Req. No. 628 Page 1 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
STATE OF OKLAHOMA
1st Session of the 58th Legislature (2021)
SENATE BILL 582 By: Montgomery
AS INTRODUCED
An Act relating to disabled persons; amen ding 7 O.S.
2011, Sections 8, as amended by Section 1, Chapter
51, O.S.L. 2019, 12 and 19.1 (7 O.S. Supp. 2020,
Section 8), which relate to blind persons; amending
10 O.S. 2011, Section s 175.5, 175.7, 175.12, as
amended by Section 32, Chapter 304, O.S.L. 2 012 and
Section 440, as renumbered by Sec tion 6, Chapter 253,
O.S.L. 2012, and as amended by Section 479, Chapter
304, O.S.L. 2012 (10 O.S. Supp. 2020, Section s 175.12
and 440), which relate to children; amending 10A O.S.
2011, Sections 1-4-708, 1-7-104, as amended by
Section 2, Chapter 46, O.S.L . 2014 and Section 2-2-
503, as last amended by Sect ion 1, Chapter 234,
O.S.L. 2016 (10A O.S. Supp. 2020, Section s 1-7-104
and 2-2-503), which relate to children and the
Oklahoma Juvenile Code; amending 17 O.S. 2011,
Section 140.2, which relates to the Corp oration
Commission; amending 21 O.S. 2011, Section 649.3,
which relates to crime and punishments; amending 25
O.S. 2011, Section 307, as last amended by Section
57, Chapter 476, O.S.L. 2019 (25 O.S. Supp. 2020,
Section 307), which relates to definitions and
general provisions; amending 41 O.S. 2011, Sectio n
113.1, which relates to landlords and tenants;
amending 43A O.S. 2011, Section 5 -502, as last
amended by Section 1, Chapte r 360, O.S.L. 2019 (43A
O.S. Supp. 2020, Section 5-502), which relates to
mental health; amending 47 O.S. 2011, Section s 1104.6
and 1135.1, as amended by Section 1, Chapter 26,
O.S.L. 2016 (47 O.S. Supp. 2020, Section 1135.1) ,
which relate to motor vehicle s; amending 57 O.S.
2011, Section 549.1, as last amended by Section 2,
Chapter 197, O.S.L. 2018 (57 O.S. Supp. 2020, Section
549.1), which relates to prisons and reformatories;
amending 59 O.S. 2011, Section s 328.3, as last
Req. No. 628 Page 2 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
amended by Section 1, Chapter 397, O.S.L. 2019 and
888.3, as amended by Section 1, Chapter 383, O.S.L.
2019 (59 O.S. Supp. 2020, Section s 328.3 and 888.3),
which relate to professions and occupations; amending
61 O.S. 2011, Section 11, as amended by Section 303,
Chapter 304, O.S.L. 2012 (61 O.S. Supp. 2020, Section
11), which relates to public buildings and public
works; amending 62 O.S. 2011, Section 34.29, as
amended by Section 19, Chapter 358, O.S.L. 2013 (62
O.S. Supp. 2020, Section 34.29) , which relates to
public finance; amending 63 O.S. 2011, Section 1-
741.12, which relates to public health and safety;
amending 68 O.S. 2011, Section 2358, as last amended
by Section 5, Chapter 201, O.S.L. 2019 (68 O.S. Supp.
2020, Section 2358), which relates to revenue and
taxation; amending 69 O.S. 2011, Sections 4002 and
4033, which relate to roads, bridges and ferries;
amending 70 O.S. 2011, Section s 1-107, 18-109.5, as
amended by Section 1, Chapter 228, O.S.L. 20 18 and
1210.508F, as last amended by Section 1, Chapter 208,
O.S.L. 2019 (70 O.S. Supp. 2020, Sections 18-109.5
and 1210.508F), which relate to schools; amending 72
O.S. 2011, Section 68.1 , which relates to soldiers
and sailors; amending 74 O.S. 2011, Section s 85.58E,
840-2.9, 954, as amended by Section 31, Chapter 214,
O.S.L. 2013, 2280, 3003, as last amended by Section
1, Chapter 99, O.S.L. 2019, 5010.2 and 7009 (74 O.S.
Supp. 2020, Sections 954 and 3003), which relate to
state government; modifying terminology; updating
references; updating statutory language; making
language gender-neutral; and providing an effective
date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 7 O.S. 2011, Section 8, as amended
by Section 1, Chapter 51, O.S.L. 2019 (7 O.S. Supp. 2020, Section
8), is amended to read as follows:
Section 8. A. The state plan for library servic es shall be
amended in accordance with the Federal Library Services and
Req. No. 628 Page 3 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Construction Act and applicable regulations to reflect the authority
and duty of the Division of Services for the Blind and Visually
Impaired of the State Depart ment of Rehabilitation Services to
provide special library services, including braille and recorded
books, to blind and visually handicapped disabled persons as
provided by state law.
B. Special library services for blind and physically
handicapped disabled adults, children, and students shall be
provided by the Division of Services for the Blind and Visually
Impaired of the Department in accordance with the Federal Library
Services and Construction Act, as amended, and applicable federal
regulations relating thereto; and consis tent with applicable
statutes and regulations. The Commission for Rehabilitation
Services shall, within the availability of state funds, annually
make available for such special library services sufficient funds to
earn the maximum available federal funds under the Federal Libr ary
Services and Constructio n Act and appropriations made in pursuance
thereof by Congress.
