for the child and the
998998 parents.
999999 B. Prior to final disposition, the c ourt shall require
10001000 verification by the appropriate school district that the child found
10011001 to be truant has been evaluated for literacy, learning disabil ities,
10021002 developmental disabilities, hearing and visual impairment , and other
10031003 impediments which could consti tute an educational handicap
10041004 disability. The results of such assessments or evaluations shall be
10051005 made available to the court for use by the court in determining the
10061006 disposition of the case.
10071007 C. No child who has been adjudicated deprived upon the basis of
10081008 noncompliance with the mandatory school attendance law alone may be
10091009 placed in a public or private i nstitutional facility or be removed
10101010 from the custody of the lawful parent, legal guardian , or custodian
10111011 of the child.
10121012 D. A deprived adjudication based solel y upon repeated absence
10131013 from school shall not constitute a ground for termination of
10141014 parental rights.
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10661066 SECTION 9. AMENDATORY 10A O.S. 2011, Section 1 -7-104, as
10671067 amended by Section 2, Chapter 4 6, O.S.L. 2014 (10A O.S. Supp. 2020,
10681068 Section 1-7-104), is amended to read as follows:
10691069 Section 1-7-104. A. The court shall ensure that the following
10701070 information accompanies any deprived chi ld placed outside the
10711071 child’s home as soon as the information beco mes available:
10721072 1. Demographic informati on;
10731073 2. Strengths, needs and general behavior of the child;
10741074 3. Circumstances which necessitated pl acement;
10751075 4. Type of custody and previous placement ;
10761076 5. Pertinent family information including, but not limited to,
10771077 the names of family members who are and who are not, by court order,
10781078 allowed to visit the child and the child ’s relationship to the
10791079 family which may affect placement;
10801080 6. Known and important life experiences and relationships which
10811081 may significantly affect the child’s feelings, behavior, attitud es
10821082 or adjustment;
10831083 7. Whether the child has third -party insurance coverage which
10841084 may be available to the child;
10851085 8. Education history to include prese nt grade placement, last
10861086 school attended, and special strengths an d weaknesses. The
10871087 Department of Human S ervices shall also assist the foster parents in
10881088 getting the child admitted into school and obtainin g the child’s
10891089 school records; and
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11411141 9. Known or available medical history including, but not
11421142 limited to:
11431143 a. allergies,
11441144 b. immunizations,
11451145 c. childhood diseases,
11461146 d. physical handicaps disabilities,
11471147 e. psycho-social information, and
11481148 f. the name of the child ’s last doctor, if known.
11491149 B. When the Department plac es a child in out-of-home care, the
11501150 Department shall provide the p lacement providers with sufficient
11511151 medical information to enable the placement providers to care for
11521152 the child safely and appropriately. S uch medical information shall
11531153 include, but not be l imited to:
11541154 1. Any medical or psychological conditions;
11551155 2. Diseases, illnesses, accidents, allergies , and congenital
11561156 defects;
11571157 3. The child’s Medicaid card or information on any other third -
11581158 party insurer, if any; and
11591159 4. Immunization history.
11601160 C. 1. The Department of Human Services shall establish a
11611161 Passport Program for children in the custody of the Departm ent.
11621162 2. The Program shall provide for a Passport, which shall be a
11631163 compilation of the significant information provided for in
11641164
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12151215 subsections A and B of this section for each child, in particular,
12161216 education and physical and behavioral health records.
12171217 3. In furtherance of the purposes of this section, the Oklahoma
12181218 Health Care Authority, the Department of E ducation, and the
12191219 Department of Mental Health and S ubstance Abuse Services shall
12201220 cooperate with the Department to est ablish the Passport Program.
12211221 4. The Passport shall accompany each child to wherever the
12221222 child resides so long as the child is in the custo dy of the
12231223 Department and the Department shall:
12241224 a. work with public and private partners to gain access
12251225 to the information listed in subsections A and B of
12261226 this section,
12271227 b. provide for a secure database in which to store the
12281228 information, and
12291229 c. consult with the Oklahoma Health Care Authority to
12301230 convert Medicaid claims data to a usable format and to
12311231 add it from other data sources in order to provide
12321232 foster families more information about the history and
12331233 needs of the child.
12341234 5. For the purposes of Section 1 1210.546 of this act Title 70
12351235 of the Oklahoma Statute s, the secure database created to store
12361236 Passport information shall be made available to the Office of
12371237 Juvenile Affairs. Such access shall be limited to student
12381238
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12891289 performance reports for students in the cust ody of the Office of
12901290 Juvenile Affairs.
12911291 SECTION 10. AMENDATORY 10A O.S. 2011, Section 2 -2-503,
12921292 as last amended by Section 1, Chapter 234, O.S.L. 2016 (10A O.S.
12931293 Supp. 2020, Section 2 -2-503), is amended to read as follows:
12941294 Section 2-2-503. A. The following kinds of orders of
12951295 disposition may be made in respect to children adjudicated in need
12961296 of supervision or delinquent:
12971297 1. The court may place the child on probation with or without
12981298 supervision in the home of the child, or in the cust ody of a
12991299 suitable person, upon such conditions as t he court shall determine.
13001300 If the child is placed on probation, th e court may impose a
13011301 probation fee of not more than Twenty-five Dollars ($25.00) per
13021302 month, if the court finds that the child or parent or legal guardian
13031303 of the child has the ability to pay the fee. In counties having a
13041304 juvenile bureau, the fee shall be p aid to the juvenile bureau; in
13051305 all other counties, the fee shall be paid to the Office of Juvenile
13061306 Affairs;
13071307 2. If it is consistent with th e welfare of the child, the child
13081308 shall be placed with the parent or legal guardian of the child, but
13091309 if it appears to the court that the conduct of such par ent,
13101310 guardian, legal guardian, stepparent or other adult person living in
13111311 the home has contributed to the child becoming delinquent or in need
13121312 of supervision, the court may issue a written order specifying
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13641364 conduct to be followed by such parent, guardian, l egal custodian,
13651365 stepparent or other adult person living in the home with respect to
13661366 such child. The conduct specified shall be such as would reasonab ly
13671367 prevent the child from continuing to be delinquent or in need o f
13681368 supervision.
13691369 a. If it is consistent wi th the welfare of the child, in
13701370 cases where the child has been adjudicated to be in
13711371 need of supervision due to repeated absence from
13721372 school, the court may order counseling and treatment
13731373 for the child and the parents of the child to be
13741374 provided by the local school district, the county, the
13751375 Office or a private individual or entity. Prior to
13761376 final disposition, the court shall require that it be
13771377 shown by the appropriate school district that a child
13781378 found to be truant has been evaluated for learning
13791379 disabilities, hearing and visual impairments and other
13801380 impediments which could constitute an educational
13811381 handicap disability or has been evaluated to determine
13821382 whether the child has a disability if it is suspected
13831383 that the child may require special education services
13841384 in accordance with the Individuals with Disabilities
13851385 Education Act (IDEA). The results of such te sts shall
13861386 be made available to the court for use by the court in
13871387 determining the disposition of the case.
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14391439 b. In issuing orders to a parent, guardian, legal
14401440 guardian, stepparent or other adult person living in
14411441 the home of a child adjudicated to be a delinqu ent
14421442 child or in making other disposition of said the
14431443 delinquent child, the court may consider the testimony
14441444 of said the parent, guardian, legal guardian,
14451445 stepparent or other adult person concerning the
14461446 behavior of the juvenile and the ability of such
14471447 person to exercise parental control over the behavior
14481448 of the juvenile.
14491449 c. In any dispositional order involving a child age
14501450 sixteen (16) or older, the court shall make a
14511451 determination, where appropriate, of the services
14521452 needed to assist the child to make the tra nsition to
14531453 independent living.
14541454 d. No child who has been adjudicated in need of
14551455 supervision only upon the basis of truancy or
14561456 noncompliance with the mandatory school attendance law
14571457 shall be placed in a public or private institutional
14581458 facility or be removed from the custody of the lawful
14591459 parent, guardian or custodian of the child.
14601460 e. Nothing in the Oklahoma Juvenile Code or the Ok lahoma
14611461 Children’s Code may be construed to prevent a child
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15131513 from being adjudicated both deprived and delinquent if
15141514 there exists a factual basis for such a finding;
15151515 3. The court may commit the child to the custody of a private
15161516 institution or agency, includi ng any institution established a nd
15171517 operated by the county, authorized to care for children or to place
15181518 them in family homes. In co mmitting a child to a private
15191519 institution or agency , the court shall select one that is licensed
15201520 by any state department supe rvising or licensing private
15211521 institutions and agencies; or, if such institution or agency is in
15221522 another state, by the analogous dep artment of that state. Whenever
15231523 the court shall commit a child to any institution or agency, it
15241524 shall transmit with the orde r of commitment a summary of its
15251525 information concerning the child, and such institution or agency
15261526 shall give to the court such info rmation concerning the child as the
15271527 court may at any time require;
15281528 4. The court may order the child to receive counseling or other
15291529 community-based services as necessary;
15301530 5. The court may commit the child to the custody of the Office
15311531 of Juvenile Affairs. Any order adjudicating the child to be
15321532 delinquent and committing the child to the Office of Juvenile
15331533 Affairs shall be for an indeterminate period of time ;
15341534 6. If the child has been placed outside the home, and it
15351535 appears to the court that the parent, guar dian, legal custodian, or
15361536 stepparent, or other adult person living in the home has contributed
15371537
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15881588 to the child becoming delinque nt or in need of supervision, th e
15891589 court may order that the parent, guardian, legal custodian,
15901590 stepparent, or other adult living in the home be made subject to any
15911591 treatment or placement plan prescribed by the Office or other person
15921592 or agency receiving cust ody of the child;
15931593 7. With respect to a child adjudicated a delinquent child, the
15941594 court may:
15951595 a. for acts involving criminally injur ious conduct as
15961596 defined in Section 142.3 of Title 2 1 of the Oklahoma
15971597 Statutes, order the child to pay a victim compensation
15981598 assessment in an amount not to ex ceed that amount
15991599 specified in Section 142.18 of Title 21 of the
16001600 Oklahoma Statutes. The court shall forward a copy of
16011601 the adjudication order to the Cr ime Victims
16021602 Compensation Board for purposes of Section 142.11 of
16031603 Title 21 of the Oklahoma Statutes. Excep t as
16041604 otherwise provided by law, such adjudication order
16051605 shall be kept confidential by the Board,
16061606 b. order the child to engage in a term of community
16071607 service without compensation. The state or any
16081608 political subdivision shall not be liable if a loss or
16091609 claim results from any acts or omission of a child
16101610 ordered to engage in a term of community service
16111611 pursuant to the provisions of this paragraph,
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16631663 c. order the child, the parent or parents of the child,
16641664 legal guardian of the chil d, or both the child and the
16651665 parent or parents of the child or legal guardian at
16661666 the time of the delinquent act of the child to mak e
16671667 full or partial restitution to the victim of the
16681668 offense which resulted in property damage or personal
16691669 injury.
16701670 (1) The court shall notify the victim of the
16711671 dispositional hearing. The court may consider a
16721672 verified statement from the victim concerning
16731673 damages for injury or loss of property and actual
16741674 expenses of medical treatment for personal
16751675 injury, excluding pain and sufferin g. If
16761676 contested, a restitution hearing to determine the
16771677 liability of the child, the parent or parents of
16781678 the child, or legal guardian shall be held not
16791679 later than thirty (30) days a fter the disposition
16801680 hearing and may be extended by the court for good
16811681 cause. The parent or parents of th e child or
16821682 legal guardian may be represented by an attorney
16831683 in the matter of the order for remittan ce of the
16841684 restitution by the parent or parents of t he child
16851685 or legal guardian. The burden of proving that
16861686 the amount indicated on the verified statement is
16871687
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17381738 not fair and reasonable shall be on the person
17391739 challenging the fairness and reasonableness of
17401740 the amount.
17411741 (2) Restitution may consist of monetary reim bursement
17421742 for the damage or injury in the form of a lump
17431743 sum or installment payments after the
17441744 consideration of the court of the nature of the
17451745 offense, the age, physical and mental condition
17461746 of the child, the earning capacity of the child,
17471747 the parent or parents of the child, or legal
17481748 guardian, or the ability to pay, as the case may
17491749 be. The payments shall be m ade to such official
17501750 designated by the court for distribution to the
17511751 victim. The court may also co nsider any other
17521752 hardship on the child, the parent or parents of
17531753 the child, or legal guardian and, if consistent
17541754 with the welfare of the child, require commu nity
17551755 service in lieu of restitution or require both
17561756 community service and full or partial restituti on
17571757 for the acts of delinquency by the child.
17581758 (3) A child who is required to pay restitution and
17591759 who is not in willful default of the payment of
17601760 restitution may at any time request the court to
17611761 modify the method of payment. If the court
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18131813 determines that payment under the order will
18141814 impose a manifest hardshi p on the child, the
18151815 parent or parents of the child , or legal
18161816 guardian, the court may modify the method of
18171817 payment.
18181818 (4) If the restitution is not being paid as ordered,
18191819 the official designated by the court to collect
18201820 and disburse the restitution ordered sha ll file a
18211821 written report of the violation with the court.
18221822 The report shall include a statement of the
18231823 amount of the arrearage and any reasons for the
18241824 arrearage that are known by the official. A copy
18251825 of the report shall be provided to all parties
18261826 and the court shall promptly take any action
18271827 necessary to compel compliance.
18281828 (5) Upon the juvenile attaining eight een (18) years
18291829 of age, the court shall determine whether the
18301830 restitution order has been satisfied. If the
18311831 restitution order has not been satisfied, t he
18321832 court shall enter a judgment of restitution in
18331833 favor of each person ent itled to restitution for
18341834 the unpaid balance of any restitution ordered
18351835 pursuant to this subparagraph. The clerk of the
18361836 court shall send a copy of the judgment of
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18881888 restitution to each person who is entitled to
18891889 restitution. The judgment shall be a lien
18901890 against all property of the individu al or
18911891 individuals ordered to pay restitution and may be
18921892 enforced by the victim or any other person or
18931893 entity named in the judgment to receive
18941894 restitution in the same manner as enforcing
18951895 monetary judgments. The restitution j udgment
18961896 does not expire until pa id in full and is deemed
18971897 to be a criminal penalty for the purposes of a
18981898 federal bankruptcy involvin g the child,
18991899 d. order the child to pay the fine whi ch would have been
19001900 imposed had such child been convicted of such crime as
19011901 an adult. Any such fine collect ed pursuant to this
19021902 paragraph shall be deposited in a special Work
19031903 Restitution Fund to be establish ed by the court to
19041904 allow children otherwise unable to pay restitution to
19051905 work in community service projects in the private or
19061906 public sector to earn money to compensate their
19071907 victims,
19081908 e. order the cancellation or denial of driving privileges
19091909 as provided by Sections 6-107.1 and 6-107.2 of Title
19101910 47 of the Oklahoma Statutes,
19111911
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19621962 f. sanction detention in the residence of the child or
19631963 facility designated by the Office of Juvenile Affairs
19641964 or the juvenile bureau for such purpose for up to five
19651965 (5) days, order weekend d etention in a place other
19661966 than a juvenile detention facility or shelter,
19671967 tracking, or house arrest with electronic monitoring ,
19681968 and
19691969 g. impose consequences, including detention as provided
19701970 for in subparagraph f of this paragraph, for
19711971 postadjudicatory violati ons of probation;
19721972 8. The court may order the child to participate in the Juvenile
19731973 Drug Court Program;
19741974 9. The court may dism iss the petition or otherwise te rminate
19751975 its jurisdiction at any time for good cause shown ; and
19761976 10. In any dispositional order remo ving a child from the home
19771977 of the child, the court shall, in addition to the findings required
19781978 by Section 2-2-105 of this title, make a determination that, i n
19791979 accordance with the best interests of the child and the protection
19801980 of the public, reasonable effo rts have been made to provide for the
19811981 return of the child to the home of the child, or that efforts to
19821982 reunite the family are not required as provided in Sec tion 2-2-105
19831983 of this title, and reasonable efforts are being made to finalize an
19841984 alternate permanent placement for the child.
19851985
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20362036 B. Prior to adjudicatio n or as directed by a law enforcement
20372037 subpoena or court order, a school di strict may disclose educational
20382038 records to the court or juvenile justice system for purposes of
20392039 determining the ability of the juve nile justice system to
20402040 effectively serve a child. Any disclosure of educational records
20412041 shall be in accordance with the requ irements of the Family
20422042 Educational Rights and Privacy Act of 1974 (FERPA). If the parent,
20432043 guardian, or custodian of a child adjudi cated a delinquent child
20442044 asserts that the child has approval not to attend school pursuant to
20452045 Section 10-105 of Title 70 of t he Oklahoma Statutes, the court or
20462046 the Office of Juvenile Affairs may require the parent to provide a
20472047 copy of the written, joint ag reement to that effect between the
20482048 school administrator of the school district where the child attends
20492049 school and the parent, guardian, or custodian of the c hild.
20502050 C. With respect to a child adjudicated a delinquent child for a
20512051 violent offense, within thir ty (30) days of the date of the
20522052 adjudication either the juvenile bureau in counties which have a
20532053 juvenile bureau or the Offic e of Juvenile Affairs in all oth er
20542054 counties shall notify the superintendent of the school district in
20552055 which the child is enrolled o r intends to enroll of the delinquency
20562056 adjudication and the offense for which the child was adjudicated.
20572057 D. No child who has been adjudicated in need of sup ervision may
20582058 be placed in a secure facility.
20592059
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21102110 E. No child charged in a state or municipal court wit h a
21112111 violation of state or municipal traffic laws or ordinances, or
21122112 convicted therefor, may be incarcerated in jail for the vi olation
21132113 unless the charge for wh ich the arrest was made would constitute a
21142114 felony if the child were an adult. Nothing contained in this
21152115 subsection shall prohibit the detention of a juvenile for traffic -
21162116 related offenses prior to the filing of a petition in the district
21172117 court alleging delinquency as a result of the acts and nothing
21182118 contained in this section shall prohibit detaining a j uvenile
21192119 pursuant to Section 2 -2-102 of this title.
21202120 F. The court may revoke or modify a disposition order and may
21212121 order redisposition. The child whose dispo sition is being
21222122 considered for revocation or modification at said the hearing shall
21232123 be afforded the following rights:
21242124 1. Notice by the filing of a mo tion for redisposition by the
21252125 district attorney. The motion shall be served on the child and the
21262126 parent or legal guardian of the child at least five (5) business
21272127 days prior to the hearing;
21282128 2. The proceedings shall be heard without a jury and shall
21292129 require establishment of the facts alleged by a preponderance of the
21302130 evidence;
21312131 3. During the proceeding, the ch ild shall have the right to be
21322132 represented by counsel, to present evidence , and to confront any
21332133 witness testifying against the child;
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21852185 4. Any modification, revocation or redisposition removing the
21862186 child from the physical custod y of a parent or guardian sha ll be
21872187 subject to review on appeal, as in other appeals of delinquent
21882188 cases;
21892189 5. If the child is pla ced in secure detention, bail may be
21902190 allowed pending appeal; and
21912191 6. The court shall not enter an order removing the child from
21922192 the custody of a parent or le gal guardian pursuant to this section
21932193 unless the court first finds that reasonable efforts have bee n made
21942194 to maintain the family unit and prevent the unnecessary removal of
21952195 the child from the home of the child or that an emerge ncy exists
21962196 which threatens the safety of the child and that:
21972197 a. such removal is necessary to protect the public,
21982198 b. the child is likely to sustain harm if not immediately
21992199 removed from the home,
22002200 c. allowing the child to remain in the home is contrary
22012201 to the welfare of the child, or
22022202 d. immediate placement of the child is in the best
22032203 interests of the child.
22042204 The court shall state in th e record that such considerations
22052205 have been made. Nothing in this section shall be interpreted to
22062206 limit the authority or discre tion of the agency providing probation
22072207 supervision services to modify the terms of probation including, but
22082208
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22592259 not limited to, curf ews, imposing community service , or any
22602260 nondetention consequences.
22612261 G. A willful violation of any provision of an order of the
22622262 court issued under the provisi ons of the Oklahoma Juvenile Code
22632263 shall constitute indirect contempt of court and shall be punishab le
22642264 by a fine not to exceed Three Hundred Dollars ($ 300.00) or, as to a
22652265 delinquent child, placement in a juvenile detention cente r for not
22662266 more than ten (10) days, or by both such fine and detention.
22672267 SECTION 11. AMENDATORY 17 O.S. 2 011, Section 140.2, is
22682268 amended to read as follows:
22692269 Section 140.2. The Corporation Commission shall prohibit any
22702270 local exchange company or interexchange carr ier from billing a
22712271 subscriber on the subscriber ’s telephone bill for a pay -per-call
22722272 service or interactive program whose message content contains:
22732273 1. Vulgar language, explicit or implicit descriptions of
22742274 violence or sexual cond uct, adult entertainment , or incitement to
22752275 violence;
22762276 2. Inflammatory or demeaning portrayals of the race, religion,
22772277 political affiliation, ethnicity, gender , or handicap disability of
22782278 any individual or group; or
22792279 3. False, misleading or deceptive advertis ing.
22802280 SECTION 12. AMENDATORY 21 O.S. 2011, Section 649.3, is
22812281 amended to read as follows:
22822282
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23332333 Section 649.3. A. No person shall willfully harm, including
23342334 torture, torment, beat, mutilate, injure, disable , or otherwise
23352335 mistreat or kill a service animal that is use d for the benefit of
23362336 any handicapped disabled person in the state.
23372337 B. No person including, but not limited to, any municipality or
23382338 political subdivision of the state, shall willfully interfere with
23392339 the lawful performance of any service animal used for the benefit of
23402340 any handicapped disabled person in the state.
23412341 C. Except as provided in subsection D of this section, any
23422342 person convicted of violating an y of the provisions of this section
23432343 shall be guilty of a misdemeanor, punishabl e by the imposition of a
23442344 fine not exceeding One Thousand Dollars ($1,000.00), or by
23452345 imprisonment in the county jail not exceed ing one (1) year, or by
23462346 both such fine and imprison ment.
23472347 D. Any person who knowingly and willfully and without lawful
23482348 cause or justification violates the pr ovisions of this sec tion,
23492349 during the commission of a misdemeanor or felony, shall be guilty of
23502350 a felony, punishable by the imposition of a fine not ex ceeding One
23512351 Thousand Dollars ($1,000.00), or by imprisonment in the Department
23522352 of Corrections not exceedin g two (2) years, or by both such fine and
23532353 imprisonment.
23542354 E. Any person who encourages, permits or a llows an animal owned
23552355 or kept by such person to fig ht, injure, disable or kill a service
23562356 animal used for the benefit of any handicapped disabled person in
23572357
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24082408 this state, or to interfere with a service animal in any place where
24092409 the service animal resides or is performing, shall, upon conviction,
24102410 be guilty of a misdemeanor punishable as provided in subsection C of
24112411 this section. In addit ion to the penalty imposed, the court shall
24122412 order the violator to make restitution to the owner of the service
24132413 animal for actual costs and expenses incurred as a direct result of
24142414 any injury, disability or death caused to the service animal,
24152415 including but not limited to costs of repla cing and training any new
24162416 service animal when a service animal is killed, disabled or unable
24172417 to perform due to injury. For purpose of this subsection , when a
24182418 person informs the owner of an animal that the animal is a threat
24192419 and requests the owner to contr ol or contain the animal and the
24202420 owner disregards the request, the owner shall be deemed to have
24212421 encouraged, permitted or allowed any resulting injury to or
24222422 interference with a service animal.
24232423 F. Notwithstanding any ordinance i n effect as of the effective
24242424 date of this act, no municipality or political subdivision of the
24252425 state, or any official thereof, may enact or enforce any ordinance
24262426 or rule that requires any registration or licensing fee for any
24272427 service animal as defined in t his section that is used for the
24282428 purpose of guiding or assisting a disabled person who has a sensory,
24292429 mental, or physical impairment. Any official violating the
24302430 provisions of this paragraph shall be guilty of a misdemeanor
24312431 punishable by a fine of not less than Fifty Dollars ($50.00) .
24322432
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24832483 G. As used in this section, “service animal” means an animal
24842484 that is trained for the purpose of guiding or assisting a disabled
24852485 person who has a sensory, mental, or physical impairment.
24862486 SECTION 13. AMENDATORY 25 O.S. 2011, Secti on 307, as
24872487 last amended by Section 57, Chapter 476, O.S.L. 2019 (25 O.S. Supp.
24882488 2020, Section 307), is amended to read as follows:
24892489 Section 307. A. No public body shall hold executive sessions
24902490 unless otherwise specifically provi ded in this section.
24912491 B. Executive sessions of public bodies will be permitted only
24922492 for the purpose of:
24932493 1. Discussing the empl oyment, hiring, appointment, promotion,
24942494 demotion, disciplining or resignation of any individual salaried
24952495 public officer or employ ee;
24962496 2. Discussing negotiati ons concerning employees and
24972497 representatives of employee groups;
24982498 3. Discussing the purchase or app raisal of real property;
24992499 4. Confidential communica tions between a public body and its
25002500 attorney concerning a pending investigatio n, claim, or action if the
25012501 public body, with the advice of its attorney, determines that
25022502 disclosure will seriously impair the a bility of the public body to
25032503 process the claim or c onduct a pending investigation, litigation , or
25042504 proceeding in the public intere st;
25052505 5. Permitting district boards of education to hear evidence and
25062506 discuss the expulsion or suspension of a student when requ ested by
25072507
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25582558 the student involved or the student ’s parent, attorney or legal
25592559 guardian;
25602560 6. Discussing matters involving a specific handicapped child
25612561 with a disability;
25622562 7. Discussing any matter where disclosure of information would
25632563 violate confidentiality requ irements of state or federal law;
25642564 8. Engaging in deliberations or rendering a final or
25652565 intermediate decision in an individual pr oceeding pursuant to
25662566 Article II of the Administrative Procedures Act;
25672567 9. Discussing matters involving safety and security at s tate
25682568 penal institutions or correctional facilities used to house state
25692569 inmates;
25702570 10. Discussing contract negotiations involving c ontracts
25712571 requiring approval of the Board of Corrections, which shall be
25722572 limited to members of the public body, the attorney for the public
25732573 body, and the immediate staff of the pu blic body. No person who may
25742574 profit directly or indirectly by a proposed tran saction which is
25752575 under consideration may be present or participate in the executive
25762576 session; or
25772577 11. Discussing the following:
25782578 a. the investigation of a plan or scheme to commit an act
25792579 of terrorism,
25802580
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26312631 b. assessments of the vulnerability of government
26322632 facilities or public improvements t o an act of
26332633 terrorism,
26342634 c. plans for deterrence or prevention of or protection
26352635 from an act of terror ism,
26362636 d. plans for response or remediation after an act of
26372637 terrorism,
26382638 e. information technology of the public body but only if
26392639 the discussion specifically ide ntifies:
26402640 (1) design or functional schematics that demonstrate
26412641 the relationship or connections betwe en devices
26422642 or systems,
26432643 (2) system configuration inf ormation,
26442644 (3) security monitoring and response equipment
26452645 placement and configu ration,
26462646 (4) specific location or placement of systems,
26472647 components or devices,
26482648 (5) system identification numbers, names , or
26492649 connecting circuits,
26502650 (6) business continuity and disast er planning, or
26512651 response plans, or
26522652 (7) investigation information directly rela ted to
26532653 security penetrations or denial of services, or
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27052705 f. the investigation of an act of terrorism that has
27062706 already been committed.
27072707 For the purposes of this subsection, the term “terrorism” means any
27082708 act encompassed by the definitions set forth in Section 1268.1 of
27092709 Title 21 of the Oklahoma Statutes.
27102710 C. Notwithstanding the provisions of subsection B of this
27112711 section, the following public bodies may hold executive sessions:
27122712 1. The State Banking Board, as provided for under Section 306.1
27132713 of Title 6 of the Okl ahoma Statutes;
27142714 2. The Oklahoma Industrial Finance Authority, as provided for
27152715 in Section 854 of Title 74 of the Oklahoma Statu tes;
27162716 3. The Oklahoma Development Finance Authority , as provided for
27172717 in Section 5062.6 of Title 74 of the Oklahoma Statutes;
27182718 4. The Oklahoma Center for the Advancement of Science and
27192719 Technology, as provided for in Section 5060.7 of Title 74 of the
27202720 Oklahoma Statutes;
27212721 5. The Oklahoma Health Research Commit tee for purposes of
27222722 conferring on matters pertaining to research and developme nt of
27232723 products, if public di sclosure of the matter discussed would
27242724 interfere with the development of patents, copyrights, produ cts, or
27252725 services;
27262726 6. The Workers’ Compensation Commission for the purposes
27272727 provided for in Section 20 of Title 85A of the Oklaho ma Statutes;
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27792779 7. A review committee, as provided for in Section 855 of Title
27802780 62 of the Oklahoma Statutes;
27812781 8. The Child Death R eview Board for purposes of receiving and
27822782 conferring on matters pertaining to materials declared confidential
27832783 by law;
27842784 9. The Domestic Violence Fatality Revi ew Board as provided in
27852785 Section 1601 of Title 22 of the Oklahoma Statutes;
27862786 10. The Opioid Overdose Fatality Review Board, as provided in
27872787 Section 2-1001 of Title 63 of the Oklahoma Statutes;
27882788 11. All nonprofit foundations, board s, bureaus, commissions,
27892789 agencies, trusteeships, authorities, councils, committees, public
27902790 trusts, task forces or study groups supported in whole or part by
27912791 public funds or entru sted with the expenditure of public funds for
27922792 purposes of conferring on matter s pertaining to economic
27932793 development, including the transfer of property, financing, or the
27942794 creation of a proposal to entice a business to remain or to locate
27952795 within their jurisdiction if public disclosure of the matter
27962796 discussed would interfere with the d evelopment of products or
27972797 services or if public disclosure would violate the confidentiality
27982798 of the business;
27992799 12. The Oklahoma Indigent Defense System Board for purposes of
28002800 discussing negotiating strategies in connection with making possible
28012801 counteroffers to offers to contract to pr ovide legal representation
28022802 to indigent criminal defendants and indigent juveniles in cases for
28032803
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28542854 which the System must provide representation pursuant t o the
28552855 provisions of the Indigent Defense System Act; and
28562856 13. The Quality Inve stment Committee for purpose s of discussing
28572857 applications and confidential materials pursuant to the terms of the
28582858 Oklahoma Quality Investment Act.
28592859 D. Except as otherwise specifie d in this subsection, an
28602860 executive session for the purpose of discussing the p urchase or
28612861 appraisal of real property shall be limited to members of the public
28622862 body, the attorney for the public body and the immediate staff of
28632863 the public body. No landowner, real estate salesperson, broker,
28642864 developer or any other person who may profit directly or indirectly
28652865 by a proposed transaction concerning real property which is under
28662866 consideration may be present or partic ipate in the executive
28672867 session, unless they are ope rating under an existing agreement to
28682868 represent the public body.
28692869 E. No public body may go into an executi ve session unless the
28702870 following procedures are strictly complied with:
28712871 1. The proposed executive s ession is noted on the agenda as
28722872 provided in Section 311 of this title;
28732873 2. The executive session is authorized by a majority vot e of a
28742874 quorum of the members present and the vote is a recorded vote; and
28752875 3. Except for matters considered in executive sessio ns of the
28762876 State Banking Board and the Oklahoma Savi ngs and Loan Board, and
28772877 which are required by state or federal law to be confi dential, any
28782878
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29292929 vote or action on any item of business considered in an executive
29302930 session shall be taken in public meeting with th e vote of each
29312931 member publicly cast and recorded.
29322932 F. A willful violation of the provisions of this section shall:
29332933 1. Subject each member of the public body to criminal sanctions
29342934 as provided in Section 314 of this title; and
29352935 2. Cause the minutes and all other records of the executive
29362936 session, including t ape recordings, to be immediately made public.
29372937 SECTION 14. AMENDATORY 41 O.S. 201 1, Section 113.1, is
29382938 amended to read as follows:
29392939 Section 113.1. A landlord shall not deny or termi nate a tenancy
29402940 to a blind person, deaf person, or physically handicapped a person
29412941 with a disability because of the guide, signal , or service dog of
29422942 such person unless such dogs are specifically prohibited in the
29432943 rental agreement entered into prior to Novem ber 1, 1985.
29442944 SECTION 15. AMENDATORY 43A O.S. 2011, Section 5 -502, as
29452945 last amended by Section 1, Chapter 3 60, O.S.L. 2019 (43A O.S. S upp.
29462946 2020, Section 5-502), is amended to read as follows:
29472947 Section 5-502. As used in the Inpatient Mental Health and
29482948 Substance Abuse Treatment of Mino rs Act:
29492949 1. “Minor” means any person under eighteen (18) years of age;
29502950 2. a. “Minor in need of treatment ” means a minor who be cause
29512951 of his or her mental illness or drug or alcohol
29522952 dependency:
29532953
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30043004 (1) poses a substantial risk of physical harm to self
30053005 in the near future as manifested by evidence of
30063006 serious threats of or attempts at suicide or
30073007 other significant self -inflicted bodily har m,
30083008 (2) poses a substantial risk of physical harm to
30093009 another person or persons i n the near future as
30103010 manifested by evidence of viol ent behavior
30113011 directed toward another person or persons,
30123012 (3) has placed another person or persons in a
30133013 reasonable fear of viole nt behavior or serious
30143014 physical harm directed toward such person or
30153015 persons as manifested by serious and immediate
30163016 threats,
30173017 (4) is in a condition of severe deterioration such
30183018 that, without intervention, there exists a
30193019 substantial risk that severe impairmen t or injury
30203020 to the minor will result in the near future, or
30213021 (5) poses a substantial risk of serious physical
30223022 injury to self or dea th in the near future as
30233023 manifested by evidence that the minor is unable
30243024 to provide for and is not providi ng for his or
30253025 her basic physical needs.
30263026 b. The mental health or substance abuse history of the
30273027 minor may be used as part of the evidence to determine
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30793079 whether the minor is a minor in need of treatment as
30803080 defined in this section. The mental health or
30813081 substance abuse history of the minor shall not be the
30823082 sole basis for this determination.
30833083 c. The term “minor in need of treatment ” shall not mean a
30843084 minor afflicted with epilepsy, a developmental
30853085 disability, organic brain syndrome, physi cal handicaps
30863086 disability, brief periods of into xication caused by
30873087 such substances as alcohol or drugs or who is truant
30883088 or sexually active unless the minor also meets the
30893089 criteria for a minor in need of treatment pursuant to
30903090 subparagraph a or b of this para graph;
30913091 3. “Consent” means the voluntary, expre ss, and informed
30923092 agreement to treatment in a mental health facility by a minor
30933093 sixteen (16) years of age or older or by a parent o f the minor;
30943094 4. “Individualized treatment plan ” means a specific plan for
30953095 the care and treatment of an in dividual minor who r equires inpatient
30963096 mental health treatment. The plan shall be developed with ma ximum
30973097 involvement of the family of the minor, consi stent with the desire
30983098 of the minor for confidentiality and with the treatment n eeds of the
30993099 minor, and shall clearly include th e following:
31003100 a. a statement of the presenting problems of the minor,
31013101 short- and long-term treatment goals and the estimated
31023102 date of discharge. The short - and long-term goals
31033103
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31543154 shall be based upon a clinical eva luation and shall
31553155 include specific behavioral a nd emotional goals
31563156 against which the success of treatment can be
31573157 measured,
31583158 b. treatment methods and procedures to be used to achie ve
31593159 these goals, which methods and procedures are related
31603160 to each of these goals and which include, but are not
31613161 limited to, specific prognosis for achieving each of
31623162 these goals,
31633163 c. identification of the typ es of professional personnel
31643164 who will carry out the treatment procedures including,
31653165 but not limited to, appropriate licensed menta l health
31663166 professionals, education professionals , and other
31673167 health or social service professionals, and
31683168 d. documentation of the involvement of the minor or the
31693169 parent of the minor or legal custodian in the
31703170 development of the treatment plan and whether all
31713171 persons have consented to su ch plan;
31723172 5. “Inpatient treatment” means treatment services offered or
31733173 provided for a continuous pe riod of more than twenty -four (24) hours
31743174 in residence after admission to a mental health or substance abuse
31753175 treatment facility for the purpose of observation , evaluation or
31763176 treatment;
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32283228 6. “Least restrictive alternative ” means the treatment and
32293229 conditions of treatment which, separately and in combination, a re no
32303230 more intrusive or restrictive of freedom than reasonably necessary
32313231 to achieve a substantial therapeu tic benefit to the m inor, or to
32323232 protect the minor or others from physical injury;
32333233 7. “Less restrictive alternative to inpatient treatment ” means
32343234 and includes, but is not limited to, outpatient counseling services,
32353235 including services provided in the home o f the minor and whic h may
32363236 be referred to as “home-based services”, day treatment or day
32373237 hospitalization services, respite care, or foster care or grou p home
32383238 care, as defined by Section 1 -1-105 of Title 10A of the Oklahoma
32393239 Statutes, through a program establ ished and specifical ly designed to
32403240 meet the needs of minors in need of mental health treatment, or a
32413241 combination thereof;
32423242 8. “Licensed mental health professional” means a person who is
32433243 not related by blood or marriage to the per son being examined or
32443244 does not have any interes t in the estate of the person being
32453245 examined, and who is:
32463246 a. a psychiatrist who is a diplomate of the American
32473247 Board of Psychiatry and Neurology or American
32483248 Osteopathic Board of Neurology and Psychiatry,
32493249 b. a physician licensed pursuant to the Oklahoma
32503250 Allopathic Medical and Surgical Licensure and
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33023302 Supervision Act or the Oklahoma Oste opathic Medicine
33033303 Act,
33043304 c. a clinical psychologist wh o is duly licensed to
33053305 practice by the State Board of Examiners of
33063306 Psychologists,
33073307 d. a professional counsel or licensed pursuant to the
33083308 Licensed Professional Counselors Act,
33093309 e. a person licensed as a clinica l social worker pursuant
33103310 to the provisions of the L icensed Social Workers Act,
33113311 f. a licensed marital and family therapist as defin ed in
33123312 the Marital and Famil y Therapist Licensur e Act,
33133313 g. a licensed behavioral practitioner as defined in the
33143314 Licensed Behavioral Practitioner Act,
33153315 h. an advanced practice nurse , as defined in the Oklahoma
33163316 Nursing Practice Act, specializing in mental healt h,
33173317 i. a physician assistant , who is licensed in good
33183318 standing in this state, or
33193319 j. a licensed alcohol and drug counselor/menta l health
33203320 (LADC/MH) as defined in the Licensed Alcoh ol and Drug
33213321 Counselors Act.
33223322 For the purposes of this paragraph, “licensed” means that the person
33233323 holds a current, valid licens e issued in accordance with the laws of
33243324 this state;
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33763376 9. “Mental health evaluati on” means an examination or
33773377 evaluation of a minor f or the purpose of making a determination
33783378 whether, in the opinion of the license d mental health professiona l
33793379 making the evaluation, the minor is a minor in need of treatment
33803380 and, if so, is in need of inpati ent treatment and for the purpose of
33813381 preparing reports or making recommendations for the most appropriate
33823382 and least restrictive tr eatment for the minor;
33833383 10. “Mental health facility” means a public or private hospital
33843384 or related institution as defined by S ection 1-701 of Title 63 of
33853385 the Oklahoma Statutes o ffering or providing inpatient mental health
33863386 services, a public or private faci lity accredited as an inpat ient or
33873387 residential psychiatric facility by the Joint Commission on
33883388 Accreditation of Healthcare Org anizations, or a facility operated by
33893389 the Department of Mental Health and Substance Abuse Services and
33903390 designated by the Commissio ner of the Department of Me ntal Health
33913391 and Substance Abuse Services as appropriate for the inpatient
33923392 evaluation or treatment o f minors;
33933393 11. “Mental illness” means a substantial disorder of the
33943394 child’s thought, mood, perception, psychological orientation o r
33953395 memory that demonstrably and significantly im pairs judgment,
33963396 behavior or capacity to recognize reality or to meet the ordina ry
33973397 demands of life. “Mental illness” may include substance abuse,
33983398 which is the use, without compelling medical reason, of any
33993399 substance which results in psy chological or physio logical dependency
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34513451 as a function of continued use in such a manner as to induce mental,
34523452 emotional, or physical impairment and caus e socially dysfunctional
34533453 or socially disordering behavior;
34543454 12. “Parent” means:
34553455 a. a biological or adoptiv e parent who has leg al custody
34563456 of the minor or has visitation rights,
34573457 b. a person judicially appoin ted as a legal guardian or
34583458 custodian of the minor, or
34593459 c. a relative within the third degree of consanguinity
34603460 who exercises the rig hts and responsibilities of legal
34613461 custody by delegation from a parent, as provided by
34623462 law;
34633463 13. “Person responsible for the su pervision of the case ” means:
34643464 a. when the minor is in the legal custody of a private
34653465 child care agency, the Department of Human Se rvices or
34663466 the Office of Juvenile Affairs, the c aseworker or
34673467 other person designated by the agency to supervise the
34683468 case, or
34693469 b. when the minor is a ward of the court and under th e
34703470 court-ordered supervision of the Department of Human
34713471 Services, the Office of Juvenile Affairs or a
34723472 statutorily constituted j uvenile bureau, the person
34733473 designated by the Department of Human Services, the
34743474
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35253525 Office of Juvenile Affairs or juvenile bureau to
35263526 supervise the case;
35273527 14. “Initial assessment (medical necessity review) ” means the
35283528 examination of current an d recent behaviors a nd symptoms of a minor
35293529 who appears to be mentally ill, alcohol -dependent, or drug-dependent
35303530 and a minor requiring treatment, whose condition is such that it
35313531 appears that emergency detention may be warranted by a licensed
35323532 mental health professional at a fac ility approved by the
35333533 Commissioner of Mental Health and Substance Abuse Service s, or a
35343534 designee, as appropriate for such examinati on to determine if
35353535 emergency detention of the minor is warranted, and whether a dmission
35363536 for inpatient mental illness or drug- or alcohol-dependence
35373537 treatment or evaluation constitutes the least restrictive level of
35383538 care necessary;
35393539 15. “Ward of the court” means a minor adjudicated to be a
35403540 deprived child, a child in need of supervisio n, or a delinquent
35413541 child;
35423542 16. “Treatment” means any planned intervention intended to
35433543 improve the functioning of a minor in th ose areas which show
35443544 impairment as a result of ment al illness or drug or alcohol
35453545 dependence; and
35463546 17. “Prehearing detention order ” means a court order that
35473547 authorizes a facility to detain a minor pending a hearing on a
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35993599 petition to determine whether the min or is a minor in need of
36003600 treatment.
36013601 SECTION 16. AMENDATORY 47 O.S. 2011, Section 1104.6, is
36023602 amended to read as follows:
36033603 Section 1104.6. A. Twenty Dollars ($20.00) of the fee
36043604 authorized by Section 14 1135.5 of this act title for Choose Life
36053605 license plates shall be deposited to the Choose Life Assistance
36063606 Program created in subsection B of this section.
36073607 B. There is hereby created in th e State Treasury a re volving
36083608 fund for the Department of Human Services to be designated the
36093609 Choose Life Assistance Program. The fund shall be a conti nuing
36103610 fund, not subject to fiscal year limitations, and shall consist of
36113611 all the monies received by the De partment of Human Ser vices pursuant
36123612 to the provisions of Section 14 of this act. All monies accrui ng to
36133613 the credit of the fund are appropriated and s hall be distributed at
36143614 the beginning of each fiscal year in a pro rata share to all
36153615 nonprofit organization s that provide servic es to the community that
36163616 include counseling and meeting the physical needs of pregnant women
36173617 who are committed to placing their c hildren for adoption. Any
36183618 unused funds in excess of ten percent (10%) of the fu nds allocated
36193619 to a nonprofit organization shall be returned to the Choose Life
36203620 Assistance Program Revolving Fund at the end o f the fiscal year to
36213621 be aggregated and distributed with the next fiscal year
36223622 distribution.
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36743674 C. To apply for and receive the funds a vailable through the
36753675 Choose Life Assistance Pro gram, an organization must deliver to the
36763676 Department of Human Services an affi davit signed by a duly appointed
36773677 representative of the organization that states the following:
36783678 1. The organization is a nonprofit organization;
36793679 2. The organization does not dis criminate for any reason,
36803680 including, but not limited to, race, marital status, gender,
36813681 religion, national origin, handicap disability or age;
36823682 3. The organization counsels pregnant women who are committed
36833683 to placing their children for adoption;
36843684 4. The organization is not involved or associated with any
36853685 abortion activities, includin g counseling for or referrals to
36863686 abortion clinics, providing medical abortion -related procedures, or
36873687 pro-abortion advertising;
36883688 5. The organization does not charge women for any services
36893689 received;
36903690 6. The organization understands that sixty percent (60%) o f the
36913691 funds received by an organization can only be used to provide for
36923692 the material needs of pregnant women who are committed to p lacing
36933693 their children for adoption, including c lothing, housing, medical
36943694 care, food, utilities , and transportation. Such fun ds may also be
36953695 expended on infants awaiting placeme nt with adoptive parents. Forty
36963696 percent (40%) of the funds may be used for adop tion, counseling,
36973697
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37483748 training, or advertising, but may not be used for administrative
37493749 expenses, legal expenses , or capital expenditures.;
37503750 7. The organization understands that no funds may be used for
37513751 administrative expenses, legal expenses , or capital expenditures;
37523752 8. The organization understands that an y unused funds at the
37533753 end of the fiscal year that exceed ten percent (10%) of the funds
37543754 received by the organization during the fiscal year must be returned
37553755 to the Choose Life Assistance Program Revolving Fund to be
37563756 aggregated and distributed with the next fiscal year distribution;
37573757 and
37583758 9. The organization understands that each org anization that
37593759 receives such funds must submit to a n annual audit of such funds
37603760 verifying that the funds received were used in the m anner prescribed
37613761 by statute.
37623762 D. Funds may not be distributed to any organization that is
37633763 involved or associated with aborti on activities, including
37643764 counseling for or referral to abortion clinics, providing medical
37653765 abortion–related procedures, or pro -abortion advertising, and fund s
37663766 may not be distribut ed to any organization that charges women for
37673767 services received.
37683768 E. Sixty percent (60%) of the funds received by an organizatio n
37693769 can only be used to provide for the material needs of pregnant women
37703770 who are committed to placing their children for adoption, including
37713771 clothing, housing, medical care, food, utilities , and
37723772
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38233823 transportation. Such funds may also be expended on infants awa iting
38243824 placement with adoptive parents. Forty percent (40%) of the funds
38253825 may be used for adoption, counsel ing, training, or advertising, but
38263826 may not be used for administrative expenses, legal expenses , or
38273827 capital expenditures.
38283828 F. Each organization that re ceives funds must submit to an
38293829 annual audit of such funds verifying that the fund s received were
38303830 used in the manner prescribed i n this section.
38313831 SECTION 17. AMENDATORY 47 O.S. 2011, Section 1135.1, as
38323832 amended by Section 1, Chapter 2 6, O.S.L. 2016 (47 O.S. Supp. 2020,
38333833 Section 1135.1), is amended to read as follow s:
38343834 Section 1135.1. A. The Oklahoma Tax Commiss ion is hereby
38353835 authorized to design and issue appropriate official special li cense
38363836 plates to persons as provided by this section .
38373837 Special license plates shall not be transferred to any other
38383838 person but shall be removed from the vehicl e upon transfer of
38393839 ownership and retained. The special license plate may then be used
38403840 on another vehicle but only after such other vehicle has been
38413841 registered for the current year.
38423842 Except as provided in subsection B of this section , special
38433843 license plates shall be renewed each year by the Tax Commission or a
38443844 motor license agent. The Tax Commission sha ll annually notify by
38453845 mail all persons issued speci al license plates. The notice shall
38463846 contain all necessary information and shall c ontain instructions for
38473847
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38983898 the renewal procedure u pon presentation to a motor license agent or
38993899 the Tax Commission. The licens e plates shall be issued on a
39003900 staggered system. Th e motor license agent fees shall be paid out of
39013901 the Oklahoma Tax Commission Reimbu rsement Fund.
39023902 B. The special license plates pr ovided by this section are as
39033903 follows:
39043904 1. Political Subdivision Plates - such plates shall be designed
39053905 for any vehicle owned b y any political subdivision of this state
39063906 having obtained a proper Oklahoma certif icate of title. Such
39073907 political subdivisions sh all file an annual report with the Tax
39083908 Commission stating the agency where s uch vehicle is located. Such
39093909 license plates shall be permanent in nature and designed in such a
39103910 manner as to remain with the vehicle for the duration of the life
39113911 span of the vehicle or until the title is transferred to an owner
39123912 who is not a political subd ivision.
39133913 The registration fee shall be Eight Dollar s ($8.00) and shall be
39143914 in addition to all other registration fees provided by law, except
39153915 the registration fees levied by Section 1132 of this title;
39163916 2. Tax-Exempt or Nonprofit License Plates - such plates shall
39173917 be designed for:
39183918 a. any motor bus, manufact ured home, or mobile chapel and
39193919 power unit owned and operated by a religious
39203920 corporation or society of thi s state holding a valid
39213921 exemption from taxation issued pursuant to Section
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39733973 501(a) of the Internal R evenue Code, 26 U.S.C.,
39743974 Section 501(a), and listed as an exempt organization
39753975 in Section 501(c)(3) of the Internal Revenue Code, as
39763976 amended, 26 U.S.C., Sectio n 501(c)(3), and that i s
39773977 used by the corporation or society solely for the
39783978 furtherance of its relig ious functions,
39793979 b. any vehicle owned and operated o nly by nonprofit
39803980 organizations devoted exclusively to youth programs
39813981 including, but not limited to, the Gi rl Scouts and Boy
39823982 Scouts of America,
39833983 c. any vehicle, except passenger automobiles, owned or
39843984 operated by nonprofit organizations actually involved
39853985 in programs for the employment of the handicapped
39863986 persons with a disability and used exclusively in the
39873987 transportation of goods or ma terials for such
39883988 organization,
39893989 d. any vehicle owned and operated by a nonpro fit
39903990 organization that provides older persons
39913991 transportation to and from medical, dental and
39923992 religious services and relief from busine ss and social
39933993 isolation,
39943994 e. any vehicle owned and operated by a private nonprofit
39953995 organization that:
39963996
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40474047 (1) warehouses and distributes surplus foods to other
40484048 nonprofit agencies and organizations, and
40494049 (2) holds a valid exemption from taxation issued
40504050 pursuant to Section 501(c) of the Internal
40514051 Revenue Code, as amended, 26 U.S.C., Section
40524052 501(c), and listed as an exempt organization in
40534053 Section 501(c)(3) of the Internal Revenue Code,
40544054 as amended, and
40554055 (3) uses such vehicle exclusively for the
40564056 transportation of such s urplus foods,
40574057 f. any vehicle which:
40584058 (1) is owned and operated by a private, nonprofit
40594059 organization which is exempt from tax ation
40604060 pursuant to the provisions of Section 501(c)( 3)
40614061 of the Internal Revenue Code, 26 U.S.C., Section
40624062 501(c)(3), and which is primar ily funded by a
40634063 fraternal or civic service orga nization with at
40644064 least one hundred local chapters or clubs, and
40654065 (2) is designed and used to provide mobile health
40664066 screening services to the general public at no
40674067 cost to the recipient, and for which no
40684068 reimbursement of any kind is rec eived from any
40694069 health insurance provider, health maintenance
40704070 organization or governmental program, or
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41224122 g. any vehicle owned and operated by the Civil A ir
41234123 Patrol, a congressionally chartered corporation that
41244124 also serves an auxiliary o f the United States Air
41254125 Force and which is exem pt from taxation pursuant to
41264126 the provisions of Section 501(c)(3) of the Inte rnal
41274127 Revenue Code, 26 U.S.C., Section 501(c)(3), an d is
41284128 used exclusively for its corporate missions of
41294129 aerospace education, cadet pro grams and emergency
41304130 services. Such license pla tes shall be permanent in
41314131 nature and designed in such a manner as to remain with
41324132 the vehicle for the duration of the life span of the
41334133 vehicle or until the title to such vehicle is
41344134 transferred to an owner who i s not subject to this
41354135 exemption. Such vehicles shall be exempt from the
41364136 registration fees levied under Section 1132 of thi s
41374137 title, except that an initial registration fee of
41384138 Twenty-five Dollars ($25.00) shall apply to each
41394139 vehicle.
41404140 Any person claiming to be eligible for a tax -exempt or nonprofit
41414141 license plate under the provisions of this paragraph must have the
41424142 name of the tax-exempt or nonprofit organization prominently
41434143 displayed upon the outside of the vehicle, except those vehicles
41444144 registered pursuant t o the provisions of subp aragraph b of this
41454145 paragraph, unless such display is prohibited by federal or state law
41464146
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41974197 or by state agency rules. No vehicle shall be licensed as a t ax-
41984198 exempt or nonprofit vehicle unless the vehicle has affixed on each
41994199 side thereof, in letters not less th an two (2) inches high and two
42004200 (2) inches wide, the name of the tax -exempt or nonprofit
42014201 organization or the insignia or other symbol of such organizat ion
42024202 which shall be of sufficient size, shape and color as to be readily
42034203 legible during daylight hours from a distance of fifty (5 0) feet
42044204 while the vehicle is not in motion.
42054205 Except as provided in subparagra ph g of this paragraph, the
42064206 registration fee shall be Eight Dollars ($8.00) and shall be in
42074207 addition to all other registration fees p rovided by law, except t he
42084208 registration fees le vied by Section 1132 of this title;
42094209 3. Physically Disabled License Plates - such plates shall be
42104210 designed for persons who are eligible for a physically disabled
42114211 placard under the provisions of Section 15 -112 of this title. It
42124212 shall prominently display th e international accessibility symbol,
42134213 which is a stylized human figure in a wheelchair. The Tax
42144214 Commission shall also design p hysically disabled license plates for
42154215 motorcycles owned by persons who are eligibl e for a physically
42164216 disabled placard pursuant to the provisions of Section 15 -112 of
42174217 this title. Upon the death of the phys ically disabled person, the
42184218 disabled license plate shall be returned to the Tax Commission.
42194219 There shall be no fee for such plate in addition to the rate
42204220 provided by the Oklahoma V ehicle License and Registration Act for
42214221
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42724272 the registration of the vehicle. Fo r an additional fee of Ten
42734273 Dollars ($10.00), a pers on eligible for a physically disabled
42744274 license plate shall have the option of purch asing a duplicate
42754275 physically disabled special l icense plate which shall be securely
42764276 attached to the front of the vehicle. The original physically
42774277 disabled special license pl ate shall be securely attached to the
42784278 rear of the vehicle at all times.
42794279 Any person who is eligible for a p hysically disabled lice nse
42804280 plate and whose vehicle has had modifications because of the
42814281 physical disability of the owner or of a family member within the
42824282 second degree of consanguinity of the owner, may register the
42834283 vehicle for a flat fee of Twenty-five Dollars ($25.00). This f ee
42844284 shall be in lieu of all other registration fees provided by the
42854285 Oklahoma Vehicle License and Registration Act;
42864286 4. Indian Tribal License Plates - such plates shall be designed
42874287 for any vehicle of a native Am erican Indian Tribal Ass ociation
42884288 exempted in Sections 201 through 204 of Public Law 97 -473 and used
42894289 by the tribal associati on exclusively for the furtherance of its
42904290 tribal functions.
42914291 The registration fee shall be Eight Dollars ($8.00) and shall be
42924292 in addition to all other registr ation fees provided by law, except
42934293 the registration fees levied by Section 1132 of this title;
42944294 5. Hearing Impaired License Plates - such plates shall be
42954295 designed for persons who are hearing impaired. Such persons may
42964296
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43474347 apply for a hearing-impaired license plate for each vehicle with a
43484348 rated carrying capacity of one (1) ton or less upon the presentment
43494349 of an application on a form furnished by the Tax Com mission and
43504350 certified by a physician holding a valid license to practice
43514351 pursuant to the licensing provisi ons of Title 59 of the Oklahoma
43524352 Statutes, attesting that the person is hearing impaired. The
43534353 license plate shall be designed so that such persons may be readily
43544354 identified as being hearing impaired. There shall be no additional
43554355 fee for the plate, but all other registration fee s provided by the
43564356 Oklahoma Vehicle License and Registration Act shall apply;
43574357 6. Antique or Classic Vehicles License Plates – such plates
43584358 shall be designed and issued for any vehicle twenty -five (25) years
43594359 of age or older, based upon the date of manufactur e thereof and
43604360 which travels on the highways of this state primarily incident al to
43614361 historical or exhibition purposes only.
43624362 The registration fee shall be Eight Dollars ($8.00) and shall be
43634363 in addition to all oth er registration fees pro vided by law, except
43644364 the registration fees levied by Section 1132 of this title. Any
43654365 person registering an antique or classic vehicle may elect to ha ve
43664366 the vehicle registered for a ten -year period. The registration fee
43674367 for the elected ten-year registration shall be Seventy-five Dollars
43684368 ($75.00). The motor license agent registering the antique or
43694369 classic vehicle for a ten -year period shall receive one hundred
43704370 percent (100%) of the fees the motor license agent would have
43714371
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44224422 otherwise received pursuant to subs ection A of Section 114 1.1 of
44234423 this title if the antique or classic vehicle had been registered on
44244424 an annual basis; and
44254425 7. Honorary Consul License Pla tes – such plates shall be
44264426 designed to include the words “Honorary Consul” and issued to
44274427 persons who are honorary consuls authori zed by the United States to
44284428 perform consular duties. Persons applying for s uch license plates
44294429 must show proof of standing as a n honorary consul. The fee for such
44304430 plate shall be Eight Dollars ($8.00) and shal l be in addition to all
44314431 other registration fees required by the Oklahoma Vehicle License and
44324432 Registration Act. The owner o f the vehicle that possesses such
44334433 license plates shall return the special license plates to the
44344434 Oklahoma Tax Commission if the owner disposes of the vehicle during
44354435 the registration year or ceases to be authorized to perform consular
44364436 duties.
44374437 C. Special license plates provided by this section shall be
44384438 designed in such a manner as to identify the use or ownership of the
44394439 vehicle. Use of any vehicle possessing a special license plate
44404440 provided by this section for any purpose not specified herein shall
44414441 be grounds for revocation of the special license plate and
44424442 registration certificate.
44434443 D. The fees provided by this section shall be deposited in the
44444444 Oklahoma Tax Commission Reimbursement Fu nd.
44454445
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44964496 SECTION 18. AMENDATORY 57 O.S. 2011, Section 54 9.1, as
44974497 last amended by Section 2, Chapter 197, O.S .L. 2018 (57 O.S. Supp.
44984498 2020, Section 549.1), is amended to read as follows:
44994499 Section 549.1. A. The Department of Corrections is authorized
45004500 to purchase in the manner prescribed by law, facilities, equipme nt,
45014501 raw materials and supplies, and to engage the s upervisory personnel
45024502 necessary to establish and maintain for this state at the pena l
45034503 institutions, now or hereafter under the cont rol of the State Board
45044504 of Corrections, industries and agricultural programs for the
45054505 utilization of services of prisoners in th e manufacture, production,
45064506 processing or assembly of the articles or products as ma y be needed
45074507 for the construction, operation, ma intenance or use of any office,
45084508 department, institution or agency supported in whole or in part by
45094509 this state and the politica l subdivisions thereof. Upon the request
45104510 of the Oklahoma Historical Society or the Oklahoma Tourism and
45114511 Recreation Department, th e Department of Corrections shall provide
45124512 labor for and shall produce or ma nufacture articles, products or
45134513 materials needed for the repair, construction and maintenance of
45144514 historical sites and state parks incl uding, but not limited to, the
45154515 production of materials and products needed for the reconstruction
45164516 of historic forts in the state.
45174517 B. All articles and services provided by t he Department of
45184518 Corrections in the state correctional institutions, and not requir ed
45194519 for use therein, sha ll be purchased as requi red by all offices,
45204520
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45714571 departments, institutions, agencies, counties, schools, colleges,
45724572 universities, or political subdivisions or any agency thereof of
45734573 this state which are supported in whole or in part by this state, if
45744574 such article or service is the lowes t and best bid, and no such
45754575 article or product may be purchased by any such office, department,
45764576 institution, agency, county, s chool, college, university , or
45774577 political subdivisions or agency thereof from any ot her source
45784578 unless excepted from the provisions as hereinafter provided.
45794579 Purchases made by the above -described state agenc ies may be made by
45804580 submitting the proper requisitio n through the Office of Management
45814581 and Enterprise Services or by direct order to th e prison industries
45824582 program of the Department o f Corrections.
45834583 C. If a requisition is received by the Office of Management and
45844584 Enterprise Services or a direct order is recei ved by the Prison
45854585 Industries Program of the Department of Corrections from a state
45864586 agency for any product or service provided by t he Department of
45874587 Corrections and such product or service is also available from a
45884588 severely handicapped disabled person or a qualified nonprofit agency
45894589 for the severely handicapped disabled as provided in Secti on 3001 et
45904590 seq. of Title 74 of the Oklahoma Sta tutes at a comparable price,
45914591 then the product or service shall be purchased from such severely
45924592 handicapped disabled person or qualified nonprofit agency for the
45934593 severely handicapped disabled. If the product or service is not
45944594 available within the time peri od required by the purchasing state
45954595
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46464646 agency, then such product or service sh all be purchased from the
46474647 Department of Corrections under the provisions of this section.
46484648 D. All offices, departments, institutions, agencies, counties,
46494649 cities, districts or politi cal subdivisions, schools, colleges , or
46504650 universities, or any agency thereof , or any agencies of the state,
46514651 which are supported in whole or in part by this state, may purchase
46524652 the goods or services manufactured , produced, processed o r assembled
46534653 by the prison industries of the Department of Corrections through
46544654 their properly author ized purchasing authority, or they may place a
46554655 direct order without competitive bid, with the prison industries of
46564656 the Department of Corrections.
46574657 E. Not-for-profit corporations or charitable agencies chartered
46584658 in Oklahoma or other states may purchase such goods and services.
46594659 Units of the federal governme nt and units of government in other
46604660 states may also purchase such goods and service s. All entities
46614661 which contract with the state, its political units, its agencies,
46624662 its public institutions, not -for-profit corporations or charitable
46634663 agencies chartered in O klahoma may purchase goods or services from
46644664 the Department of Corrections which are used in the performanc e of
46654665 such contracts. Any church located in the State of Oklahoma may
46664666 also purchase goods and servi ces manufactured, produced, processed
46674667 or assembled by the prison industries of the Department of
46684668 Corrections. Any community action ag ency or council of gove rnments
46694669 within this state may purchase housing components produced by the
46704670
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47214721 prison industries of the Department of Corrections. Nothing shall
47224722 prohibit the Department from bidding on portions of a state contract
47234723 which are subcontracted by the primary contrac tor.
47244724 F. Others are prohibited from purchasing such goods and
47254725 services, with the exception that all surplus agricultural products
47264726 may be sold on the o pen market or bartered and exchanged for other
47274727 food, feed or seed products of compa rable value. The Depar tment of
47284728 Corrections shall keep complete and accurate records of any such
47294729 barters or exchanges in s uch form and manner as the Office of
47304730 Management and Enterprise Services may prescribe. A copy of such
47314731 records shall be filed with the Office of Management a nd Enterprise
47324732 Services no later than March 1 of each year for all barters or
47334733 exchanges occurring in the previous calendar year. When
47344734 practicable, the Department of Corrections may accept and process
47354735 agricultural products from the pu blic and may export the resulting
47364736 products to foreign markets.
47374737 G. Products manufactured, produced, processed or assembled by
47384738 the Department of Corrections shall be of style s, patterns, designs
47394739 and quantities specified by the Department of Corrections exce pt
47404740 where the same have been or may be specified by the Office of
47414741 Management and Enterprise Services. Products shall be pr ovided at a
47424742 fair market price for comparable qualit y.
47434743 H. State agencies shall make maximum utilization of such
47444744 products and no simila r products shall be pur chased by state
47454745
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47964796 agencies from any other source than the Department of Corrections
47974797 except as provided in subsection C of this section, unless the
47984798 Department of Corrections certifies to the State Purchasing Director
47994799 that it is not able to provide products, a nd no claim therefor sha ll
48004800 be paid without such certification.
48014801 I. Exceptions from the mandatory pr ovisions hereof may be made
48024802 in any case where, in t he opinion of the Office of Management and
48034803 Enterprise Services, the article or prod uct does not meet the
48044804 reasonable requirements o f or for such offices, departments,
48054805 institutions or agencies, or in any cas e where the requisitions made
48064806 cannot be reasonably complied with. No such offices, departments,
48074807 institutions or agencies, shall be al lowed to evade the inte nt and
48084808 meaning of this section by slight variations from standards adopted
48094809 by the Office of Managem ent and Enterprise Services, when the
48104810 articles, services or products produced, manufactured, processed or
48114811 assembled by the Department of Corrections, in acco rdance with
48124812 established standards, are reasonably adapted to the actual needs of
48134813 such offices, departments, institutions or agencies.
48144814 J. In the event of disagreement between the Department of
48154815 Corrections and the State Purchasing Dir ector on fairness of pr ice,
48164816 ability to comply to specifications, reasonableness of
48174817 specifications and timeliness of delive ry of products the matter
48184818 will be resolved by the P urchasing Director of the Office of
48194819 Management and Enterprise Services.
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48714871 K. The Office of Management and E nterprise Services shall
48724872 cooperate with the Department of Corrections in seeking to promote
48734873 for use in state agencies and by all other eligible custom ers, the
48744874 products manufactured and services provided by the prison
48754875 industries.
48764876 L. The Department of Corre ctions shall prepare cat alogs
48774877 containing the description of all goods and services provided, with
48784878 the pricing of each item. Copies of such catalog sh all be sent by
48794879 the Department of Corrections to all offices, departments,
48804880 institutions and agencies of thi s state, and shall be av ailable for
48814881 distribution to all other eligible customers. In lieu of prepa ring
48824882 and distributing catalogs, the Department of C orrections may
48834883 maintain a website that contains a description of all goods and
48844884 services provided, with the pricing of each item.
48854885 M. The Department of Corrections may keep confidential:
48864886 1. Business plans, feasibility studies, financing proposals,
48874887 marketing plans, financial statements or trade secrets submitted by
48884888 a person or entity seek ing a corrections indus tries partnership with
48894889 the Department of Corrections;
48904890 2. Proprietary information of the business s ubmitted to the
48914891 Department for the purposes of a co rrections industries partnership,
48924892 and related confidentiality agreements detailing the information or
48934893 records designated as confid ential; and
48944894
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49454945 3. The Department of Corrections may not keep confidential
49464946 information when and to the extent that the person or entity
49474947 submitting the information consents to disclosure.
49484948 SECTION 19. AMENDATORY 59 O.S. 2011, Section 32 8.3, as
49494949 last amended by Section 1, Chapter 397, O.S.L. 2019 (59 O.S. Supp.
49504950 2020, Section 328.3), is amended to read as follows :
49514951 Section 328.3. As used in the State Dental Act, the following
49524952 words, phrases, or terms, unless the cont ext otherwise indicates,
49534953 shall have the following meanings:
49544954 1. “Accredited dental college ” means an institution whose
49554955 dental educational program is a ccredited by the Commission on Dental
49564956 Accreditation of the American Dental Associati on;
49574957 2. “Accredited dental hygiene program ” means a dental hygiene
49584958 educational program which is accredited by the Commiss ion on Dental
49594959 Accreditation of the American Dental Association;
49604960 3. “Accredited dental assisting program ” means a dental
49614961 assisting program which is accredite d by the Commission on De ntal
49624962 Accreditation of the American Dental Association;
49634963 4. “Board” means the Board of Dentistry;
49644964 5. “Certified dental assist ant” means a dental assistant who
49654965 has earned and maintains current certified dental assistant
49664966 certification from the Dental Assisti ng National Board (DANB);
49674967 6. “Coronal polishing” means a procedure limite d to the removal
49684968 of plaque and stain from exposed t ooth surfaces, utilizing a slow
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50205020 speed hand piece with a prophy/polishing cup or brus h and polishing
50215021 agent and is not prophylaxis. To be considered prophylaxis,
50225022 examination for calculus and scaling must be done by a hygienist or
50235023 dentist;
50245024 7. “Deep sedation” means a drug-induced depression of
50255025 consciousness during which patients cannot be e asily aroused but
50265026 respond purposefully followin g repeated or painful stimulation. The
50275027 ability to independently maintain ventilator function may be
50285028 impaired. Patients may require assistance in maintaining a patent
50295029 airway, and spontaneous ventilation may b e inadequate.
50305030 Cardiovascular function is usual ly maintained;
50315031 8. “Dentistry” means the practice of dentistry in all of i ts
50325032 branches;
50335033 9. “Dentist” means a graduate of an a ccredited dental college
50345034 who has been issued a license by the Board to practice dent istry as
50355035 defined in Section 328.19 of this titl e;
50365036 10. “Dental ambulatory surgical center (DASC) ” means a facility
50375037 that operates exclusively for the purpose of furnishing o utpatient
50385038 surgical services to patients. A DASC shall have the same
50395039 privileges and requirements as a dent al office and additionall y must
50405040 be an accredited facility by the appropriate entity;
50415041 11. “Dental office” means an establishment owned and operated
50425042 by a dentist for the practice of dentistry, which may be composed of
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50945094 reception rooms, business offices, priv ate offices, laboratories ,
50955095 and dental operating rooms where dental operations are performed;
50965096 12. “Dental hygienist” means an individual who has fulfi lled
50975097 the educational requirements and is a graduate of an accredited
50985098 dental hygiene program and who has pa ssed an examination and h as
50995099 been issued a license by the Board and who is authorized to practice
51005100 dental hygiene as hereinafter defined;
51015101 13. “Dental assistant or oral maxillofacial surgery assistant ”
51025102 means an individual working for a dentist, under the den tist’s
51035103 direct supervision or direct visual supervision, and performing
51045104 duties in the dental office or a treatment facility, including the
51055105 limited treatment of patients in accordance with the provisions of
51065106 the State Dental Act. A dent al assistant or oral m axillofacial
51075107 surgery assistant may assist a dentist with the patient; provided,
51085108 this shall be done only under the direct supervision or direct
51095109 visual supervision and control of the dentist and only in accordance
51105110 with the educational r equirements and rules promulgated by the
51115111 Board;
51125112 14. “Dental laboratory” means a location, whether in a dental
51135113 office or not, where a dentist or a dental laboratory technic ian
51145114 performs dental laboratory technology;
51155115 15. “Dental laboratory technician ” means an individual whose
51165116 name is duly filed in the official records of the Board, which
51175117 authorizes the technician, upon the l aboratory prescription of a
51185118
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51695169 dentist, to perform den tal laboratory technology, which services
51705170 must be rendered only to the prescribing d entist and not to the
51715171 public;
51725172 16. “Dental laboratory technology” means using materials and
51735173 mechanical devices for the co nstruction, reproduction or repair of
51745174 dental restorations, appliances or other devices to be worn in a
51755175 human mouth;
51765176 17. “Dental specialty” means a specialized practice of a branch
51775177 of dentistry, recognized by the Board, where the dental college and
51785178 specialty program are accredited by the Commission on Dent al
51795179 Accreditation (CODA), or a dental specialty recognized by the Board,
51805180 requiring a minimum number of hour s of approved education a nd
51815181 training and/or recognition by a nationally recognized association
51825182 or accreditation board;
51835183 18. “Direct supervision” means the supervisory dentist is in
51845184 the dental office or treatment facility and, during t he appointment,
51855185 personally examines the patient , diagnoses any conditions to be
51865186 treated, and authorizes the procedures to be performed by a dental
51875187 hygienist, dental assista nt, or oral maxillofacial surgery
51885188 assistant. The supervising dentist is continuousl y on-site and
51895189 physically present in the dental office or treatment facility while
51905190 the procedures are being performed and, before dismissal of the
51915191 patient, evaluates the res ults of the dental treatment;
51925192
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52435243 19. “Direct visual supervision ” means the supervisory dentist
52445244 has direct ongoing visual oversight wh ich shall be maintained at all
52455245 times during any procedure authorized to be performed by a dental
52465246 assistant or an oral maxillo facial surgery assistant;
52475247 20. “Fellowship” means a program designed for post -residency
52485248 graduates to gain knowledge and experience in a specialized field;
52495249 21. “General anesthesia” means a drug-induced loss of
52505250 consciousness during which patients are not ar ousable, even by
52515251 painful stimulation. The ability to independently maintain
52525252 ventilator function is often impaired. Patients often require
52535253 assistance in maintaining a patent airway, and positive pressure
52545254 ventilation may be required because of depressed sp ontaneous
52555255 ventilation or drug-induced depression of neuromuscular function.
52565256 Cardiovascular function may b e impaired;
52575257 22. “General supervision” means the supervisory dentist has
52585258 diagnosed any conditions t o be treated within the past thirteen (13)
52595259 months, has personally authorized the procedures to be performed by
52605260 a dental hygienist, and will evaluate the resu lts of the dental
52615261 treatment within a reasonable time as determined by the nature of
52625262 the procedures performed, the needs of the patient , and the
52635263 professional judgment of the supervisory dentist. General
52645264 supervision may only be used to supervise a hygienist and may not be
52655265 used to supervise an oral maxillofacial surgery assistant or dental
52665266 assistant;
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53185318 23. “Indirect supervision ” means the supervisory denti st is in
53195319 the dental office or treatment facility and has personally diagnosed
53205320 any conditions to be treated , authorizes the procedur es to be
53215321 performed by a dental hygienist, remains in the dental office or
53225322 treatment facility while the procedures are being p erformed, and
53235323 will evaluate the results of the dental treatment within a
53245324 reasonable time as determined by the nature of the procedu res
53255325 performed, the needs of the patient , and the professional judgment
53265326 of the supervisory dentist. Indirect supervision may not be used
53275327 for an oral maxillofacial surgery assistant or a dental assistant;
53285328 24. “Investigations” means an investigation proceed ing,
53295329 authorized under Sections 328.15A and 328.43a of this title, to
53305330 investigate alleged violations of the State Dental Act o r the rules
53315331 of the Board;
53325332 25. “Laboratory prescription ” means a written description ,
53335333 dated and signed by a dentist, of dental labo ratory technology to be
53345334 performed by a dental laboratory technician;
53355335 26. “Minimal sedation” means a minimally depressed leve l of
53365336 consciousness, produced by a pharmacological method, that retains
53375337 the patient’s ability to independen tly and continuously main tain an
53385338 airway and respond normally to tactile stimulation and verbal
53395339 command. Although cognitive function and coordination may be
53405340 modestly impaired, ventilator and cardiovascular functions are
53415341 unaffected;
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53935393 27. “Mobile dental anesthesia provider” means a licensed and
53945394 anesthesia-permitted dentist, physician or certified register ed
53955395 nurse anesthetist (CRNA) that has a mobile denta l unit and provides
53965396 anesthesia in dental offices and facilities in the state;
53975397 28. “Mobile dental clinic” means a permitted motor v ehicle or
53985398 trailer utilized as a dental clinic, and/or that contains dental
53995399 equipment and is used to provide dental services t o patients on-site
54005400 and shall not include a mobile dental anesthesia provider. A mob ile
54015401 dental clinic shall also mean and include a volunteer mobile dental
54025402 facility that is directly affiliated with a churc h or religious
54035403 organization as defined by Section 5 01(c)(3) or 501(d) of the United
54045404 States Internal Revenue Code, the church or religio us organization
54055405 with which it is affiliated is clearly indicated on the exterior of
54065406 the mobile dental facility, and such facility does not receive any
54075407 form of payment eithe r directly or indirectly for work provided to
54085408 patients other than donations through the affiliated church or
54095409 religious organization ; provided, that the volunteer mobile dental
54105410 facility shall be exempt from any registration fee required under
54115411 the State Dental Act;
54125412 29. “Moderate sedation” means a drug-induced depression of
54135413 consciousness during which patients re spond purposefully to ver bal
54145414 commands, either alone or accompanied by light tactile stimulation.
54155415 No interventions are required to maintain a patent a irway, and
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54675467 spontaneous ventilation is adequate. Cardiovascular function is
54685468 usually maintained;
54695469 30. “Prophylaxis” means the removal of any and all calcareous
54705470 deposits, stains, accretions or concretions fr om the supragingival
54715471 and subgingival surfaces of hu man teeth, utilizing instrumentation
54725472 by scaler or periodontal curette on the crown a nd root surfaces of
54735473 human teeth including rotar y or power-driven instruments. This
54745474 procedure may only be performed by a dentist or dental hygienist;
54755475 31. “Patient” or “patient of record” means an individual who
54765476 has given a medical history and has been exa mined and accepted by a
54775477 dentist for dental care ;
54785478 32. “Residencies” are programs designed for advanced clinical
54795479 and didactic training in general dentistry or other specialt ies or
54805480 other specialists at the post -doctoral level recognized by the
54815481 Commission on Dental Accreditation ( CODA) or the Board;
54825482 33. “Supervision” means direct supervision, direct visual
54835483 supervision, indirec t supervision or general supervision; and
54845484 34. “Treatment facility” means:
54855485 a. a federal, tribal, state or local public health
54865486 facility,
54875487 b. a federal qualified health care facility (F QHC),
54885488 c. a private health facility,
54895489
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55405540 d. a group home or residential care fa cility serving the
55415541 elderly, handicapped persons with a disability or
55425542 juveniles,
55435543 e. a hospital or dental ambulatory surgery center (DASC ),
55445544 f. a nursing home,
55455545 g. a penal institution op erated by or under contract with
55465546 the federal or state government,
55475547 h. a public or private school,
55485548 i. a patient of record’s private residence,
55495549 j. a mobile dental clinic,
55505550 k. a dental college, dental program, dent al hygiene
55515551 program or dental assisting program accredited by the
55525552 Commission on Dental Accreditation, or
55535553 l. such other places as are authorized by the Board.
55545554 SECTION 20. AMENDATORY 59 O.S. 2011, Section 888.3, as
55555555 amended by Section 1, Chapter 383, O.S.L. 2019 (59 O.S. Supp. 2020 ,
55565556 Section 888.3), is amended to read as follows:
55575557 Section 888.3. As used in the Occupational Therapy Practice
55585558 Act:
55595559 1. “Occupational therapy” is a health profession for which
55605560 practitioners provide assessment, t reatment, and consultation
55615561 through the use of p urposeful activity with individuals who are
55625562 limited by or at risk of phys ical illness or injury, psycho -social
55635563 dysfunction, developmental or learning disabilities, poverty and
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56155615 cultural differences or the aging process, in order to maximize
56165616 independence, prevent disability, and maintain health. Specific
56175617 occupational therapy ser vices include but are not limited to the use
56185618 of media and methods such as instruction in daily living skills and
56195619 cognitive retraining, f acilitating self-maintenance, work and
56205620 leisure skills, using standardized or adapted techniques, designing,
56215621 fabricating, and applying selected orthotic equipment or select ive
56225622 adaptive equipment with instructions, using therapeutically applied
56235623 creative activities, exercise, and other media to enhance an d
56245624 restore functional performance, to administer and interpret tests
56255625 which may include sensorimotor evaluation, psycho -social
56265626 assessments, standardized or nonstandardized tests, to improve
56275627 developmental skills, perceptual and motor skills, and sensory
56285628 integrative function, and to adapt the environment for the
56295629 handicapped persons with a disability. These services are provided
56305630 individually, in groups, via telehealth or through social systems;
56315631 2. “Occupational therapist” means a person licensed to practice
56325632 occupational therapy pursuant to the provisions of the Occupational
56335633 Therapy Practice Act;
56345634 3. “Occupational therapy assistant ” means a person licensed to
56355635 provide occupational therapy treatment under the general supervision
56365636 of a licensed occupational therapis t;
56375637 4. “Occupational therapy aide ” means a person who assists in
56385638 the practice of occupational therapy and whose activities r equire an
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56905690 understanding of occupational therapy, but do not require the
56915691 technical or professional training of an occupational therap ist or
56925692 occupational therapy assistant;
56935693 5. “Board” means the State Board of Medical Licensure and
56945694 Supervision;
56955695 6. “Person” means any individual, partnership, unincorporated
56965696 organization, or corporate body, ex cept only an individu al may be
56975697 licensed pursuant to the provisions of the Occupational Therapy
56985698 Practice Act;
56995699 7. “Committee” means the Oklahoma Occupational Therapy Adviso ry
57005700 Committee;
57015701 8. “Telehealth” means the use of electronic information and
57025702 telecommunications technologies to support and promote ac cess to
57035703 clinical health care, patient and professional health -related
57045704 education, public health and health administration; an d
57055705 9. “Telerehabilitation” or “teletherapy” means the delivery of
57065706 rehabilitation and habilitation services via information and
57075707 communication technologies (ICT), also commonly referred to as
57085708 “telehealth” technologies.
57095709 SECTION 21. AMENDATORY 61 O.S. 2011, Section 11, as
57105710 amended by Section 303, Chapter 304, O.S.L. 201 2 (61 O.S. Supp.
57115711 2020, Section 11), is amended to read as follows:
57125712 Section 11. A. Unless otherwise provided for by law , all plans
57135713 and specifications for the erection of public buildings by this
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57655765 state, or any agency or political subdivision thereof, or fo r any
57665766 building erected through the use of publi c funds shall provide
57675767 facilities for the handicapped disabled. Such facilities shall
57685768 conform with the codes and standards a dopted by the State Fire
57695769 Marshal and amended by the Division ’s promulgated rules. El evators
57705770 shall be constructed and installed in said the public buildings to
57715771 the extent deemed feasible and financially re asonable by the
57725772 contracting authority of the state or such political subdivision.
57735773 Said The codes and standards shall be on file in the Construction
57745774 and Properties Division of the Office of M anagement and Enterprise
57755775 Services.
57765776 B. After May 24, 1973, any bu ilding or facility which would
57775777 have been subject to the provisions of this section but for the fact
57785778 that it was constructed prior to May 24, 1973, shall be subject to
57795779 the requirements of this section if additions are made to such
57805780 building or facility in an y twelve-month period which increase the
57815781 total floor area of such building or facility by twenty -five percent
57825782 (25%) or more or if altera tions or structural repairs are made to
57835783 such building or facility in any twelve -month period which affect
57845784 twenty-five percent (25%) or more of the total floor area of such
57855785 building or facility.
57865786 SECTION 22. AMENDATORY 62 O.S. 2011, Section 34.29, as
57875787 amended by Section 19, Chapter 358, O .S.L. 2013 (62 O.S. Supp. 2020,
57885788 Section 34.29), is amended to rea d as follows:
57895789
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58405840 Section 34.29. As used in Sections 3 4.28 through 34.30 of this
58415841 title:
58425842 1. “Accessibility” means compliance with nationally accepted
58435843 accessibility and usability standards, such a s those established in
58445844 Section 508 of the Workforce Investment A ct of 1998;
58455845 2. “Individual with disabilities ” means any individual who is
58465846 considered to have a disability or handicap for the purposes of any
58475847 federal or Oklahoma law;
58485848 3. “Information technology” means any electronic information
58495849 equipment or interconnecte d system that is used in the acquisition,
58505850 storage, manipulation, management, movement, control, display,
58515851 switching, interchange, transmis sion, or reception of data or
58525852 information, including au dio, graphic, and text;
58535853 4. “State agency” means any office, off icer, bureau, board,
58545854 counsel, court, commission, in stitution, unit, division, body or
58555855 house of the executive or judicial branches of the state government,
58565856 whether elected or appointed, excludi ng political subdivisions of
58575857 the state. State agency shall incl ude the Oklahoma State Regents
58585858 for Higher Education , the institutions, centers , or other
58595859 constituent agencies of The Oklahoma State Syste m of Higher
58605860 Education, the State Board of Career and Te chnology Education and
58615861 Technology Center school districts; and
58625862
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59135913 5. “Undue burden” means significant difficulty or e xpense,
59145914 including, but not limited to, difficulty or expense associated with
59155915 technical feasibility.
59165916 SECTION 23. AMENDATORY 63 O.S. 2011, Section 1 -741.12,
59175917 is amended to read as fol lows:
59185918 Section 1-741.12. A. It is the intent of th e Legislature that
59195919 the birth of a child does not constitute a legally recognizable
59205920 injury and that it is contrary to public policy to award da mages
59215921 because of the birth of a child or for the rearing of tha t child.
59225922 B. For the purposes of this section:
59235923 1. “Abortion” means the term as is defined in Section 1 -730 of
59245924 Title 63 of the Oklahoma St atutes this title;
59255925 2. “Wrongful life action ” means a cause of action that is
59265926 brought by or on behalf of a child, whic h seeks economic or
59275927 noneconomic damages for the chi ld because of a condition of the
59285928 child that existed at the time of the child ’s birth, and which is
59295929 based on a claim that a person ’s act or omission contributed to the
59305930 mother’s not having obtained an aborti on; and
59315931 3. “Wrongful birth action ” means a cause of action that is
59325932 brought by a parent or other person who is legally required to
59335933 provide for the support of a child, which seeks economic or
59345934 noneconomic damages because of a condition of the child that exis ted
59355935 at the time of the child ’s birth, and which is based on a claim that
59365936
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59875987 a person’s act or omission contributed to the mother ’s not having
59885988 obtained an abortion.
59895989 C. In a wrongful life action or a wrongful birth action, no
59905990 damages may be recovered for any c ondition that existed at the time
59915991 of a child’s birth if the claim is that the defendant ’s act or
59925992 omission contributed to the mother ’s not having obtained an
59935993 abortion.
59945994 D. This section shall not preclude causes of action based on
59955995 claims that, but for a wron gful act or omission, maternal death or
59965996 injury would not have occurred, or handicap, disease, or disability
59975997 of an individual prior to birt h would have been prevented, cured, or
59985998 ameliorated in a manner that preserved the health and life of the
59995999 affected individual.
60006000 SECTION 24. AMENDATORY 68 O.S. 2011, Section 2358, as
60016001 last amended by Section 5, Chapter 201, O.S.L. 2019 (68 O.S. Supp.
60026002 2020, Section 2358), is amended to read as follows:
60036003 Section 2358. For all tax years beginning after D ecember 31,
60046004 1981, taxable income and adjusted gross income shall be adjusted to
60056005 arrive at Oklahoma taxable income and Oklahoma adjusted gr oss income
60066006 as required by this section.
60076007 A. The taxable income of any taxpayer shall be adjusted to
60086008 arrive at Oklahoma taxable income for corporations and Oklahoma
60096009 adjusted gross income for individuals, as follows:
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60616061 1. There shall be added interest income on obligations of any
60626062 state or political subdivision th ereto which is not otherwise
60636063 exempted pursuant to other laws of this state, to the extent that
60646064 such interest is not included in taxable income and adjusted gross
60656065 income.
60666066 2. There shall be deducted amo unts included in such income that
60676067 the state is prohibit ed from taxing because of the provisions of the
60686068 Federal Constitution, the State Constitution, federal laws or laws
60696069 of Oklahoma.
60706070 3. The amount of any federal net operating loss deduction shall
60716071 be adjusted as follows:
60726072 a. For carryovers and carrybacks to tax able years
60736073 beginning before January 1, 1981, the amount of any
60746074 net operating loss deduction allowed to a taxpayer for
60756075 federal income tax purposes shall be reduced to an
60766076 amount which is the same portion thereof as the loss
60776077 from sources within this state, as determined pursuant
60786078 to this section and Section 2362 of this t itle, for
60796079 the taxable year in which such loss is su stained is of
60806080 the total loss for such year;
60816081 b. For carryovers and carrybacks to taxable years
60826082 beginning after December 31, 1980, the amount of any
60836083 net operating loss deduction allowed for the taxable
60846084 year shall be an amount equal to the aggregate of the
60856085
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61366136 Oklahoma net operating loss carryovers and carrybacks
61376137 to such year. Oklahoma net operati ng losses shall be
61386138 separately determined by reference t o Section 172 of
61396139 the Internal Revenue Code, 26 U.S.C., Section 172, as
61406140 modified by the Oklahoma Income Tax Act, Se ction 2351
61416141 et seq. of this title, and shall be allowed without
61426142 regard to the existence of a federal net operating
61436143 loss. For tax years beginni ng after December 31,
61446144 2000, and ending before January 1, 2008, the years to
61456145 which such losses may be carried shall be determined
61466146 solely by reference to Section 172 of the Internal
61476147 Revenue Code, 26 U.S. C., Section 172, with the
61486148 exception that the terms “net operating loss” and
61496149 “taxable income” shall be replaced with “Oklahoma net
61506150 operating loss” and “Oklahoma taxable income”. For
61516151 tax years beginning after December 31, 2007, and
61526152 ending before January 1, 2009, years to which such
61536153 losses may be carried back sh all be limited to two (2)
61546154 years. For tax years beginning after December 31,
61556155 2008, the years to which such losses may be carried
61566156 back shall be determined solely by reference to
61576157 Section 172 of the Inter nal Revenue Code, 26 U.S.C.,
61586158 Section 172, with the exce ption that the terms “net
61596159 operating loss” and “taxable income” shall be replaced
61606160
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62116211 with “Oklahoma net operating loss ” and “Oklahoma
62126212 taxable income”.
62136213 4. Items of the following nature shall be allocated a s
62146214 indicated. Allowable deductions attributable to item s separately
62156215 allocable in subparagraphs a, b and c of this para graph, whether or
62166216 not such items of income were act ually received, shall be allocated
62176217 on the same basis as those items:
62186218 a. Income from real and tangible personal property, such
62196219 as rents, oil and mining production or royalties, and
62206220 gains or losses from sale s of such property, shall be
62216221 allocated in accordanc e with the situs of such
62226222 property;
62236223 b. Income from intangible personal property, such as
62246224 interest, dividends, patent or copyright royalties,
62256225 and gains or losses from sales of such property, shall
62266226 be allocated in accordance with the domiciliary situs
62276227 of the taxpayer, except that:
62286228 (1) where such property has acquired a nonunitary
62296229 business or commercial situs apart from the
62306230 domicile of the taxpayer such income shall be
62316231 allocated in accordance with such business or
62326232 commercial situs; interest income from
62336233 investments held to generate working capital for
62346234 a unitary business enterprise shall be include d
62356235
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62866286 in apportionable income; a resident trust or
62876287 resident estate shall be treated as having a
62886288 separate commercial or bus iness situs insofar as
62896289 undistributed income is conc erned, but shall not
62906290 be treated as having a separate commercial or
62916291 business situs insof ar as distributed income is
62926292 concerned,
62936293 (2) for taxable years beginning after December 31,
62946294 2003, capital or ordinary ga ins or losses from
62956295 the sale of an ownership interes t in a publicly
62966296 traded partnership, as defined by Section 7704(b)
62976297 of the Internal Reven ue Code, shall be allocated
62986298 to this state in the ratio of the original cost
62996299 of such partnership’s tangible property in this
63006300 state to the original cost of such partnershi p’s
63016301 tangible property everywhere, as determined at
63026302 the time of the sale; if more than f ifty percent
63036303 (50%) of the value of the partnership ’s assets
63046304 consists of intangible assets, capital or
63056305 ordinary gains or losses from the sale of an
63066306 ownership interest in the partnership shall be
63076307 allocated to this state in accordance with the
63086308 sales factor of the partnership for its first
63096309 full tax period immediat ely preceding its tax
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63616361 period during which the ownership interes t in the
63626362 partnership was sold; the provisions of th is
63636363 division shall only apply if the capital or
63646364 ordinary gains or losses from the sale o f an
63656365 ownership interest in a partnership do not
63666366 constitute qualifying gain receiving capital
63676367 treatment as defined in s ubparagraph a of
63686368 paragraph 2 of subsection F of thi s section,
63696369 (3) income from such property which is required to be
63706370 allocated pursuant to the provisions of paragraph
63716371 5 of this subsection shall be allocated as herein
63726372 provided;
63736373 c. Net income or loss from a b usiness activity which is
63746374 not a part of business ca rried on within or without
63756375 the state of a unitary character shall be separately
63766376 allocated to the state in which such activity is
63776377 conducted;
63786378 d. In the case of a manufacturing or processing
63796379 enterprise the business of which in Oklahoma consists
63806380 solely of marketing its products by:
63816381 (1) sales having a situs without this state, shipped
63826382 directly to a point from without the state to a
63836383 purchaser within the state, commonly known as
63846384 interstate sales,
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64366436 (2) sales of the product stored in public warehouses
64376437 within the state pursuant to “in transit”
64386438 tariffs, as prescribed and allowed by the
64396439 Interstate Commerce Commission, to a purchaser
64406440 within the state,
64416441 (3) sales of the product stored in public warehouses
64426442 within the state where the shipment to such
64436443 warehouses is not covered by “in transit”
64446444 tariffs, as prescribed and allowed by the
64456445 Interstate Commerce Commissi on, to a purchaser
64466446 within or without the state,
64476447 the Oklahoma net income shall, at the option of the
64486448 taxpayer, be that portion of the total net income of
64496449 the taxpayer for federal income tax purposes derived
64506450 from the manufacture and/or processing and sales
64516451 everywhere as determined by the ratio of the sales
64526452 defined in this section made to the purchaser within
64536453 the state to the total sales everywhere. The term
64546454 “public warehouse” as used in this subparagraph means
64556455 a licensed public warehouse, the principal busin ess of
64566456 which is warehousing merchandise for the public;
64576457 e. In the case of insurance companies, Oklahoma taxable
64586458 income shall be taxable income of the taxpayer for
64596459 federal tax purposes, as adjusted for the adjustments
64606460
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65116511 provided pursuant to the provisions of paragraphs 1
65126512 and 2 of this subsection, apportioned as f ollows:
65136513 (1) except as otherwise provided by division (2) of
65146514 this subparagraph, taxable income of an insurance
65156515 company for a taxable year shall be apportioned
65166516 to this state by multiplying such income by a
65176517 fraction, the numerator of which is the direct
65186518 premiums written for insurance on property or
65196519 risks in this state, a nd the denominator of which
65206520 is the direct premiums written for insurance on
65216521 property or risks everywhere. For purposes of
65226522 this subsection, the term “direct premiums
65236523 written” means the total amount of direct
65246524 premiums written, assessments and annuity
65256525 considerations as reported for the taxable year
65266526 on the annual statement filed by the company with
65276527 the Insurance Commissioner in the form approve d
65286528 by the National Association of Insurance
65296529 Commissioners, or such other form as may be
65306530 prescribed in lieu thereof,
65316531 (2) if the principal source of premiums written by an
65326532 insurance company consists of premiums for
65336533 reinsurance accepted by it, the taxable inco me of
65346534 such company shall be apportioned to this state
65356535
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65866586 by multiplying such income by a fraction, the
65876587 numerator of which is the sum of (a) direct
65886588 premiums written for insu rance on property or
65896589 risks in this state, plus (b) premiums written
65906590 for reinsurance accepted in respect of property
65916591 or risks in this state, an d the denominator of
65926592 which is the sum of (c) direct premiums wr itten
65936593 for insurance on property or risks everywhere ,
65946594 plus (d) premiums written for reinsurance
65956595 accepted in respect of property or risks
65966596 everywhere. For purposes of this paragraph,
65976597 premiums written for reinsurance accepted in
65986598 respect of property or risks i n this state,
65996599 whether or not otherwise determinable , may at the
66006600 election of the company be determined on the
66016601 basis of the proportion which premiums written
66026602 for insurance accepted from companies
66036603 commercially domiciled in Oklahoma bears to
66046604 premiums written for reinsurance accepted from
66056605 all sources, or altern atively in the proportion
66066606 which the sum of the direct premiums written for
66076607 insurance on property or risks in this state by
66086608 each ceding company from which reinsurance is
66096609 accepted bears to the sum of the tot al direct
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66616661 premiums written by each such ceding comp any for
66626662 the taxable year.
66636663 5. The net income or loss remaining after the separate
66646664 allocation in paragraph 4 of this subsection, being that whi ch is
66656665 derived from a unitary business enterprise, shall be appo rtioned to
66666666 this state on the basis of the arithmeti cal average of three factors
66676667 consisting of property, payroll and sales or gross revenue
66686668 enumerated as subparagraphs a, b and c of this paragra ph. Net
66696669 income or loss as used in this paragraph includes that derived from
66706670 patent or copyright royalties, purcha se discounts, and interest on
66716671 accounts receivable relating to or arising from a busines s activity,
66726672 the income from which is apportioned pursua nt to this subsection,
66736673 including the sale or other disposition of such property and any
66746674 other property used in the unitary enterprise. Deductions used in
66756675 computing such net income or loss shall not in clude taxes based on
66766676 or measured by income. Provided, for corporations whose property
66776677 for purposes of the tax imposed by Section 2355 of this title has an
66786678 initial investment cost equaling or exceeding Two Hundred Million
66796679 Dollars ($200,000,000.00) and such investment is made on or after
66806680 July 1, 1997, or for co rporations which expand their property or
66816681 facilities in this st ate and such expansion has an investment cost
66826682 equaling or exceeding Two Hundred Million Dollars ($200,000,000.00)
66836683 over a period not to exc eed three (3) years, and such expansion is
66846684 commenced on or after January 1, 2000, the three factors shall be
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67366736 apportioned with property and payroll, each comprising twent y-five
67376737 percent (25%) of the apportionment factor and sales comprising fifty
67386738 percent (50%) of the apportionment factor. The apportionment
67396739 factors shall be computed as follows:
67406740 a. The property factor is a f raction, the numerator of
67416741 which is the average valu e of the taxpayer’s real and
67426742 tangible personal property owned or rented and used in
67436743 this state during the tax period and the denominator
67446744 of which is the average value of all the taxpayer ’s
67456745 real and tangible personal property everywhere owned
67466746 or rented and used during the tax period.
67476747 (1) Property, the income from which is separately
67486748 allocated in paragraph 4 of this subsection,
67496749 shall not be included in determining this
67506750 fraction. The numerator of the fraction shall
67516751 include a portion of the investment in
67526752 transportation and other equipment having no
67536753 fixed situs, such as rolling stock, buses, truc ks
67546754 and trailers, including machinery and equipment
67556755 carried thereon, airplanes, salespersons ’
67566756 automobiles and other sim ilar equipment, in the
67576757 proportion that miles travel ed in Oklahoma by
67586758 such equipment bears to total miles traveled,
67596759
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68106810 (2) Property owned by the taxpayer is valued at its
68116811 original cost. Property r ented by the taxpayer
68126812 is valued at eight times the net annual r ental
68136813 rate. Net annual rental rate is the annual
68146814 rental rate paid by the taxpayer, less any annual
68156815 rental rate received by the taxpayer f rom
68166816 subrentals,
68176817 (3) The average value of property shall be determined
68186818 by averaging the values at the beginning and
68196819 ending of the tax period but the Oklahoma Tax
68206820 Commission may require the averaging of monthly
68216821 values during the tax period if reasonably
68226822 required to reflect properly the average value of
68236823 the taxpayer’s property;
68246824 b. The payroll factor is a fraction, the numera tor of
68256825 which is the total compensation for services rendered
68266826 in the state during the tax period, and the
68276827 denominator of which is the total compensation for
68286828 services rendered everywhere during t he tax period.
68296829 “Compensation”, as used in this subsection mean s those
68306830 paid-for services to the extent related to the unitary
68316831 business but does not include officers ’ salaries,
68326832 wages and other compensat ion.
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68846884 (1) In the case of a transportation enterprise, th e
68856885 numerator of the fraction shall include a portion
68866886 of such expenditure in connection with employees
68876887 operating equipment over a fixed route, such as
68886888 railroad employees, airline pilots, or bus
68896889 drivers, in this state only a part of the time,
68906890 in the proportion that mileage traveled in
68916891 Oklahoma bears to total mileage trav eled by such
68926892 employees,
68936893 (2) In any case the numerat or of the fraction shall
68946894 include a portion of such expenditures in
68956895 connection with itin erant employees, such as
68966896 traveling salespersons, in thi s state only a part
68976897 of the time, in the proportion that time sp ent in
68986898 Oklahoma bears to total time spent in furthe rance
68996899 of the enterprise by such employees;
69006900 c. The sales factor is a fraction, the numer ator of which
69016901 is the total sales or gross revenue of th e taxpayer in
69026902 this state during the tax period, and the denomin ator
69036903 of which is the total sales or gross revenue o f the
69046904 taxpayer everywhere during the tax period. “Sales”,
69056905 as used in this subsection d oes not include sales or
69066906 gross revenue which are separa tely allocated in
69076907 paragraph 4 of this subsection.
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69596959 (1) Sales of tangible personal property have a situs
69606960 in this state if the property is delivered or
69616961 shipped to a purchaser other than the United
69626962 States government, within this state regardless
69636963 of the FOB point or other conditions of the sale;
69646964 or the property is shipped from an office, store,
69656965 warehouse, factory or other place of storage in
69666966 this state and (a) the purchaser is the United
69676967 States government or (b) the taxpayer is not
69686968 doing business in the state of the destination of
69696969 the shipment.
69706970 (2) In the case of a railroad or interurban railway
69716971 enterprise, the numerator of the fraction shall
69726972 not be less than the allocation of revenues to
69736973 this state as shown in its annual report to the
69746974 Corporation Commission.
69756975 (3) In the case of an airline, truck or bus
69766976 enterprise or freight car, tank car, refrigerator
69776977 car or other railroad e quipment enterprise, the
69786978 numerator of the fraction shall include a portion
69796979 of revenue from interstate transportation in the
69806980 proportion that interstate mileage traveled in
69816981 Oklahoma bears to total interstate mileage
69826982 traveled.
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70347034 (4) In the case of an oil, gasol ine or gas pipeline
70357035 enterprise, the numerator of the fraction shall
70367036 be either the total of traffic units of the
70377037 enterprise within Oklahoma or the revenue
70387038 allocated to Oklahoma based upon miles moved, at
70397039 the option of the taxpayer, and the denominator
70407040 of which shall be the total of traffic units of
70417041 the enterprise or the revenue of the enterpr ise
70427042 everywhere as appropriate to the numerator. A
70437043 “traffic unit” is hereby defined as the
70447044 transportation for a distan ce of one (1) mile of
70457045 one (1) barrel of oil, one (1 ) gallon of gasoline
70467046 or one thousand (1,000) cubic feet of natural or
70477047 casinghead gas, as the case may be.
70487048 (5) In the case of a telephone or te legraph or other
70497049 communication enterprise, the numerator of the
70507050 fraction shall include that portion of the
70517051 interstate revenue as is allocated pursuant to
70527052 the accounting procedures prescribed by the
70537053 Federal Communications Commission; provided that
70547054 in respect to each corporation or business entity
70557055 required by the Federa l Communications Commission
70567056 to keep its books and r ecords in accordance with
70577057 a uniform system of accounts prescribed by such
70587058
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71097109 Commission, the intrastate net income shall be
71107110 determined separately in the manner provided by
71117111 such uniform system of accounts and only the
71127112 interstate income shall be subject to allo cation
71137113 pursuant to the provisions of this subsection.
71147114 Provided further, that the gross revenue factors
71157115 shall be those as are determined pursu ant to the
71167116 accounting procedures prescribed by the Federal
71177117 Communications Commission.
71187118 In any case where the apport ionment of the three factors
71197119 prescribed in this paragraph attributes to Oklahoma a port ion of net
71207120 income of the enterprise out of all appropri ate proportion to the
71217121 property owned and/or business transacted within this state, because
71227122 of the fact that one or more of the factors so prescribed are not
71237123 employed to any appreciable extent in furthe rance of the enterprise;
71247124 or because one or more factors not so prescribed are employed to a
71257125 considerable extent in fur therance of the enterprise; or because of
71267126 other reasons, the Tax Commission is empowered to permit, after a
71277127 showing by taxpayer that an ex cessive portion of net income has been
71287128 attributed to Oklahoma, or require, when in its judgment an
71297129 insufficient portion of net income has been attributed to Oklahoma,
71307130 the elimination, substitution, or use of additional factors, or
71317131 reduction or increase in the weight of such prescribed factors.
71327132 Provided, however, that any such variance from such prescribed
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71847184 factors which has the effect of increasing the portion of net inco me
71857185 attributable to Oklahoma must not be inherently arbitrary, and
71867186 application of the re computed final apportionment to the net income
71877187 of the enterprise must attribute to Oklahoma only a reasonable
71887188 portion thereof.
71897189 6. For calendar years 1997 and 1998, the owner of a new or
71907190 expanded agricultural commodity processing facility in this state
71917191 may exclude from Oklahoma taxable income, or in the case o f an
71927192 individual, the Oklahoma adjusted gross income, fifteen pe rcent
71937193 (15%) of the investment by the owner in the n ew or expanded
71947194 agricultural commodity processing facility. For calendar year 1999,
71957195 and all subsequent years, the percentage, not to exceed fi fteen
71967196 percent (15%), available to the owner of a new or expande d
71977197 agricultural commodity processing facility in thi s state claiming
71987198 the exemption shall be adjusted annually so that the total estimated
71997199 reduction in tax liability does not exceed One Million D ollars
72007200 ($1,000,000.00) annually. The Tax Commission shall prom ulgate rules
72017201 for determining the percentage of the investment which each eligible
72027202 taxpayer may exclude. The exclusion provided by this pa ragraph
72037203 shall be taken in the taxable year when the inv estment is made. In
72047204 the event the total reduction in tax liabi lity authorized by this
72057205 paragraph exceeds One Milli on Dollars ($1,000,000.00) in any
72067206 calendar year, the Tax Commission shall permit any ex cess over One
72077207 Million Dollars ($1,000,000.00) and shall factor such excess into
72087208
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72597259 the percentage for subsequent years. Any amount of the exemption
72607260 permitted to be exclude d pursuant to the provisions of this
72617261 paragraph but not used in any year may be carried forward as an
72627262 exemption from income pursuant to the pro visions of this paragraph
72637263 for a period not exceeding six (6) ye ars following the year in which
72647264 the investment was originally made.
72657265 For purposes of this paragraph:
72667266 a. “Agricultural commodity processing facility” means
72677267 building, structures, fixtures and impr ovements used
72687268 or operated primarily for the processing or produ ction
72697269 of marketable products from agricultural comm odities.
72707270 The term shall also mean a dairy operation that
72717271 requires a depreciable invest ment of at least Two
72727272 Hundred Fifty Thousand Dollars ($2 50,000.00) and which
72737273 produces milk from dairy cows. The term d oes not
72747274 include a facility that provides only, and nothing
72757275 more than, storage, cleaning, drying or transportation
72767276 of agricultural commodit ies, and
72777277 b. “Facility” means each part of the facility which is
72787278 used in a process primarily for:
72797279 (1) the processing of agricultural commodities,
72807280 including receiving or s toring agricultural
72817281 commodities, or the production of milk at a dairy
72827282 operation,
72837283
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73347334 (2) transporting the agricultural commodities or
73357335 product before, during or after the processing,
73367336 or
73377337 (3) packaging or otherwi se preparing the product for
73387338 sale or shipment.
73397339 7. Despite any provision to the contrary in paragraph 3 of this
73407340 subsection, for taxable ye ars beginning after December 31, 1999, in
73417341 the case of a taxpayer which has a farming loss, such farming loss
73427342 shall be considered a net operating loss carryback in accord ance
73437343 with and to the extent of the Internal Revenue Code, 26 U.S.C.,
73447344 Section 172(b)(G). However, the amount of the net operating loss
73457345 carryback shall not exceed the lesser of:
73467346 a. Sixty Thousand Dollars ($ 60,000.00), or
73477347 b. the loss properly shown on Schedu le F of the Internal
73487348 Revenue Service Form 1040 reduced by one -half (1/2) of
73497349 the income from all other sources other than reflected
73507350 on Schedule F.
73517351 8. In taxable years beginning after December 31, 1995, all
73527352 qualified wages equal to the federal income tax cr edit set forth in
73537353 26 U.S.C.A., Section 45A, shall be deducted from taxable income.
73547354 The deduction allowed pursuant to this paragraph shall onl y be
73557355 permitted for the tax years in which the federal tax credi t pursuant
73567356 to 26 U.S.C.A., Section 45A, is allowed. For purposes of this
73577357
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74087408 paragraph, “qualified wages” means those wages used to calculate the
74097409 federal credit pursuant to 26 U.S.C.A., Section 45 A.
74107410 9. In taxable years beginning after December 31, 2005, an
74117411 employer that is eligible for and utilizes the Safet y Pays OSHA
74127412 Consultation Service provided by the Oklahoma Department of Labor
74137413 shall receive an exemption from taxable income in the amount of One
74147414 Thousand Dollars ($1,000.00) for the tax year that the serv ice is
74157415 utilized.
74167416 10. For taxable years beginning o n or after January 1, 2010,
74177417 there shall be added to Oklahoma taxable income an amount e qual to
74187418 the amount of deferred income not included in s uch taxable income
74197419 pursuant to Section 108(i)(1) of the Interna l Revenue Code of 1986
74207420 as amended by Section 1231 o f the American Recovery and Reinvestment
74217421 Act of 2009 (P.L. No. 111 -5). There shall be subtracted from
74227422 Oklahoma taxable income an amount equal to the amount of deferred
74237423 income included in such taxable inco me pursuant to Section 108(i)(1)
74247424 of the Internal Revenue Code by Section 1231 of the American
74257425 Recovery and Reinvestment Act of 2009 (P.L. No. 111-5).
74267426 11. For taxable years beginning on or afte r January 1, 2019,
74277427 there shall be subtracted from Oklahoma taxa ble income or adjusted
74287428 gross income any item of inc ome or gain, and there shall be added to
74297429 Oklahoma taxable income or adjusted gross inco me any item of loss or
74307430 deduction that in the absence of an election pursuant to the
74317431 provisions of the Pass -Through Entity Tax Equity Act of 2019 would
74327432
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74837483 be allocated to a member or to an indirect member of an electing
74847484 pass-through entity pursuant to Section 2351 et seq. of this title,
74857485 if (i) the electing pass -through entity has accounted for such item
74867486 in computing its Oklah oma net entity income or loss pursuant to the
74877487 provisions of the Pass-Through Entity Tax Equity Act of 2019, and
74887488 (ii) the total amount of t ax attributable to any resulting Oklahoma
74897489 net entity income has been paid. The Oklahoma Tax Commission shall
74907490 promulgate rules for the reporting of such exclusion to dir ect and
74917491 indirect members of the electing pass -through entity. As used in
74927492 this paragraph, “electing pass-through entity”, “indirect member”,
74937493 and “member” shall be defined in the same manner as prescribed b y
74947494 Section 2 2355.1P-2 of this act title. Notwithstanding the
74957495 application of this paragraph, the adjusted tax basis of any
74967496 ownership interest in a pass-through entity for purposes of Section
74977497 2351 et seq. of this title shall be equal to its adjusted tax bas is
74987498 for federal income tax purposes.
74997499 B. 1. The taxable income of any corporation shall be further
75007500 adjusted to arrive at Oklahoma taxable income, except those
75017501 corporations electing treatment as provided in subchapter S of the
75027502 Internal Revenue Code, 26 U.S. C., Section 1361 et seq., and Section
75037503 2365 of this title, deductions pursuant to the provisions of the
75047504 Accelerated Cost Recovery System as defined and allowed in the
75057505 Economic Recovery Tax Act o f 1981, Public Law 97 -34, 26 U.S.C.,
75067506 Section 168, for depreciat ion of assets placed into service after
75077507
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75587558 December 31, 1981, shall not be allowed in calculating Oklahoma
75597559 taxable income. Such corporations shall be allowed a deduction for
75607560 depreciation of asset s placed into service after December 31, 1981,
75617561 in accordance with provisions of the Internal Revenue Code, 26
75627562 U.S.C., Section 1 et seq., in effect immediately prior to the
75637563 enactment of the Accelerated Cost Recovery System. The Oklahoma tax
75647564 basis for all such assets placed into service after December 31,
75657565 1981, calculated in this section shall be retained and utilized for
75667566 all Oklahoma income tax purposes through the final disposition of
75677567 such assets.
75687568 Notwithstanding any other provisions of the Oklahoma Income Tax
75697569 Act, Section 2351 et seq. of this title, or of the Interna l Revenue
75707570 Code to the contrary, this subsection sha ll control calculation of
75717571 depreciation of assets placed into service after December 31, 1981,
75727572 and before January 1, 1983.
75737573 For assets placed in service and held by a corporation in which
75747574 accelerated cost recovery system was previously disallowed, an
75757575 adjustment to taxable income is required in the first taxable year
75767576 beginning after December 31 , 1982, to reconcile the basis of such
75777577 assets to the basis allowed in the Internal Revenue Code. The
75787578 purpose of this adjustment is to equalize the basis and allowance
75797579 for depreciation accounts between that reported to the Internal
75807580 Revenue Service and that reported to Oklahoma.
75817581
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76327632 2. For tax years beginning on o r after January 1, 2009, and
76337633 ending on or before December 31, 2 009, there shall be added to
76347634 Oklahoma taxable incom e any amount in excess of One Hundred Seventy -
76357635 five Thousand Dollars ($175,000.00) which has been deducted as a
76367636 small business expense under In ternal Revenue Code, Section 179 as
76377637 provided in the American Re covery and Reinvestment Act of 2009.
76387638 C. 1. For taxable years beginning after December 31, 1987, the
76397639 taxable income of any corporation sh all be further adjusted to
76407640 arrive at Oklahoma taxable i ncome for transfers of technology to
76417641 qualified small businesses located in Oklahoma. Such transferor
76427642 corporation shall be allowed an exemption from taxable income of an
76437643 amount equal to the amount of r oyalty payment received as a result
76447644 of such transfer; provided, however, such amount shall not exceed
76457645 ten percent (10%) of the amount of gross proceeds received by such
76467646 transferor corporation as a result of the technology transfer. Such
76477647 exemption shall be allowed for a period not to exceed ten (10) years
76487648 from the date of receipt of the first royalty payment accruing from
76497649 such transfer. No exemption may be claimed for tr ansfers of
76507650 technology to qualified small businesses made prior to January 1,
76517651 1988.
76527652 2. For purposes of this subsection:
76537653 a. “Qualified small business” means an entity, whether
76547654 organized as a corporation, pa rtnership, or
76557655 proprietorship, organized for profit with its
76567656
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77077707 principal place of business located within this state
77087708 and which meets the foll owing criteria:
77097709 (1) Capitalization of not more than Two Hundred Fifty
77107710 Thousand Dollars ($250,000.00),
77117711 (2) Having at least fifty percent (50%) of its
77127712 employees and assets located in Oklahoma at the
77137713 time of the transfer, and
77147714 (3) Not a subsidiary or affiliate of the transferor
77157715 corporation;
77167716 b. “Technology” means a proprietary process, formula,
77177717 pattern, device or compilation o f scientific or
77187718 technical information which is not in the public
77197719 domain;
77207720 c. “Transferor corporation ” means a corporation which is
77217721 the exclusive and undisputed owner of the technology
77227722 at the time the transfer is made; and
77237723 d. “Gross proceeds” means the total amount of
77247724 consideration for the transfer of techno logy, whether
77257725 the consideration is in money or otherwise.
77267726 D. 1. For taxable years beg inning after December 31, 2005, the
77277727 taxable income of any corporation, estate or trust, shall be further
77287728 adjusted for qualifying gains receiving capital treatment. Such
77297729 corporations, estates or trusts shall be allowed a deduction from
77307730 Oklahoma taxable inc ome for the amount of qualifying gains receiving
77317731
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77827782 capital treatment earned by the corporation, estate or trust during
77837783 the taxable year and included in the federal taxable income of such
77847784 corporation, estate or trust.
77857785 2. As used in this subsection:
77867786 a. “qualifying gains receiving capital treatment ” means
77877787 the amount of net capital gains, as defined in Section
77887788 1222(11) of the Internal Revenue Code, included in the
77897789 federal income tax return of the corporation, estate
77907790 or trust that result from:
77917791 (1) the sale of real property or tangible personal
77927792 property located within Oklahoma that has been
77937793 directly or indirectly owned by the cor poration,
77947794 estate or trust for a holding period of a t least
77957795 five (5) years prior to the date of the
77967796 transaction from which such net capital gains
77977797 arise,
77987798 (2) the sale of stock or on the sale of a n ownership
77997799 interest in an Oklahoma company, limited
78007800 liability company, or partnership where such
78017801 stock or ownership interest has been directly or
78027802 indirectly owned by the corporation, estate or
78037803 trust for a holding period of at least three (3)
78047804 years prior to the date of the transaction from
78057805 which the net capital gains arise, or
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78577857 (3) the sale of real property, tangible p ersonal
78587858 property or intangible personal property located
78597859 within Oklahoma as part of the sale of all or
78607860 substantially all of the assets of an O klahoma
78617861 company, limited liability company, or
78627862 partnership where such property has been directly
78637863 or indirectly owned by such entity owned by the
78647864 owners of such entity, and used in or derived
78657865 from such entity for a period of at least three
78667866 (3) years prior to the date of the transaction
78677867 from which the net capital gains arise,
78687868 b. “holding period” means an uninterrupted p eriod of
78697869 time. The holding period shall include any additional
78707870 period when the propert y was held by another
78717871 individual or entity, if such add itional period is
78727872 included in the taxpayer ’s holding period for the
78737873 asset pursuant to the Internal Revenue Code,
78747874 c. “Oklahoma company”, “limited liability company ”, or
78757875 “partnership” means an entity whose primary
78767876 headquarters have been located in Oklahoma f or at
78777877 least three (3) uninterrupted years prior to the date
78787878 of the transaction from which the net capital gains
78797879 arise,
78807880
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79317931 d. “direct” means the taxpayer directly owns the asset,
79327932 and
79337933 e. “indirect” means the taxpayer owns an interest in a
79347934 pass-through entity (or chain of pass-through
79357935 entities) that sells the asset that giv es rise to the
79367936 qualifying gains receiving capital t reatment.
79377937 (1) With respect to sales of real property or
79387938 tangible personal property loca ted within
79397939 Oklahoma, the deduction described in this
79407940 subsection shall not apply unless the pass -
79417941 through entity that ma kes the sale has held the
79427942 property for not less tha n five (5) uninterrupted
79437943 years prior to the date of the transaction that
79447944 created the capital gain, and each pass-through
79457945 entity included in th e chain of ownership has
79467946 been a member, partner, or shareholder of the
79477947 pass-through entity in the tier immediately below
79487948 it for an uninterrupted period of not less than
79497949 five (5) years.
79507950 (2) With respect to sales of stock or ownership
79517951 interest in or sales of all or substantially all
79527952 of the assets of an Oklahoma company, limited
79537953 liability company, or partnership, the ded uction
79547954 described in this subsection shall not apply
79557955
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80068006 unless the pass-through entity that makes the
80078007 sale has held the stock or ownership interes t or
80088008 the assets for not less than three (3)
80098009 uninterrupted years prior to the date of the
80108010 transaction that created the capital gain, and
80118011 each pass-through entity included in the chain of
80128012 ownership has been a member, partner or
80138013 shareholder of the pass -through entity in the
80148014 tier immediately below it for an uninterrupted
80158015 period of not less than three (3) years.
80168016 E. The Oklahoma adjusted gross income of any individual
80178017 taxpayer shall be further adjusted as fo llows to arrive at Oklahoma
80188018 taxable income:
80198019 1. a. In the case of individuals, there shall be added or
80208020 deducted, as the case may be, the difference necessary
80218021 to allow personal exemptions of One Thousand Dollars
80228022 ($1,000.00) in lieu of the personal exemptions allowed
80238023 by the Internal Revenue Code.
80248024 b. There shall be allowed an additional exemption of One
80258025 Thousand Dollars ($1,0 00.00) for each taxpayer or
80268026 spouse who is blind at the close of the tax year. For
80278027 purposes of this subparagraph, an individual is blind
80288028 only if the central visual acuity of the individual
80298029 does not exceed 20/200 in the better eye with
80308030
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80818081 correcting lenses, or if the visual acuity of the
80828082 individual is greater than 20/200, but is accompanied
80838083 by a limitation in the fields of vision such that the
80848084 widest diameter of the visual field subtends an angle
80858085 no greater than twenty (20) degrees.
80868086 c. There shall be allowed an additional exemption of One
80878087 Thousand Dollars ($1,0 00.00) for each taxpayer or
80888088 spouse who is sixty-five (65) years of age or older at
80898089 the close of the tax year based upon the filing status
80908090 and federal adjusted gross income of the taxpayer.
80918091 Taxpayers with the following filing status may claim
80928092 this exemption if the federal adjusted gross income
80938093 does not exceed:
80948094 (1) Twenty-five Thousand Dollar s ($25,000.00) if
80958095 married and filing jointly;
80968096 (2) Twelve Thousand Five Hundred Dollars ($12,500.00)
80978097 if married and filing separately;
80988098 (3) Fifteen Thousand Dollars ($15,0 00.00) if single;
80998099 and
81008100 (4) Nineteen Thousand Dollars ($19,000.00) if a
81018101 qualifying head of household.
81028102 Provided, for taxable years beginning afte r December
81038103 31, 1999, amounts included in the calculation of
81048104 federal adjusted gross income pursuant to the
81058105
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81568156 conversion of a traditional individual retirement
81578157 account to a Roth individual retirement accou nt shall
81588158 be excluded from federal adjusted gross income for
81598159 purposes of the income thresholds provided in this
81608160 subparagraph.
81618161 2. a. For taxable years beginning on or befo re December 31,
81628162 2005, in the case of individuals who use the standard
81638163 deduction in determining taxable income, there shall
81648164 be added or deducted, as the case may be, the
81658165 difference necessary to allow a stan dard deduction in
81668166 lieu of the standard deduction al lowed by the Internal
81678167 Revenue Code, in an amount equal to the larger of
81688168 fifteen percent (15%) of the Oklahoma adjusted gross
81698169 income or One Thousand Dollars ($1,000.00), but not to
81708170 exceed Two Thousand Dolla rs ($2,000.00), except that
81718171 in the case of a marrie d individual filing a separate
81728172 return such deduction shall be the larger of fifteen
81738173 percent (15%) of such Oklahoma adjusted gross income
81748174 or Five Hundred Dollars ($500.00), but not to exceed
81758175 the maximum amount of One Thousand Dollars
81768176 ($1,000.00).
81778177 b. For taxable years beginning on or after January 1,
81788178 2006, and before January 1, 2007, in the ca se of
81798179 individuals who use the standard deduction in
81808180
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82318231 determining taxable income, there shall be added or
82328232 deducted, as the case may be, the difference necessary
82338233 to allow a standard deduction in lieu of the standard
82348234 deduction allowed by the Internal Revenue C ode, in an
82358235 amount equal to:
82368236 (1) Three Thousand Dollars ($3,000.00), if the filing
82378237 status is married filing joint, head of household
82388238 or qualifying widow; or
82398239 (2) Two Thousand Dollars ($2,000.00), if the filing
82408240 status is single or married filing separate.
82418241 c. For the taxable year beginning on January 1, 2007, and
82428242 ending December 31, 2007, in the case of individuals
82438243 who use the standard deduction in determining taxable
82448244 income, there shall be added or deducted, as the case
82458245 may be, the difference necessary to allo w a standard
82468246 deduction in lieu of the standard deductio n allowed by
82478247 the Internal Revenue Code, in an amount equal to:
82488248 (1) Five Thousand Five Hundred Dollars ($5,500.00),
82498249 if the filing status is married filing joint or
82508250 qualifying widow; or
82518251 (2) Four Thousand One Hundred Twenty-five Dollars
82528252 ($4,125.00) for a head of household; or
82538253
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83048304 (3) Two Thousand Seven Hundred Fifty Dollars
83058305 ($2,750.00), if the filing status is single or
83068306 married filing separate.
83078307 d. For the taxable year beginning on January 1, 2008, and
83088308 ending December 31, 2008, in the case of individuals
83098309 who use the standard deduction in determining taxable
83108310 income, there shall be added or deducted, as the case
83118311 may be, the difference necessary to allow a standard
83128312 deduction in lieu of the standard deduction allowe d by
83138313 the Internal Revenue Code, in an amount equal to:
83148314 (1) Six Thousand Five Hundred Dollars ($6,500.00), if
83158315 the filing status is married filing joint or
83168316 qualifying widow, or
83178317 (2) Four Thousand Eight Hundred Seventy -five Dollars
83188318 ($4,875.00) for a head of ho usehold, or
83198319 (3) Three Thousand Two Hundred Fifty Dollar s
83208320 ($3,250.00), if the filing status is single or
83218321 married filing separate.
83228322 e. For the taxable year beginning on Jan uary 1, 2009, and
83238323 ending December 31, 2009, in the case of individuals
83248324 who use the standard deduction in determining taxable
83258325 income, there shall be added or deducted, as the case
83268326 may be, the difference nec essary to allow a standard
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83788378 deduction in lieu of the standard deduction allowed by
83798379 the Internal Revenue Code, in an amount equal to:
83808380 (1) Eight Thousand Five Hundred Dollars ($8,500.00),
83818381 if the filing status is married filing joint or
83828382 qualifying widow, or
83838383 (2) Six Thousand Three Hundred Seventy -five Dollars
83848384 ($6,375.00) for a head of household, or
83858385 (3) Four Thousand Two Hundred Fifty Dollars
83868386 ($4,250.00), if the filing status is single or
83878387 married filing separate.
83888388 Oklahoma adjusted gross income shall be increased by
83898389 any amounts paid for motor vehicle excise taxes which
83908390 were deducted as allowed by the Internal Revenue Code.
83918391 f. For taxable years begin ning on or after January 1,
83928392 2010, and ending on Decembe r 31, 2016, in the case of
83938393 individuals who use the standard ded uction in
83948394 determining taxable income, there shall b e added or
83958395 deducted, as the case may be, the difference necessary
83968396 to allow a standard d eduction equal to the standard
83978397 deduction allowed by the Internal Revenue Code, based
83988398 upon the amount and filing status prescribed by such
83998399 Code for purposes of filing fed eral individual income
84008400 tax returns.
84018401
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84528452 g. For taxable years beginning on or after January 1,
84538453 2017, in the case of individuals who use the standar d
84548454 deduction in determining taxable income, there shall
84558455 be added or deducted, as the case may be, the
84568456 difference necessary to allow a standard deduction in
84578457 lieu of the standard deduction allowed by the Internal
84588458 Revenue Code, as follows:
84598459 (1) Six Thousand Three Hundred Fifty Dollars
84608460 ($6,350.00) for single or married fili ng
84618461 separately,
84628462 (2) Twelve Thousand Seven Hundred Do llars
84638463 ($12,700.00) for married filing jointly or
84648464 qualifying widower with dependent chil d, and
84658465 (3) Nine Thousand Three Hundred Fifty Dollars
84668466 ($9,350.00) for head of household.
84678467 3. a. In the case of resident and part-year resident
84688468 individuals having adjusted gross income from sources
84698469 both within and without the state, the itemized or
84708470 standard deductions and personal exemptions shall be
84718471 reduced to an amount which is the same portion of the
84728472 total thereof as Okla homa adjusted gross income is of
84738473 adjusted gross income. To the extent itemized
84748474 deductions include allowable moving expense, proration
84758475 of moving expense shall not be required or permitted
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85278527 but allowable moving expense shall be fully deductible
85288528 for those taxpayers moving within or into Oklahoma and
85298529 no part of moving expense shall be deductible for
85308530 those taxpayers moving without or out of Oklah oma.
85318531 All other itemized or standard deductions and per sonal
85328532 exemptions shall be subject to proration as provided
85338533 by law.
85348534 b. For taxable years beginning on or after Janu ary 1,
85358535 2018, the net amount of itemized deductions allowable
85368536 on an Oklahoma income tax return, subject to the
85378537 provisions of paragraph 24 of th is subsection, shall
85388538 not exceed Seventeen Thousand Dollars ($17 ,000.00).
85398539 For purposes of this subparagraph, chari table
85408540 contributions and medical expenses deductible for
85418541 federal income tax purposes sha ll be excluded from the
85428542 amount of Seventeen Thousand Do llars ($17,000.00) as
85438543 specified by this subparagraph.
85448544 4. A resident individual with a physical disability
85458545 constituting a substantial handicap impediment to employment may
85468546 deduct from Oklahoma adjusted gross income such expenditures to
85478547 modify a motor vehic le, home or workplace as are necessary to
85488548 compensate for his or her handicap disability. A veteran certified
85498549 by the Department of Veterans Affairs of the federal government as
85508550 having a service-connected disability shall be conclusively presumed
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86028602 to be an individual with a physical disability constituting a
86038603 substantial handicap impediment to employment. The Tax Commis sion
86048604 shall promulgate rules containing a list of combinations of common
86058605 disabilities and modifications which may be presumed to qualify for
86068606 this deduction. The Tax Commission shall prescribe necessary
86078607 requirements for verification.
86088608 5. a. Before July 1, 2010, the first One Thousand Five
86098609 Hundred Dollars ($1,500.00) received by any person
86108610 from the United States as salary or compensation in
86118611 any form, other than retirement benefits, as a member
86128612 of any component of the Armed Forces of the United
86138613 States shall be deducted from taxable income.
86148614 b. On or after July 1, 2010, one hundred percent (100%)
86158615 of the income received by any person from the United
86168616 States as salary or compensation in any form, other
86178617 than retirement benefits, as a member of any component
86188618 of the Armed Forces of the United States shall be
86198619 deducted from taxable income.
86208620 c. Whenever the filing of a timely income tax return by a
86218621 member of the Armed Forces of the United States is
86228622 made impracticable or impo ssible of accomplishment by
86238623 reason of:
86248624
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86758675 (1) absence from the United States, which term
86768676 includes only the states and the District of
86778677 Columbia;
86788678 (2) absence from the State of Oklahoma while on
86798679 active duty; or
86808680 (3) confinement in a hospital within the United
86818681 States for treatment of wounds, injuries or
86828682 disease,
86838683 the time for filing a return and paying an income tax
86848684 shall be and is hereby extended wi thout incurring
86858685 liability for interest or penalties, to the fifteenth
86868686 day of the third month following the month in wh ich:
86878687 (a) Such individual shall return to the United
86888688 States if the extension is granted pursuant
86898689 to subparagraph a of this paragraph, retur n
86908690 to the State of Oklahoma if the extension is
86918691 granted pursuant to subparagraph b of this
86928692 paragraph or be discharged f rom such
86938693 hospital if the extension is granted
86948694 pursuant to subparagraph c of this
86958695 paragraph; or
86968696 (b) An executor, administrator, or conserva tor
86978697 of the estate of the taxpayer is appointed,
86988698 whichever event occurs the earliest.
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87508750 Provided, that the Tax Commission may, in its discretion, grant
87518751 any member of the Ar med Forces of the United States an extension of
87528752 time for filing of income tax returns a nd payment of income tax
87538753 without incurring liabilities for interest or penalties. Such
87548754 extension may be granted only when in the judgment of the Tax
87558755 Commission a good cause exists therefor and may be for a period in
87568756 excess of six (6) months. A record of every such extension granted,
87578757 and the reason therefor, shall be kept.
87588758 6. Before July 1, 2010, the salary or any other form of
87598759 compensation, received from the United Sta tes by a member of any
87608760 component of the Armed Forces of the United States, shall be
87618761 deducted from taxable income during the time in which the person is
87628762 detained by the enemy in a conflict, is a prisoner of war or is
87638763 missing in action and not deceased; prov ided, after July 1, 2010,
87648764 all such salary or compensation shall be subject to the deduc tion as
87658765 provided pursuant to paragraph 5 of this subsec tion.
87668766 7. a. An individual taxpayer, whether resident or
87678767 nonresident, may deduct an amount equal to the federal
87688768 income taxes paid by the taxpayer during the taxable
87698769 year.
87708770 b. Federal taxes as described i n subparagraph a of this
87718771 paragraph shall be deductible by any individual
87728772 taxpayer, whether resident or nonresident, on ly to the
87738773 extent they relate to income subject to t axation
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88258825 pursuant to the provisions of the Oklahoma Income Tax
88268826 Act. The maximum amount allowable in the preceding
88278827 paragraph shall be prorated on the ratio of the
88288828 Oklahoma adjusted gross income to federal a djusted
88298829 gross income.
88308830 c. For the purpose of this pa ragraph, “federal income
88318831 taxes paid” shall mean federal income taxes, surtaxes
88328832 imposed on incomes or excess profits taxes, as though
88338833 the taxpayer was on the accrual basis. In determining
88348834 the amount of deduction for federal income taxes for
88358835 tax year 2001, the amount of the deduction shall not
88368836 be adjusted by the amount of any accelerated ten
88378837 percent (10%) tax rate bracket credit or advanced
88388838 refund of the credit received during the tax year
88398839 provided pursuant to the federal Economic Growth and
88408840 Tax Relief Reconciliation Act of 2001, P.L. No. 107 -
88418841 16, and the advanced refund of such credit shall no t
88428842 be subject to taxation.
88438843 d. The provisions of this par agraph shall apply to all
88448844 taxable years ending after December 3 1, 1978, and
88458845 beginning before January 1, 2006.
88468846 8. Retirement benefits not to exceed Five Thousand Five Hundred
88478847 Dollars ($5,500.00) for th e 2004 tax year, Seven Thousand Five
88488848 Hundred Dollars ($7,500.00) for the 2005 tax year and Ten Thousand
88498849
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89008900 Dollars ($10,000.00) for the 2006 tax year and all subsequent tax
89018901 years, which are received by an individual from the civil service of
89028902 the United States, the Oklahoma Public Employees Retirement System,
89038903 the Teachers’ Retirement System of Oklahoma, the Oklahoma Law
89048904 Enforcement Retirement System, the Oklahoma Firefighters Pension and
89058905 Retirement System, the Oklahoma Police Pension and Retirement
89068906 System, the employee retirement systems created by counties pursuan t
89078907 to Section 951 et seq. of Title 19 of the Oklahoma Statutes, the
89088908 Uniform Retirement System for Justices and Judg es, the Oklahoma
89098909 Wildlife Conservation Department Retirement Fund, the Oklahoma
89108910 Employment Security Commission Retirement Plan, or the employe e
89118911 retirement systems created by municipalities pursuant to Sect ion 48-
89128912 101 et seq. of Title 11 of the Oklahoma Stat utes shall be exempt
89138913 from taxable income.
89148914 9. In taxable years beginning after December 3l, 1984, Social
89158915 Security benefits received by an indi vidual shall be exempt from
89168916 taxable income, to the extent such benefits are included in the
89178917 federal adjusted gross income pursuant to the provisions of Section
89188918 86 of the Internal Revenue Code, 26 U.S.C ., Section 86.
89198919 10. For taxable years beginning after D ecember 31, 1994, lump -
89208920 sum distributions from employer plans of deferred compensation,
89218921 which are not qualified pla ns within the meaning of Section 401(a)
89228922 of the Internal Revenue Code, 26 U.S.C., Sectio n 401(a), and which
89238923 are deposited in and accounted for within a separate bank account or
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89758975 brokerage account in a financ ial institution within this state,
89768976 shall be excluded from taxable income in the same manner as a
89778977 qualifying rollover contribution to an in dividual retirement account
89788978 within the meaning of Secti on 408 of the Internal Revenue Code, 26
89798979 U.S.C., Section 408. A mounts withdrawn from such bank or brokerage
89808980 account, including any earnings thereon, shall be included in
89818981 taxable income when withdrawn i n the same manner as withdrawals from
89828982 individual retirement accounts within the meaning of Section 408 of
89838983 the Internal Revenue Code.
89848984 11. In taxable years beginning afte r December 31, 1995,
89858985 contributions made to and interest received from a medical savings
89868986 account established pursuant to Sections 2621 through 2623 of Title
89878987 63 of the Oklahoma Statutes shall be exempt from taxable income.
89888988 12. For taxable years beginning af ter December 31, 1996, the
89898989 Oklahoma adjusted gross income of any individual taxpayer wh o is a
89908990 swine or poultry producer may be further adjuste d for the deduction
89918991 for depreciation allowed for new constructi on or expansion costs
89928992 which may be computed using t he same depreciation method elected for
89938993 federal income tax purposes except that the use ful life shall be
89948994 seven (7) years for purposes of this paragraph. If depreciation is
89958995 allowed as a deduction in determ ining the adjusted gross income of
89968996 an individual, any depreciation calculated and claimed pursuant to
89978997 this section shall in no event be a duplication of any depreciation
89988998
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90499049 allowed or permitted on the federal income tax return of the
90509050 individual.
90519051 13. a. In taxable years beginning after December 31, 2002,
90529052 nonrecurring adoption expenses paid by a resident
90539053 individual taxpayer in connection with:
90549054 (1) the adoption of a minor, or
90559055 (2) a proposed adoption o f a minor which did not
90569056 result in a decreed adoption,
90579057 may be deducted from the Oklahoma adjusted gross
90589058 income.
90599059 b. The deductions for adoptions and proposed adoptions
90609060 authorized by this paragraph shall not exceed Twenty
90619061 Thousand Dollars ($20,000.00) per cal endar year.
90629062 c. The Tax Commission shall promulgate rules to imp lement
90639063 the provisions of this paragraph which shall contain a
90649064 specific list of nonrecurring adoption expenses which
90659065 may be presumed to qua lify for the deduction. The Tax
90669066 Commission shall presc ribe necessary requirements for
90679067 verification.
90689068 d. “Nonrecurring adoption expenses” means adoption fees,
90699069 court costs, medical expenses, attorney fees and
90709070 expenses which are directly related to the legal
90719071 process of adoption of a child including, but not
90729072 limited to, costs relating to the adoption study,
90739073
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91249124 health and psychological examinations, transportation
91259125 and reasonable costs of lodging and food for the child
91269126 or adoptive parents which are incurred to compl ete the
91279127 adoption process and are not reimbursed by othe r
91289128 sources. The term “nonrecurring adoption expenses ”
91299129 shall not include attorney fees incurred for the
91309130 purpose of litigating a contested adoption, from and
91319131 after the point of the initiation of the cont est,
91329132 costs associated with physical remodeling, renovat ion
91339133 and alteration of the adoptive parents ’ home or
91349134 property, except for a special needs child as
91359135 authorized by the court.
91369136 14. a. In taxable years beginning before January 1, 2005,
91379137 retirement benefits not to exceed the amounts
91389138 specified in this paragraph, which are received by an
91399139 individual sixty-five (65) years of ag e or older and
91409140 whose Oklahoma adjusted gross income is Twenty-five
91419141 Thousand Dollars ($25,000.00) or less if the filing
91429142 status is single, head of household, or married filing
91439143 separate, or Fifty Thousand Dollars ($50,000.00) or
91449144 less if the filing status is m arried filing joint or
91459145 qualifying widow, shall be e xempt from taxable income.
91469146 In taxable years beginning after December 31, 2004,
91479147 retirement benefits not to exceed the amounts
91489148
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91999199 specified in this paragraph, which are received by an
92009200 individual whose Oklahoma adjusted gross income is
92019201 less than the qualifying amount specified in this
92029202 paragraph, shall be exempt from taxable income.
92039203 b. For purposes of this paragraph, the qualifying amount
92049204 shall be as follows:
92059205 (1) in taxable years beginning after December 31,
92069206 2004, and prior to January 1, 2007, the
92079207 qualifying amount shall be Thirty-seven Thousand
92089208 Five Hundred Dollars ($37,500.00) or less if the
92099209 filing status is single, head of household, or
92109210 married filing separate, or Seventy -five Thousand
92119211 Dollars ($75,000.00) or l ess if the filing status
92129212 is married filing jointly or qualifying widow,
92139213 (2) in the taxable year beginning January 1, 2007,
92149214 the qualifying amount shall be Fifty Thousand
92159215 Dollars ($50,000.00) or less if the filing status
92169216 is single, head of household , or married filing
92179217 separate, or One Hundred Thousand Dollar s
92189218 ($100,000.00) or less if the filing status is
92199219 married filing jointly or qualifying wi dow,
92209220 (3) in the taxable year beginning January 1, 2008,
92219221 the qualifying amount shall be Sixty -two Thousand
92229222 Five Hundred Dollars ($62,500.00) or less if the
92239223
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92749274 filing status is single, head of household , or
92759275 married filing separate, or One Hundred Twenty -
92769276 five Thousand Dollars ($125,000.00) or less if
92779277 the filing status is married filing jointly or
92789278 qualifying widow,
92799279 (4) in the taxable year beginning January 1, 2009,
92809280 the qualifying amount shall be One Hundred
92819281 Thousand Dollars ($100,000.00) or less if the
92829282 filing status is single, head of household, or
92839283 married filing separate, or Two Hundred Thousand
92849284 Dollars ($200,000.00) or less if the filing
92859285 status is married filing jointly or qual ifying
92869286 widow, and
92879287 (5) in the taxable year beginning January 1, 2010,
92889288 and subsequent taxable years, there shall be no
92899289 limitation upon the quali fying amount.
92909290 c. For purposes of this paragraph, “retirement benefits”
92919291 means the total distributions or withdrawal s from the
92929292 following:
92939293 (1) an employee pension benefit plan which satisfies
92949294 the requirements of Section 401 of the Internal
92959295 Revenue Code, 26 U.S.C., Section 401,
92969296
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93479347 (2) an eligible deferred compensation plan t hat
93489348 satisfies the requirements of Section 457 of th e
93499349 Internal Revenue Code, 26 U.S.C., Section 457,
93509350 (3) an individual retirement account, annuity or
93519351 trust or simplified employee pension that
93529352 satisfies the requirements of Section 408 of the
93539353 Internal Revenue Code, 26 U.S.C., Section 408,
93549354 (4) an employee annuity subject to the provisions of
93559355 Section 403(a) or (b) of the Internal Revenue
93569356 Code, 26 U.S.C., Section 403(a) or (b),
93579357 (5) United States Retirement Bonds which satisfy the
93589358 requirements of Section 86 of the Internal
93599359 Revenue Code, 26 U.S.C., Section 86, or
93609360 (6) lump-sum distributions from a retirement plan
93619361 which satisfies the requirements of Se ction
93629362 402(e) of the Internal Revenue Code, 26 U.S.C.,
93639363 Section 402(e).
93649364 d. The amount of the exemption provided by this paragraph
93659365 shall be limited to Five Thousand Five Hu ndred Dollars
93669366 ($5,500.00) for the 2004 tax year, Seven Thousand Five
93679367 Hundred Dollars ($7,500.00) for the 2005 tax year and
93689368 Ten Thousand Dollars ($10,000.00) for the tax year
93699369 2006 and for all subsequent tax years. Any individual
93709370 who claims the exemption pr ovided for in paragraph 8
93719371
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94229422 of this subsection shall not be permitted to claim a
94239423 combined total exemption pursuant to this paragraph
94249424 and paragraph 8 of this subsection in an amount
94259425 exceeding Five Thousand Fi ve Hundred Dollars
94269426 ($5,500.00) for the 2004 tax yea r, Seven Thousand Five
94279427 Hundred Dollars ($7,500.00) for the 2005 tax year and
94289428 Ten Thousand Dollars ($10,000.00) for the 2006 tax
94299429 year and all subsequent tax years.
94309430 15. In taxable years beginning after Dece mber 31, 1999, for an
94319431 individual engaged in product ion agriculture who has filed a
94329432 Schedule F form with the taxpayer ’s federal income tax return for
94339433 such taxable year, there shall be excluded f rom taxable income any
94349434 amount which was included as federal tax able income or federal
94359435 adjusted gross income and wh ich consists of the discharge of an
94369436 obligation by a creditor of the taxpayer incurred t o finance the
94379437 production of agricultural products.
94389438 16. In taxable years beginning December 31, 2000, an amount
94399439 equal to one hundred percent (100%) of the amount of any scholarship
94409440 or stipend received from participation in the Oklahoma Police Corps
94419441 Program, as established in Section 2-140.3 of Title 47 of the
94429442 Oklahoma Statutes shall be exempt from taxable income.
94439443 17. a. In taxable years beginning after December 31, 2001,
94449444 and before January 1, 2005, there shall be allowed a
94459445 deduction in the amount of contrib utions to accounts
94469446
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94979497 established pursuant to the Oklahoma College Savings
94989498 Plan Act. The deduction shall equal the amoun t of
94999499 contributions to accounts, but in no event sha ll the
95009500 deduction for each contributor exceed Two Thousand
95019501 Five Hundred Dollars ($2,500. 00) each taxable year for
95029502 each account.
95039503 b. In taxable years beginning after December 31, 2004,
95049504 each taxpayer shall be allowed a deduction for
95059505 contributions to accounts e stablished pursuant to the
95069506 Oklahoma College Savings Plan Act. The maximum annual
95079507 deduction shall equal the amount of contributions to
95089508 all such accounts plus any contributions to such
95099509 accounts by the taxpa yer for prior taxable years after
95109510 December 31, 2004, which were not deducted, but in no
95119511 event shall the deduction for each tax year exceed Ten
95129512 Thousand Dollars ($10,000.00) for each individual
95139513 taxpayer or Twenty Thousand Dollars ($20,000.00) for
95149514 taxpayers filing a joint return. Any amount of a
95159515 contribution that is not deducted by the taxpayer in
95169516 the year for which the contribution is made m ay be
95179517 carried forward as a deduction from income for th e
95189518 succeeding five (5) years. For taxable years
95199519 beginning after December 31, 2005, deductions may be
95209520 taken for contributions and rollovers made during a
95219521
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95729572 taxable year and up to April 15 of the succeedin g
95739573 year, or the due date of a taxpayer’s state income tax
95749574 return, excluding extensions, whichever is later.
95759575 Provided, a deduction for the same contribution may
95769576 not be taken for two (2) different taxable years.
95779577 c. In taxable years beginning after December 3 1, 2006,
95789578 deductions for contributions made pursuant to
95799579 subparagraph b of this paragraph shall be limited as
95809580 follows:
95819581 (1) for a taxpayer who qualified for the five -year
95829582 carryforward election and who takes a rollover or
95839583 nonqualified withdrawal during that pe riod, the
95849584 tax deduction otherwise available pursuant to
95859585 subparagraph b of this paragraph shall be reduced
95869586 by the amount which is equal to the rollover or
95879587 nonqualified withdrawal, and
95889588 (2) for a taxpayer who elects to take a rollover or
95899589 nonqualified withdraw al within the same tax year
95909590 in which a contribution was made to the
95919591 taxpayer’s account, the tax deduction otherwise
95929592 available pursuant to subparagraph b of this
95939593 paragraph shall be reduced by the amount of the
95949594 contribution which is equal to the rollover or
95959595 nonqualified withdrawal.
95969596
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96479647 d. If a taxpayer elects to tak e a rollover on a
96489648 contribution for which a deduction has been t aken
96499649 pursuant to subparagraph b of this paragraph w ithin
96509650 one (1) year of the date of contribution, the amount
96519651 of such rollover shall be in cluded in the adjusted
96529652 gross income of the taxpayer in the taxable year of
96539653 the rollover.
96549654 e. If a taxpayer makes a nonq ualified withdrawal of
96559655 contributions for which a de duction was taken pursuant
96569656 to subparagraph b of this paragraph, such nonqualified
96579657 withdrawal and any earnings thereon shall be included
96589658 in the adjusted gross income of the taxpayer in the
96599659 taxable year of the nonqualified withdrawal.
96609660 f. As used in this para graph:
96619661 (1) “non-qualified withdrawal ” means a withdrawal
96629662 from an Oklahoma College Savin gs Plan account
96639663 other than one of the following:
96649664 (a) a qualified withdrawal,
96659665 (b) a withdrawal made as a result of the death
96669666 or disability of the designated beneficiary
96679667 of an account,
96689668 (c) a withdrawal that is made on the account of
96699669 a scholarship or the allo wance or payment
96709670 described in Section 135(d)(1)(B) or ( C) or
96719671
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97229722 by the Internal Revenue Code, received by
97239723 the designated beneficiary to the extent the
97249724 amount of the refund does not exceed the
97259725 amount of the scholarship, allowance , or
97269726 payment, or
97279727 (d) a rollover or change of designated
97289728 beneficiary as permitted by su bsection F of
97299729 Section 3970.7 of Title 70 of Oklahoma
97309730 Statutes, and
97319731 (2) “rollover” means the transfer of funds from the
97329732 Oklahoma College Savings Plan to any other plan
97339733 under Section 529 of the Internal Revenue Code.
97349734 18. For taxable years beginning after De cember 31, 2005,
97359735 retirement benefits received by an individual from any component of
97369736 the Armed Forces of the Unite d States in an amount not to exceed the
97379737 greater of seventy-five percent (75%) of such b enefits or Ten
97389738 Thousand Dollars ($10,000.00) shall be e xempt from taxable income
97399739 but in no case less than the amount o f the exemption provided by
97409740 paragraph 14 of this su bsection.
97419741 19. For taxable years beginning after December 31, 2006,
97429742 retirement benefits received by federal civil service retirees,
97439743 including survivor annuities, paid in lieu of Social Security
97449744 benefits shall be exempt from taxable income to the extent suc h
97459745 benefits are included in the federal adjusted gross income pursuant
97469746
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97969796
97979797 to the provisions of Section 86 of the Internal Revenue Code, 26
97989798 U.S.C., Section 86, according to the following schedule:
97999799 a. in the taxable year beginning January 1, 2007, twenty
98009800 percent (20%) of such benefits shall be exempt,
98019801 b. in the taxable year beginning January 1, 20 08, forty
98029802 percent (40%) of such benefits shall be exemp t,
98039803 c. in the taxable year beginning January 1, 2009, sixty
98049804 percent (60%) of such benefits shall be exempt,
98059805 d. in the taxable year beginning January 1, 2010, eighty
98069806 percent (80%) of such benefits shall be exempt, and
98079807 e. in the taxable year beginning January 1, 2011, and
98089808 subsequent taxable years, one hundred percent (10 0%)
98099809 of such benefits shall be exempt.
98109810 20. a. For taxable years beginning after December 31, 2007, a
98119811 resident individual may deduct up to T en Thousand
98129812 Dollars ($10,000.00) from Oklahoma adjusted gross
98139813 income if the individual, or the dependent of the
98149814 individual, while living, donates one or more human
98159815 organs of the individual to another human being for
98169816 human organ transplantation. As used in this
98179817 paragraph, “human organ” means all or part of a l iver,
98189818 pancreas, kidney, intestine, lung , or bone marrow. A
98199819 deduction that is claimed under this paragraph may be
98209820
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98719871 claimed in the taxable year in which the human organ
98729872 transplantation occurs.
98739873 b. An individual may claim this deduction only once, and
98749874 the deduction may be claimed only for unreimbursed
98759875 expenses that are in curred by the individual and
98769876 related to the organ d onation of the individual.
98779877 c. The Oklahoma Tax Commission shall promulgate rules to
98789878 implement the provisions of this paragraph which shall
98799879 contain a specific list of expenses which may be
98809880 presumed to qualify for the deduction. The Tax
98819881 Commission shall pre scribe necessary requirements for
98829882 verification.
98839883 21. For taxable years beginning after December 31, 2009, there
98849884 shall be exempt from taxable i ncome any amount received by the
98859885 beneficiary of the death benef it for an emergency medical technician
98869886 or a registered emergency medical responder provided by Section 1 -
98879887 2505.1 of Title 63 of the Oklahom a Statutes.
98889888 22. For taxable years beginning after Dece mber 31, 2008,
98899889 taxable income shall be increased by any unemplo yment compensation
98909890 exempted under Section 85(c) of the Internal Revenue Code, 26
98919891 U.S.C., Section 85(c)(2009).
98929892 23. For taxable years begin ning after December 31, 2008, there
98939893 shall be exempt from taxable income any payment in an amount less
98949894 than Six Hundred Dollars ($600.00) received by a person as an award
98959895
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99469946 for participation in a competitive livestock show event. For
99479947 purposes of this paragra ph, the payment shall be treated as a
99489948 scholarship amount paid by the entity sponsoring the event and the
99499949 sponsoring entity shall cause the payment to be categorized as a
99509950 scholarship in its books and records.
99519951 24. For taxable years beginning on or after Jan uary 1, 2016,
99529952 taxable income shall be increased by any amount of state and local
99539953 sales or income taxes deducted under 26 U.S.C., Section 164 of the
99549954 Internal Revenue Code . If the amount of state and local taxes
99559955 deducted on the federal return is limited, ta xable income on the
99569956 state return shall be increased onl y by the amount actually deducted
99579957 after any such limitations ar e applied.
99589958 F. 1. For taxable years beginning afte r December 31, 2004, a
99599959 deduction from the Oklahoma adjusted gross income of any individ ual
99609960 taxpayer shall be allowed for qualifying gains rece iving capital
99619961 treatment that are included in the federal adjust ed gross income of
99629962 such individual taxpayer during the taxable year.
99639963 2. As used in this subsection:
99649964 a. “qualifying gains receiving capita l treatment” means
99659965 the amount of net capital gains, as defined in Section
99669966 1222(11) of the Internal Revenue Code, inclu ded in an
99679967 individual taxpayer’s federal income tax return that
99689968 result from:
99699969
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1002010020 (1) the sale of real property or tangible personal
1002110021 property located within Oklahoma that has been
1002210022 directly or indirectly owned by the individual
1002310023 taxpayer for a holding period of at least five
1002410024 (5) years prior to the date of the tran saction
1002510025 from which such net capital gains arise,
1002610026 (2) the sale of stock or the sale of a direct or
1002710027 indirect ownership interest in an Oklahoma
1002810028 company, limited liability company , or
1002910029 partnership where such st ock or ownership
1003010030 interest has been directly or indi rectly owned by
1003110031 the individual taxpayer for a holding period of
1003210032 at least two (2) years prior to the date of the
1003310033 transaction from which the net capital gains
1003410034 arise, or
1003510035 (3) the sale of real property, tangibl e personal
1003610036 property or intangible personal property located
1003710037 within Oklahoma as part of the sale of all or
1003810038 substantially all of the assets of an Oklahoma
1003910039 company, limited liability company , or
1004010040 partnership or an Oklahoma proprietorship
1004110041 business enterprise wh ere such property has been
1004210042 directly or indirectly o wned by such entity or
1004310043 business enterprise or owned by the owners of
1004410044
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1009510095 such entity or business enterprise for a period
1009610096 of at least two (2) years prior to the date of
1009710097 the transaction from which the net capita l gains
1009810098 arise,
1009910099 b. “holding period” means an uninterrupted period of
1010010100 time. The holding period shall include any additional
1010110101 period when the property was held by another
1010210102 individual or entity, if such additional period is
1010310103 included in the taxpayer ’s holding period for the
1010410104 asset pursuant to the Internal Revenue Code,
1010510105 c. “Oklahoma company,” “limited liability company ,” or
1010610106 “partnership” means an entity whose primary
1010710107 headquarters have been located in Ok lahoma for at
1010810108 least three (3) uninterrupted years prior to the date
1010910109 of the transaction from which the net capital gains
1011010110 arise,
1011110111 d. “direct” means the individual taxpayer directly owns
1011210112 the asset,
1011310113 e. “indirect” means the individual taxpayer owns an
1011410114 interest in a pass-through entity (or chain of pass -
1011510115 through entities) tha t sells the asset that gives rise
1011610116 to the qualifying gains receiving capital treatment.
1011710117 (1) With respect to sales of real property or
1011810118 tangible personal property located within
1011910119
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1017010170 Oklahoma, the deduction described in this
1017110171 subsection shall not apply unless the p ass-
1017210172 through entity that makes the sale has held the
1017310173 property for not less than five (5) uninterrupted
1017410174 years prior to the date of the trans action that
1017510175 created the capital gain, and each pass -through
1017610176 entity included in the chain of ownership has
1017710177 been a member, partner, or shareholder of the
1017810178 pass-through entity in the tier immediately below
1017910179 it for an uninterrupted period of not less than
1018010180 five (5) years.
1018110181 (2) With respect to sales of stock or ownersh ip
1018210182 interest in or sales of all or substantially all
1018310183 of the assets of an Oklahoma company, limited
1018410184 liability company, partnership or Oklahoma
1018510185 proprietorship business enterprise, the deduction
1018610186 described in this subsection shall not apply
1018710187 unless the pass-through entity that makes the
1018810188 sale has held the stock or ownership interest for
1018910189 not less than two (2) uninterrupted ye ars prior
1019010190 to the date of the transaction that created the
1019110191 capital gain, and each pass -through entity
1019210192 included in the chain of ownership has be en a
1019310193 member, partner or shareholder of the pass -
1019410194
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1024510245 through entity in the tier immediately below it
1024610246 for an uninterrupted period of not less than two
1024710247 (2) years. For purposes of this division,
1024810248 uninterrupted ownership prior to July 1, 2007,
1024910249 shall be included in the determination of the
1025010250 required holding period prescribed by this
1025110251 division, and
1025210252 f. “Oklahoma proprietorship busi ness enterprise” means a
1025310253 business enterprise whose income and expenses have
1025410254 been reported on Schedule C or F of an individual
1025510255 taxpayer’s federal income tax return, or any similar
1025610256 successor schedule publish ed by the Internal Revenue
1025710257 Service and whose primar y headquarters have been
1025810258 located in Oklahoma for at least three (3)
1025910259 uninterrupted years prior to the date of the
1026010260 transaction from which the ne t capital gains arise.
1026110261 G. 1. For purposes of computing its Ok lahoma taxable income
1026210262 under this section, the divid ends-paid deduction otherwise allowed
1026310263 by federal law in computing net income of a real estate investment
1026410264 trust that is subject to federal inco me tax shall be added back in
1026510265 computing the tax imposed by this state under this title if the real
1026610266 estate investment trust is a captive real estate investment trust.
1026710267 2. For purposes of computing its O klahoma taxable income under
1026810268 this section, a taxpayer s hall add back otherwise deductible rents
1026910269
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1032010320 and interest expenses paid to a captive real estate investment trust
1032110321 that is not subject to the provisions of paragraph 1 of this
1032210322 subsection. As used in this s ubsection:
1032310323 a. the term “real estate investment trust ” or “REIT”
1032410324 means the meaning ascribed to such term in Section 856
1032510325 of the Internal Revenue Code,
1032610326 b. the term “captive real estate investment trust ” means
1032710327 a real estate investment trust, the shares or
1032810328 beneficial interests of which are not regularly traded
1032910329 on an established securities market and more than
1033010330 fifty percent (50%) of the voting power or value of
1033110331 the beneficial interests or shares of which are owned
1033210332 or controlled, directly or indirectly, or
1033310333 constructively, by a single entity that is:
1033410334 (1) treated as an association taxable as a
1033510335 corporation under the Internal Revenue Code, and
1033610336 (2) not exempt from federal income tax p ursuant to
1033710337 the provisions of Section 501(a) of the Internal
1033810338 Revenue Code.
1033910339 The term shall not include a real estate investment
1034010340 trust that is intended to be regularly traded on an
1034110341 established securities mark et, and that satisfies the
1034210342 requirements of Section 856(a)(5) and (6) of the U.S.
1034310343
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1039410394 Internal Revenue Code by reason of Section 856(h)(2)
1039510395 of the Internal Revenue Code,
1039610396 c. the term “association taxable as a corporation ” shall
1039710397 not include the following entities:
1039810398 (1) any real estate investment trust as defined in
1039910399 paragraph subparagraph a of this subsection
1040010400 paragraph other than a “captive real estate
1040110401 investment trust”, or
1040210402 (2) any qualified real estate i nvestment trust
1040310403 subsidiary under Section 856(i) of the Internal
1040410404 Revenue Code, other than a qualified REIT
1040510405 subsidiary of a “captive real estate investment
1040610406 trust”, or
1040710407 (3) any Listed Australian Property T rust (meaning an
1040810408 Australian unit trust registered as a “Managed
1040910409 Investment Scheme” under the Australian
1041010410 Corporations Act in which the principal class of
1041110411 units is listed on a recognized stock exchange in
1041210412 Australia and is regularly traded on an
1041310413 established securities market), or an entity
1041410414 organized as a trust, p rovided that a Listed
1041510415 Australian Property Trust owns or control s,
1041610416 directly or indirectly, seventy -five percent
1041710417
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1046810468 (75%) or more of the voting power or value of the
1046910469 beneficial interests or shares of such t rust, or
1047010470 (4) any Qualified Foreign Entity, meaning a
1047110471 corporation, trust, association or partnership
1047210472 organized outside the laws of the United States
1047310473 and which satisfies t he following criteria:
1047410474 (a) at least seventy-five percent (75%) of the
1047510475 entity’s total asset value at the close of
1047610476 its taxable year is represent ed by real
1047710477 estate assets, as defined in Section
1047810478 856(c)(5)(B) of the Internal Revenue Code,
1047910479 thereby including share s or certificates of
1048010480 beneficial interest in any real estate
1048110481 investment trust, cash and cash equivalents,
1048210482 and U.S. Government securities,
1048310483 (b) the entity receives a dividend -paid
1048410484 deduction comparable to Sect ion 561 of the
1048510485 Internal Revenue Code, or is exempt from
1048610486 entity level tax,
1048710487 (c) the entity is required to distribute at
1048810488 least eighty-five percent (85%) of its
1048910489 taxable income, as computed in the
1049010490 jurisdiction in which it is organized, to
1049110491
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1054210542 the holders of its sha res or certificates of
1054310543 beneficial interest on an an nual basis,
1054410544 (d) not more than ten percent (10%) of the
1054510545 voting power or value in such en tity is held
1054610546 directly or indirectly or constructively b y
1054710547 a single entity or individual, or the shares
1054810548 or beneficial interests of such entity are
1054910549 regularly traded on an e stablished
1055010550 securities market, and
1055110551 (e) the entity is organized in a country which
1055210552 has a tax treaty with the United States.
1055310553 3. For purposes of this subsection, the constructive ownership
1055410554 rules of Section 318(a) of the Internal Revenue Code, as modified by
1055510555 Section 856(d)(5) of the Internal Revenue Code, shall apply in
1055610556 determining the ownership of stock, assets, or net profits of any
1055710557 person.
1055810558 4. A real estate investment trust that does not become
1055910559 regularly traded on an established securities market within one (1)
1056010560 year of the date on which it first becomes a real estate investment
1056110561 trust shall be deemed not to have been regularly traded on an
1056210562 established securities market, retroactive to the date it first
1056310563 became a real estate investment trust, and shall file an a mended
1056410564 return reflecting such retroactive designation for any tax year or
1056510565 part year occurring during its initial year of status as a real
1056610566
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1061710617 estate investment trust. For purposes of this subsection, a real
1061810618 estate investment trust becomes a real estate invest ment trust on
1061910619 the first day it has both met the requirements of Section 856 of the
1062010620 Internal Revenue Code and has elected to be treated as a re al estate
1062110621 investment trust pursuant to Section 856(c)(1) of the Internal
1062210622 Revenue Code.
1062310623 SECTION 25. AMENDATORY 69 O.S. 2011, Section 4002, is
1062410624 amended to read as follows:
1062510625 Section 4002. There is hereby created in the Executive Branch
1062610626 of Government the Department of Transportation and the
1062710627 Transportation Commission. The Department shall function under the
1062810628 direct control and supervision of the Commission as a part of the
1062910629 executive branch of state government in carrying out the
1063010630 transportation policies, plans and programs of this state. In
1063110631 accord with appropriations made by the Legislature and grant s of
1063210632 funds from federal, state, regional, local or private agencies, the
1063310633 Department shall, acting by or through the Director or his duly
1063410634 authorized officer or employee, have the power and it shall be its
1063510635 duty:
1063610636 1. To coordinate and develop for the State of Oklahoma a
1063710637 comprehensive transportation plan to meet present and future needs
1063810638 for adequate, safe and efficient transportation facilities at
1063910639 reasonable cost to the people.
1064010640
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1069110691 2. To coordinate the development and operation of such
1069210692 transportation facilities in the state including, but not limited
1069310693 to, highways, public transportation, railroad, ma rine and waterways
1069410694 and aeronautics.
1069510695 3. To develop, peri odically revise and maintain a comprehensive
1069610696 state master plan for transportation facilities.
1069710697 4. To develop measurable objectives and goals designed to carry
1069810698 out the master plan for transportation an d report progress in
1069910699 achievement of objectives and goals to the Governor and Legislature
1070010700 as part of the annual budget submission.
1070110701 5. To make such studies and analyses o f transportation problems
1070210702 as may be requested by the Governor or Legislature relative t o any
1070310703 aspect of transportation in the state.
1070410704 6. To exercise and perform such functions, powers and duties as
1070510705 may be from time to time conferred or imposed by law, inclu ding all
1070610706 the functions, powers and duties assigned and transferred to the
1070710707 Department of Transportation by this act.
1070810708 7. To apply for, accept an d receive and be the administrator
1070910709 for and in behalf of the st ate agencies, boards and commissions of
1071010710 all federal or other monies now or hereafter available for purposes
1071110711 of transportation or which wou ld further the intent and specific
1071210712 purposes of this act. This paragraph shall not apply to the
1071310713 Oklahoma Corporation C ommission insofar as federal funds for
1071410714 transportation regulatory purposes are concerned. Provided further,
1071510715
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1076610766 nothing in this act shall be c onstrued to limit the authority of any
1076710767 town, city, county, regional authority, port authority or airport
1076810768 authority to apply for, accept, receive and be the administrator of
1076910769 all federal funds or other monies now or hereafter available to such
1077010770 subdivisions of government for the purpose of transportation or any
1077110771 other local matter. The provisions of this act shall not apply to
1077210772 funds available for projects for providing trans portation services
1077310773 to meet special needs of the elderly and handicapped persons with
1077410774 disabilities under Section 16 (b), (2) of the Urban Mass
1077510775 Transportation Act of 1964, as amended (49 U.S.C.A., Section 16 12
1077610776 (b), (2)), or to programs administered by the De partment of
1077710777 Institutions, Social and Rehabilitative Services for transportation
1077810778 services to the elderly and handicapped persons with disabilities.
1077910779 8. To cooperate with local governments in the planning an d
1078010780 development of transportation -related activities, and encourage
1078110781 state and federally funded plans and programs at the local level
1078210782 consistent with the goals and objectives of the state master pl an
1078310783 for transportation.
1078410784 9. To evaluate and encourage the devel opment and use of public
1078510785 transportation in Oklahoma where such use will contribute to a
1078610786 reduction in traffic congestion, public convenienc e, air quality, or
1078710787 energy conservation. To administer f inancial assistance programs
1078810788 for public transportation service s, facilities and equipment, using
1078910789 state and/or federal funds for administrative activities, and to
1079010790
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1084110841 pass through to public, private enterp rise and/or private nonprofit
1084210842 entities those federal, lo cal and/or private funds intended for the
1084310843 purpose of meeting p ublic transportation capital and operating
1084410844 needs, excluding those federal, local and/or private funds intended
1084510845 for the purpose of meeting the capital and operating needs of fixed
1084610846 route, regularly scheduled public transportation services operating
1084710847 within cities of greater than three hundred thousand (300,00 0)
1084810848 population according to the latest Federal Decennial Census. To
1084910849 ensure, through positive actions, that private enterprise providers
1085010850 of public transportation are involved in all levels of public
1085110851 transportation planning efforts, in both metropolitan and
1085210852 nonmetropolitan areas, and are given the opportunity to provide
1085310853 public transportation s ervices, by contract or other means which
1085410854 provide a reasonable return, wherever such services are now or will
1085510855 be provided utilizing federal, state or local public funds.
1085610856 Exceptions to this requirement that private enterprise provide such
1085710857 services may be made only where:
1085810858 a. a county does not have an existing pri vate enterprise
1085910859 public transportation operator which could pro vide
1086010860 such services,
1086110861 b. the existing private enterpr ise public transportation
1086210862 operator declines to provide such service, or
1086310863 c. the organization seeking to secure or provide such
1086410864 services by means other than private enterprise
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1091610916 operators, such as operating th e system themselves,
1091710917 provides to the Department, or any other party upon
1091810918 request, budgetary documentation that the alternative
1091910919 means are more appropriate and less expensive on a
1092010920 passenger-mile basis.
1092110921 Provided, however, that there shall be exempted from the above
1092210922 requirement all fixed route regularly schedu led public
1092310923 transportation services, operating in cities of greater than three
1092410924 hundred thousand (300,000) population, according to the latest
1092510925 federal decennial census Federal Decennial Census; and
1092610926 Provided further, this act shall not alter any powers of
1092710927 counties, cities and towns to initiate, designate , or construct any
1092810928 project or other object of expenditure now or h ereafter funded by
1092910929 federal transportation or state gasol ine and motor fuel tax funds
1093010930 allocated to those counties, cities and towns.
1093110931 SECTION 26. AMENDATORY 69 O.S. 2011, Section 4033, is
1093210932 amended to read as follows:
1093310933 Section 4033. A. Monies allocated from the Public Transit
1093410934 Revolving Fund by the Oklahoma Department of Trans portation may be
1093510935 used for local share or matching f unds for the purpose of federal
1093610936 capital or operating grants. Prior to the allocation of monies from
1093710937 the Public Transit Revolving Fund, each eligible entity desiring
1093810938 monies from the Public Transit Revolvin g Fund, shall provide to the
1093910939 Department, a proposed budget outlining the proposed use of the
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1099110991 monies for the next fiscal year. Any eligible entity not submitting
1099210992 a proposed budget shall be deemed to waive any claim to m onies from
1099310993 the Public Transit Revolvi ng Fund for the next fiscal year. All
1099410994 monies distributed among the eligible entities shall be audited to
1099510995 ensure compliance with applicable law and the latest avai lable
1099610996 audited financial statement shall be provided to t he Department.
1099710997 B. Any eligible entit y receiving monies from the Public Transit
1099810998 Revolving Fund shall expend a minimum of fifty percent (50%) of the
1099910999 monies for services for the elderly and the handicapped persons with
1100011000 disabilities.
1100111001 C. Allocations of progra m funds from the Public Transit
1100211002 Revolving Fund shall not be subject to the Central Purch asing Act,
1100311003 Section 85.1 et seq. of Title 74 of the Oklahoma Statutes. However,
1100411004 any equipment purchased with mon ies from the Public Transit
1100511005 Revolving Fund shall be subj ect to the Central Purchasing Act.
1100611006 SECTION 27. AMENDATORY 70 O. S. 2011, Section 1-107, is
1100711007 amended to read as follows:
1100811008 Section 1-107. Either in conjunction with public schools or
1100911009 otherwise under the control and supervision of schoo l agencies and
1101011010 officials provided by law for the control and supervision of public
1101111011 schools, other educational services may include health activities,
1101211012 school lunch programs, audiovisual education, safe ty education,
1101311013 vocational rehabilitation, education of ex ceptional children and
1101411014 handicapped children with disabilities, playground and physical
1101511015
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1106611066 education activities and such other special services, functions , and
1106711067 activities as may be authorized by law or by regulation of the State
1106811068 Board of Education.
1106911069 SECTION 28. AMENDATORY 70 O.S. 2011, Section 18 -109.5,
1107011070 as amended by Section 1, Chapter 228, O.S.L. 2018 (70 O.S. Supp.
1107111071 2020, Section 18-109.5), is amended to read as follows:
1107211072 Section 18-109.5. A. As used in Section 18-201.1 of this
1107311073 title:
1107411074 1. “Visual impairment” means an impairment in vision that, even
1107511075 with correction, advers ely affects a child’s educational
1107611076 performance. This includes both partial sight and blindness;
1107711077 2. “Specific learning disability” means a disorder in one or
1107811078 more of the basic psychological processes invol ved in understanding
1107911079 or in using language, spoken o r written, that may manifest itself in
1108011080 the imperfect ability to listen, think, speak, read, write, spell or
1108111081 to do mathematical calculations, including conditions such as
1108211082 perceptual disabilities, brain inju ry, minimal brain dysfunction,
1108311083 dyslexia and develop mental aphasia. The term does not include
1108411084 learning problems that are primarily the result of visual, hearing
1108511085 or motor disabilities, of intellectual disability, of emoti onal
1108611086 disturbance or of environmental , cultural or economic disadvantage;
1108711087 3. “Deafness” means a hearing impairment that is so severe that
1108811088 the child is impaired in processing linguistic information thr ough
1108911089
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1114011140 hearing, with or without amplification, that advers ely affects a
1114111141 child’s educational performance;
1114211142 4. “Economically disadvantaged ” means all children who qualify
1114311143 for free or reduced lunches;
1114411144 5. “Intellectual disability ” means significantly subaverage
1114511145 general intellectual functioning, existing concurrently with
1114611146 deficits in adaptive behavior and manifested during the development
1114711147 period, that adversely affects a child ’s educational performance;
1114811148 6. “Emotional disturbance ” means a condition exhibiting one or
1114911149 more of the following characteristics over a long pe riod of time and
1115011150 to a marked degree that adversely affects a child ’s educational
1115111151 performance:
1115211152 a. an inability to learn which cannot be explained by
1115311153 intellectual, sensory or health factors,
1115411154 b. an inability to build or maintain satisfactory
1115511155 interpersonal relationships with peers and teachers,
1115611156 c. inappropriate types of behavior or feelings unde r
1115711157 normal circumstances,
1115811158 d. a general pervasive mood of unhappiness or depression,
1115911159 or
1116011160 e. a tendency to develop phy sical symptoms or fears
1116111161 associated with personal or scho ol problems.
1116211162
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1121311213 The term includes child ren who are schizophrenic. The term does not
1121411214 include children who are socially maladjusted, unless it is
1121511215 determined that they are seriously emotionally disturbed;
1121611216 7. “Gifted” means identified students as outlined in Se ction
1121711217 1210.301 of this title;
1121811218 8. “Hearing impairment” means an impairment in hearing, whether
1121911219 permanent or fluctuating, that adversely affects a child ’s
1122011220 educational performance but that is not includ ed under the
1122111221 definition of “deafness”;
1122211222 9. “Multiple disabilities” means concomitant impairm ents, such
1122311223 as intellectual disability – blindness or intellectual disability –
1122411224 orthopedic impairment, the combination of which causes such severe
1122511225 educational needs that they cannot be accommodated in special
1122611226 education programs solely for one of the impairm ents. The term does
1122711227 not include deaf-blindness;
1122811228 10. “Orthopedic impairment ” means a severe orthopedic
1122911229 impairment that adversely affects a child ’s educational performance.
1123011230 The term includes impairments caused by a cong enital anomaly,
1123111231 impairments caused b y disease such as poliomyelitis and bone
1123211232 tuberculosis, and impairments from other causes such as cerebral
1123311233 palsy, amputations and fractures or burns that cause contr actures;
1123411234 11. “Other health impairment ” means having limited strength,
1123511235 vitality or alertness , including a heightened alertness to
1123611236 environmental stimuli, that results in limited alertness with
1123711237
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1128811288 respect to the educational environment that adversely affects a
1128911289 child’s educational performance and is due to chronic or acute
1129011290 health problems such as asthm a, attention deficit disorder or
1129111291 attention deficit hyperactivity disorder, diabetes, epilepsy, a
1129211292 heart condition, hemophilia, lead poisoning, leukemia, nephritis,
1129311293 rheumatic fever, sickle cell anemia and Tourette syndrome ;
1129411294 12. “Speech or language impairmen t” means a communication
1129511295 disorder, such as stutteri ng, impaired articulation, a language
1129611296 impairment, or a voice impairment, that adversely affects a child ’s
1129711297 educational performance;
1129811298 13. “Deaf-blindness” means concomitant hearing and visual
1129911299 impairments, the combination of which causes such severe
1130011300 communication and other developmental and educational problems that
1130111301 they cannot be accommodated in special education progr ams solely for
1130211302 children with deafness or children with b lindness;
1130311303 14. “Autism” means a developmental disability significantly
1130411304 affecting verbal and nonverbal communication and social interaction,
1130511305 generally evident before age three (3), that adversely affec ts a
1130611306 child’s educational performance. Other characteris tics often
1130711307 associated with autism ar e engagement in repetitive activities and
1130811308 stereotyped movements, resistance to environmental change or change
1130911309 in daily routines, and unusual responses to sensory ex periences.
1131011310 Autism does not apply if a child ’s educational performance is
1131111311
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1136211362 adversely affected primarily because the child has an emotional
1136311363 disturbance, as defined in this subsection;
1136411364 15. “Traumatic brain injury ” means an acquired injury to the
1136511365 brain caused by an external physical force, resulting in total or
1136611366 partial functional disability or psych osocial impairment, or both,
1136711367 that adversely affects a child’s educational performance. Traumatic
1136811368 brain injury applies to open or closed head injuries resulting in
1136911369 impairments in one or more areas such as cognition; lang uage;
1137011370 memory; attention; reasoning; abstract thinking; judgment; problem -
1137111371 solving; sensory, perceptual, and motor abilities; psychosocial
1137211372 behavior; physical functions; information processing; and speec h.
1137311373 Traumatic brain injury does not apply to brain injur ies that are
1137411374 congenital or degenerat ive or to brain injuries induced by birth
1137511375 trauma;
1137611376 16. “Bilingual” means those students who have limited English
1137711377 speaking abilities or who come from homes where Eng lish is not the
1137811378 dominant language as reported on the cur rent year application for
1137911379 accreditation;
1138011380 17. “Special Education Summer Program ” means those summer
1138111381 school programs which school districts may provide for children who
1138211382 are severely or profoundly multiple-handicapped disabled if their
1138311383 individualized educati on program states the need for a con tinuing
1138411384 educational experience to prevent loss of e ducational achievement or
1138511385 basic life skills. Any school district receiving funds for such
1138611386
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1143711437 special education summ er programs shall provide services as provided
1143811438 in Section 13-101 of this title; and
1143911439 18. “Optional Extended School Year Program ” means the program
1144011440 defined in Section 1 -109.1 of this title.
1144111441 B. The State Board of Education is hereby authorized to modify
1144211442 and redefine by rule the definitions set out in this sectio n
1144311443 whenever such modification is requ ired to receive federal assistance
1144411444 therefor.
1144511445 SECTION 29. AMENDATORY 70 O.S. 2011, Section 1210.508F,
1144611446 as last amended by Section 1, Chapter 208, O.S.L. 2019 (70 O.S.
1144711447 Supp. 2020, Section 1210.508F) , is amended to read as follows:
1144811448 Section 1210.508F. A. The State Board of Education s hall
1144911449 ensure that the reading competencies for elementary teachers are
1145011450 included in the competencies for special edu cation teachers.
1145111451 B. The State Board of Education and th e Commission for
1145211452 Educational Quality and Accountability in collaboration with the
1145311453 Oklahoma State Regents for Higher Education shall ensure that all
1145411454 teachers of early childhood education, elementary ed ucation and
1145511455 special education are provided quality train ing in intervention,
1145611456 instruction and remediation strategies in order to meet the needs of
1145711457 students in kindergarten through third grade who are determined to
1145811458 be at risk of reading difficulties. In add ition, quality education
1145911459 for prospective teachers shall be provided in research -based
1146011460 instructional strategies for instruction, assessment and
1146111461
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1151211512 intervention for literacy development for all students, including
1151311513 advanced readers, typically developing readers and struggling
1151411514 readers who are coping with a range of ch allenges, including, but
1151511515 not limited to, English learners and learners with handicapping
1151611516 conditions and learning and other disabilities (including dyslexia).
1151711517 Quality training shall include guidance f rom professional resources
1151811518 such as the Report of the Nat ional Reading Panel, Response to
1151911519 Intervention guidelines and professional organization s such as the
1152011520 Council for Exceptional Children, International Dyslexia
1152111521 Association, International Literacy Associa tion, National Council of
1152211522 Teachers of English and Nation al Association for the Education of
1152311523 Young Children.
1152411524 C. All institutions within The Ok lahoma State System of Higher
1152511525 Education that offer elementary, early childhood education or
1152611526 special education prog rams approved by the Commission for
1152711527 Educational Quality and Accountability shall incorporat e into those
1152811528 programs the requirement that teacher candidates study the five
1152911529 elements of reading instruction which are phonemic awareness,
1153011530 phonics, reading fluency, vocabulary and comprehension. Teacher
1153111531 candidates shall study strategies including, but not limited to,
1153211532 instruction that is explicitly taught, sequenced, multimodal
1153311533 (reading, writing, speaking, listening, hands -on, etc.),
1153411534 multidisciplinary and reflective t o adapt for individual learners.
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1158611586 D. Effective July 1, 2 010, teacher candidates enrolled in an
1158711587 institution within The Oklahoma State System of Higher Education in
1158811588 a special education program approved by the Commission for
1158911589 Educational Quality and Accountabi lity shall pass, prior to
1159011590 graduation, a comprehensive as sessment to measure their teaching
1159111591 skills in the area of reading instruction. The ass essment shall be
1159211592 developed and administered by the institutions that offer special
1159311593 education programs that lead to certification. The assessment shall
1159411594 measure the knowledge and understanding of the teache r candidate in
1159511595 the teaching of the five elements of reading instruction which are
1159611596 phonemic awareness, phonics, reading fluency, vocabulary and
1159711597 comprehension. The re sults of the assessment shall be reported
1159811598 annually by the institution to the Commission for Educational
1159911599 Quality and Accountability as a part o f the required annual report
1160011600 for the institution. The Commission shall include the data in the
1160111601 annual report to the Oklahoma Legislature as required pursuant to
1160211602 Section 6-186 of this title. It is the int ent of the Legislature to
1160311603 ensure that teachers grad uating from institutions within The
1160411604 Oklahoma State System of Higher Education have the knowledge and
1160511605 skills to effectively teach reading to all children.
1160611606 SECTION 30. AMENDATORY 72 O.S. 2011, Section 68.1, is
1160711607 amended to read as foll ows:
1160811608 Section 68.1. The purpose of this act Sections 68.1 and 68.2 of
1160911609 this title shall be to provide adequate training facilities for the
1161011610
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1166111661 training and rehabilitation of residents of the State of Oklahoma,
1166211662 who may be affected with such severe physical handicaps disabilities
1166311663 as to prevent their employment in the normal fields of vocational
1166411664 activity, without such specialized training, through the
1166511665 establishment of a Rehabilitation Center for the Severely
1166611666 Handicapped.
1166711667 SECTION 31. AMENDATORY 74 O.S. 2011, Section 85.58E, is
1166811668 amended to read as follows:
1166911669 Section 85.58E. A. The Risk Management Administrator, pursuant
1167011670 to the provisions of th is section and Section 85.34 85.58A of Title
1167111671 74 of the Oklahoma Statutes this title, may obtain or prov ide
1167211672 insurance coverage for any vehicle used by any entity specified in
1167311673 subsection B of this section for transportation services for elderly
1167411674 and/or handicapped persons with disabilities. The Risk Managemen t
1167511675 Administrator is authorized to determine eligibil ity criteria for
1167611676 participation in the Risk Management Program by such transportation
1167711677 services. In addition, the Risk Management Administrator is
1167811678 authorized to establish equipment and safety standards for the
1167911679 vehicles to be covered by the Risk Management P rogram.
1168011680 B. The Risk Management Administrator may obtain or provide the
1168111681 insurance coverage authorized by subsection A of this section for:
1168211682 1. Counties;
1168311683 2. Municipalities;
1168411684
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1173511735 3. Community action agencies de signated pursuant to Sections
1173611736 5035 through 5040 of Title 74 of the Oklahoma Statutes this title;
1173711737 4. Any charitable corporation formed for the purpose of
1173811738 providing either a volunteer or full -time fire department,
1173911739 established pursuant to Section 592 of Titl e 18 of the Oklahoma
1174011740 Statutes, furnishing transport ation for elderly and handicapped
1174111741 persons with disabilities; and
1174211742 5. Any vehicle owned and operated by a nonprofit organization
1174311743 that pursuant to contract with the state or a political subdivision
1174411744 of the state provides older persons transportation to and fr om
1174511745 medical, dental and religious services and relief from business and
1174611746 social isolation.
1174711747 C. The governing authorities of such transportation services
1174811748 for elderly and handicapped persons with disabilities shall be
1174911749 required to make payments for such insuran ce coverage as provided by
1175011750 Section 85.37 85.58M of Title 74 of the Oklahoma Statutes this
1175111751 title.
1175211752 D. Requests for the insurance coverage provided pursuan t to the
1175311753 provisions of this section shall be submitt ed in writing to the Risk
1175411754 Management Administrator by the transportation services for the
1175511755 elderly and handicapped persons with disabilities specified in
1175611756 subsection B of this section. Those transportation services for the
1175711757 elderly and handicapped persons with disabilities meeting
1175811758 eligibility criteria shall be approved for participation in the Risk
1175911759
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1181011810 Management Program by the Risk Management Administrator if the
1181111811 vehicles used by transportation services for the elderly and
1181211812 handicapped persons with disabilities meet the equipment and safety
1181311813 standards established by the Risk Management Administrator.
1181411814 SECTION 32. AMENDATORY 74 O.S. 2011, Section 840 -2.9, is
1181511815 amended to read as follows:
1181611816 Section 840-2.9. A. No person in the state service, whe ther
1181711817 subject to the provisions of the Merit System or in unclassified
1181811818 service, shall be appointed to or demoted or dismissed from any
1181911819 position in the state service, or in any way favored or
1182011820 discriminated against with respect to employment in the state
1182111821 service because of political or religious opinions or a ffiliations,
1182211822 race, creed, gender, color or national origin or by reason of any
1182311823 physical handicap disability so long as the physical handicap
1182411824 disability does not render the employee unable to do the work fo r
1182511825 which he the employee is employed. The hiring of special disabled
1182611826 veterans pursuant to Sections 401 through 404 of Title 72 of the
1182711827 Oklahoma Statutes shall not constitute favoritism as herein
1182811828 prohibited.
1182911829 B. No person shall use or promise to use, directl y or
1183011830 indirectly, any official authority or influenc e, whether possessed
1183111831 or anticipated, to secure or attempt to secure for any person an
1183211832 appointment or advantage in appointment to a position in the
1183311833 classified service, or an increase in pay or other advanta ge in
1183411834
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1188511885 employment in any such position, for the purp ose of influencing the
1188611886 vote or political action of any person, or for any consideration.
1188711887 Letters of inquiry, recommendation and reference for public
1188811888 employees by public officials shall not be considered of ficial
1188911889 authority or influence unless such letter co ntains a threat,
1189011890 intimidation, or irrelevant, derogatory or false information.
1189111891 C. No person shall make any false statement, certificate,
1189211892 score, rating or report with regard to any test, certification or
1189311893 appointment made under any provision of the Oklahoma Personnel Act
1189411894 or in any manner commit any fraud preventing the implementation of
1189511895 the provisions of the Oklahoma Personnel Act and rules made pursuant
1189611896 thereto.
1189711897 D. No employee, examiner or other person sha ll deny, deceive or
1189811898 obstruct any person in his or h er right to examination, eligibility,
1189911899 certification or appointment or furnish to any person any special or
1190011900 secret information for the purpose of effecting the rights or
1190111901 prospects of any person with respect to employment in the classified
1190211902 service.
1190311903 E. No person shall, directly or indirectly, give, render, pay,
1190411904 offer, solicit or accept any money, service or other valuable
1190511905 consideration for or as a result of a ny appointment, proposed
1190611906 appointment, promotion or proposed promotion to or any advantage in,
1190711907 a position in the classified or unclassified service.
1190811908
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1195911959 F. Alleged violation of this section shall be reported to the
1196011960 Oklahoma Merit Protection Commission.
1196111961 SECTION 33. AMENDATORY 74 O.S. 20 11, Section 954, as
1196211962 amended by Section 31, Chapter 214, O.S.L. 2013 (74 O.S. Supp. 2020,
1196311963 Section 954), is amended to read as follows:
1196411964 Section 954. It is hereby prohibited for any department or
1196511965 agency of the State of Oklahoma, or any official or employee o f the
1196611966 same for and on behalf of the State of Oklaho ma: to refuse to
1196711967 employ or to discharge any person, otherwise qualified, on account
1196811968 of race, color, creed, national origin, age, handicap disability, or
1196911969 ancestry; to discriminate for the same reasons in r egard to tenure,
1197011970 terms, or conditions of employment ; to deny promotion or increase in
1197111971 compensation solely for these reasons; to publish an offer of
1197211972 employment based on such discrimination; to adopt or enfo rce any
1197311973 rule or employment policy which so discrimi nates as to any employee;
1197411974 or to seek such informati on as to any applicant or employee or to
1197511975 discriminate in the selection of personnel for training solely on
1197611976 such basis. These provisions shall be cumulati ve and in addition to
1197711977 existing laws relating to dis crimination in the classified service.
1197811978 It shall be the duty of the Oklahoma Merit Protection Commission
1197911979 to investigate, upon its own initiative, upon complaint filed by any
1198011980 aggrieved person, or upon complaint filed by the Attorney General’s
1198111981 Office of Civil Rights Enforcement, any violation of this section
1198211982 and to enforce compliance with the same, both in the classified and
1198311983
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1203412034 the nonclassified service. The Attorney General ’s Office of Civil
1203512035 Rights Enforcement shall investigate, upon its own initiative or on
1203612036 complaint filed with it, any such violation and may f ile a formal
1203712037 complaint with the Oklahoma Merit Protection Commission. When any
1203812038 complaint is filed by the Attorney General with the Oklahoma Merit
1203912039 Protection Commission, the Oklahoma Merit Protection Commi ssion
1204012040 shall set a hearing on the same, at which hea ring the Attorney
1204112041 General, or his or her representative, may appear and present the
1204212042 finding of the Attorney General in regard to such violation. In the
1204312043 enforcement of this section, the Oklahoma Merit Prot ection
1204412044 Commission shall follow the provisions of ex isting laws relating to
1204512045 hearings, procedures , and notices, and shall have power to enforce
1204612046 its orders pertaining to violations of this section as is provi ded
1204712047 by law in regard to the classified service.
1204812048 SECTION 34. AMENDATORY 74 O.S . 2011, Section 2280, is
1204912049 amended to read as follows:
1205012050 Section 2280. A. There is hereby created a state trails system
1205112051 composed of:
1205212052 1. State nature trails , which shall be trails designed to
1205312053 deepen the public’s awareness and understanding of various
1205412054 ecological, geological or cultural qualities within the state by
1205512055 means of an interpretive service program;
1205612056
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1210712107 2. State hiking trails, which shall be extensive trai ls and
1210812108 will serve to connect parks, scenic areas, h istorical points and
1210912109 neighboring communities;
1211012110 3. State special-use trails, which shall be trails designed to
1211112111 provide for those trail activities which require special trail
1211212112 definition and will include trai ls for bicycling, public riding and
1211312113 motorcycle and minibike activities, as well as trails designed to
1211412114 meet the needs of the handicapped persons with disabilities , the
1211512115 blind and the elderly; and
1211612116 4. State heritage trails, which shall be trails designed to
1211712117 promote the identification and interpretation of sig nificant
1211812118 cultural and historic sites throughout the state.
1211912119 B. The Commission, in accordance with appropriate federal,
1212012120 state and local governmental organizations, shall establish a
1212112121 uniform marker for the t rails system.
1212212122 C. In the planning and designation o f trails, the Commission
1212312123 shall give due regard to t he interest of federal or state agencies,
1212412124 all political subdivisions, private land owners, interested
1212512125 individuals and citizen groups. Furthermore, the Co mmission
1212612126 encourages citizen participation in trail acquisition, construction,
1212712127 development and maintena nce where such activities will not conflict
1212812128 with the purposes of the Oklahoma Trails System Act.
1212912129
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1218012180 SECTION 35. AMENDATORY 74 O.S. 2 011, Section 3003, as
1218112181 last amended by Section 1, Ch apter 99, O.S.L. 2019 (74 O.S. Supp.
1218212182 2020, Section 3003), is amended to read as follows:
1218312183 Section 3003. As used in this actSection 3001 et seq. of this
1218412184 title:
1218512185 1. “Blind person” means a person having a visual acuity not to
1218612186 exceed 20/200 in the better eye, with correcting lenses, or visual
1218712187 acuity greater than 20/200 but with limitation in the field of
1218812188 vision such that the widest diameter of visual field subtends an
1218912189 angle no greater than twenty (20) degrees;
1219012190 2. “Committee” means the State Use Committee;
1219112191 3. “Qualified nonprofit agenc y for the severely handicapped” or
1219212192 “qualified nonprofit agency for the severely disabled ” means a
1219312193 nonprofit agency:
1219412194 a. employing severely disabled persons who constitute at
1219512195 least seventy-five percent (75%) of the personnel
1219612196 engaged in direct production of products or se rvices
1219712197 offered by the agency for procurement by this state
1219812198 and who meet the definition of “blind person” as
1219912199 provided for in paragraph 1 of this section, or
1220012200 b. which is certified as a sheltered worksho p by the Wage
1220112201 and Hour Division of the United States Dep artment of
1220212202 Labor;
1220312203
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1225412254 4. “Severely disabled person ” means an individual with a
1225512255 physical or mental disability constituting a substantial handicap
1225612256 impediment to employment and preventing the person from en gaging in
1225712257 normal competitive employment and includes any blind person;
1225812258 5. “Qualified organization ” means a blind person, qualified
1225912259 nonprofit agency for the severely handicapped disabled, or severely
1226012260 disabled person contracting to supply goods or services;
1226112261 6. “Manufactured” means goods made by manual labor;
1226212262 7. “Produced” means to have brought into existence or created
1226312263 from raw materials;
1226412264 8. “Processed” means the action of taking something through an
1226512265 established and mostly routine set of procedures or ste ps to
1226612266 substantially convert a potential product from one form to another.
1226712267 This action involves a sequence of multiple steps each requiring a
1226812268 distinct decision-making process to evolve a potential product to
1226912269 the next step; and
1227012270 9. “Assemble” means to put or fit together or put together the
1227112271 parts of a potential product.
1227212272 SECTION 36. AMENDATORY 74 O.S. 2011, Section 5010.2, is
1227312273 amended to read as follows:
1227412274 Section 5010.2. For purposes of this act Section 5010.1 et seq.
1227512275 of this title:
1227612276 1. “Disadvantaged business” means a business employing less
1227712277 than twenty-five persons of which a t least fifty-one percent (51%)
1227812278
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1232912329 of the outstanding stock is owned, regardless of minority status, by
1233012330 a person who is:
1233112331 a. by reason of social or economic background unable to
1233212332 compete in the free enterp rise system due to
1233312333 diminished capital and credit opportu nities of a
1233412334 quality or quantity similar to those available to
1233512335 others in the same business area who are not
1233612336 disadvantaged, and
1233712337 b. impeded from normal entry into the economic mainst ream
1233812338 because of historical practices of discrimination
1233912339 based on race, color, religion, ethnic background,
1234012340 sex, age, handicap disability, national origin, or
1234112341 service in the armed forces during the Vietnam
1234212342 conflict, and
1234312343 c. unable to compete effe ctively because of tendencies of
1234412344 regular financing and commercial organizations to
1234512345 restrict their services to established businesses, and
1234612346 d. in a state of low income;
1234712347 2. “Low income” means annual income which is eighty percent
1234812348 (80%) or less of the median annual income of the citizens of t his
1234912349 state as reported by the latest estimates of the U.S . Bureau of the
1235012350 Census;
1235112351
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1240212402 3. “Minority business” means a business employing less than
1240312403 twenty-five persons which is fifty -one percent (51%) owned and
1240412404 operated by one or more minority persons; and
1240512405 4. “Minority person” means a citizen of the United States who
1240612406 is Black, Hispanic, Oriental, American Indian, Eskimo, Aleut , or
1240712407 handicapped disabled.
1240812408 SECTION 37. AMENDATORY 74 O.S. 2011, Section 7009, is
1240912409 amended to read as follows:
1241012410 Section 7009. A. Participation in the State Charitable
1241112411 Campaign shall be limited to voluntary, charitable, health and
1241212412 welfare agencies that provide or support direct health and welfare
1241312413 services to individuals or their familie s and meet the criteria set
1241412414 out in this section. The health and welfare services shall be
1241512415 available to state employees, unless they are rendered to needy
1241612416 persons overseas. The services shall directly benefit human beings,
1241712417 whether children, youth, adults, the aged, the ill and infirm, or
1241812418 the mentally or physically handicapped children and adults with
1241912419 disabilities. The services shall consist of care, research , or
1242012420 education in the fields of human health or social adjustment and
1242112421 rehabilitation; relief for vi ctims of natural disasters and oth er
1242212422 emergencies; or assistance to those who are impoveris hed and,
1242312423 therefore, in need of food, shelter, clothing , and basic human
1242412424 welfare services.
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1247612476 B. For the purposes of the State Charitable Campaign, basic
1247712477 human welfare service shall not include:
1247812478 1. Organizations whose primary purpose is the direct or
1247912479 indirect support of institutions of higher education;
1248012480 2. Lobbying; and
1248112481 3. Religious activities.
1248212482 C. To be included in the State Charitable Campaign, a voluntary
1248312483 charitable agency, in addition to meeting th e other requirements set
1248412484 forth in this section, shall:
1248512485 1. Be a nonprofit, tax -exempt charitable organization and
1248612486 submit to the participating federation a 501(c)(3) exemption from
1248712487 the Internal Revenue Service;
1248812488 2. Be incorporated or authorized to do busine ss in this state
1248912489 as a private, nonprofit organization;
1249012490 3. Register, annually, with the Secretary of State to solicit
1249112491 or accept contributions in this state;
1249212492 4. Submit to the participating federation an audit of the
1249312493 agency, conducted by an accounting firm or individual holding a
1249412494 permit to practice public accoun ting in this state according to the
1249512495 generally accepted standards of accounting for nonprofit
1249612496 organizations; and
1249712497 5. Submit to the participating federation a copy of t he annual
1249812498 form 990.
1249912499
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1255012550 D. Applications to the State Charitable Campaign shall be
1255112551 submitted to the Oversight Committee for State Employee Charitable
1255212552 Contributions from local federations which shall include United
1255312553 Ways, United Funds, Combined Health Appeals, I nternational Social
1255412554 Service Agencies and any other local federation consisting of at
1255512555 least five local agencies which meet the requirements of this
1255612556 section. Each federation shall certify the application for its
1255712557 member agencies and shall give state charitab le agencies precedence
1255812558 over national agencies if both qualify for the charitable
1255912559 contribution campaign. Applications from individual agencies shall
1256012560 not be accepted.
1256112561 SECTION 38. This act shall become effective November 1, 2021.
1256212562
1256312563 58-1-628 DC 1/20/2021 7:31:48 PM