C. All federal requirements for interlibrary cooperation and
consultation shall be observed and entitlement of the De partment of
Libraries to receive federal funds for library services or
construction shall not be impaired by any state law prescribing the
duties, responsibilities and functions of the Division of Services
for the Blind and Visually Impaired of the Departm ent.
Req. No. 628 Page 4 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
SECTION 2. AMENDATORY 7 O.S. 2011, Section 12, is
amended to read as follows:
Section 12. Any driver of a vehicle who knowingly approaches
within fifteen (15) feet of a person who is in the roadway or at an
intersection and who is wholly or partia lly blind and who is
carrying a cane or walking stick white in color, or white tipped
with red, or who is using a dog guide wearing a specialized harness,
or who is wholly or partially deaf and is using a signal dog wearing
an orange identifying collar, or who is physically handicapped a
person with a disability and is using a service dog, shall
immediately come to a full stop and take such precautions before
proceeding as may be necessary to avoid accident or injury to the
person wholly or partially blind, deaf or physically handicapped a
person with a disability. For purposes of this section, a “dog
guide” means any dog that is specially trained to guide a blind
person.
SECTION 3. AMENDATORY 7 O.S. 2011, Se ction 19.1, is
amended to read as follows:
Section 19.1. A. Any blind, physically handicapped disabled,
deaf or hard-of-hearing person who is a passenger on any common
carrier, airplane, motor vehicle, railroad train, motorbus,
streetcar, boat, or any other public conveyance o r mode of
transportation operating within this stat e or any dog trainer from a
recognized training center when in the act of training guide,
Req. No. 628 Page 5 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
signal, or service dogs shall be entitled to have with him or her a
guide, signal, or service dog specially trained or being trained for
that purpose, without being r equired to pay an additional charge
therefor, but shall be liable as hereafter set forth in subsection B
of this section.
B. A blind, physically handicapped disabled, deaf or hard-of-
hearing person and hi s or her guide, signal , or service dog or a dog
trainer from a recognized training center in the act of training
guide, signal, or service dogs shall not be denied admittance to or
refused access to any of the following because of suc h dog: Any
street, highway, sidewalk, walkway , any common carrier, airpl ane,
motor vehicle, railroad train, motor bus, streetcar, boat , or any
other public conveyance or mode of transportation, hotel, motel , or
other place of lodging, public building main tained by any unit or
subdivision of governmen t, building to which the ge neral public is
invited, college dormitory and other educational facility,
restaurant or other place where food is offered for sale to the
public, or any other place of public accommo dation, amusement,
convenience, or resort to which the general public or any
classification of persons from the general public is regularly,
normally, or customarily invited within the State of Oklahoma this
state. Such blind, physically handicapped disabled, deaf or hard-
of-hearing person or dog trainer from a recognized training center
in the act of training guide, signal , or service dogs shall not be
Req. No. 628 Page 6 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
required to pay any additional charges for his or her guide, signal ,
or service dog, but shall be liable for any da mage done to the
premises by such dog.
C. A dog used by a deaf or hard-of-hearing person shall be
required to wear an orange identifying collar.
D. For the purposes of this section and Section 113.1 of Title
41 of the Oklahoma Statutes:
1. “Physically handicapped person” or “physically disabled
person” means any person who has a physical impairment which
severely and permanently restricts mobility of two or more
extremities, or who is so severely disabled as to be unable to move
without the aid of a whee lchair;
2. “Service dog” means any dog indivi dually trained to the
physically handicapped disabled person’s requirements; and
3. “Signal dog” means any dog trained to alert a deaf or hard -
of-hearing person to intruders or sounds.
SECTION 4. AMENDATORY 10 O.S. 2011, Section 175.5, is
amended to read as follows:
Section 175.5. (a) The Commission Director of the Department of
Human Services is hereby authorized and directed to formulate and to
be responsible for the administration and operati on of a
comprehensive and detailed plan for the purposes specified in
Section 175.1 et seq. of this title, and to make such rules and
Req. No. 628 Page 7 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
regulations as may be necessary or desirable for the administration
of this plan and the implementation of the provisions of this act.
(b) The Commission Director shall receive and expend in
accordance with such plan all necessary funds made available to it
by the United States government, by the state or its political
subdivisions, or by any other sources for such purposes.
(c) The Commission Director shall cooperate with the federal
government, through its appropriate ag ency, in developing,
extending, and improving such services, and in the administration of
the plan.
(d) The Commission Director shall establish and maintain such
methods of administration , including those necessary to establish
and maintain a merit system of person nel administration, as are
necessary for effective and efficient operation of the plan; shall
maintain records and prepare reports of services rende red; and shall
cooperate with health, medi cal, dental, nursing and welfare agencies
and organizations, and w ith any other agency of this state charged
with the administration of laws providing for the vocational or
remedial rehabilitation of handicapped children with disabilities.
(e) The Director is hereby authorized and directed to perform
all the duties and f unctions now formerly performed by the Director
of the Oklahoma Commission for Crippled Children and such other
duties relating to the Children with Special Health Care Needs
Program as may be assigned to the Director b y the Commission. The
Req. No. 628 Page 8 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Director is hereby auth orized and directed, subject to the control
of the Commission, to set up in the Department of Public Welfare
Human Services a unit to be charged primarily with responsibility in
the field of health services for crippled child ren, including the
planning, promoting and coo rdinating of crippled children ’s
services. The Director is hereby authorized to delegate to the
Supervisor of such unit of the Department such authority as is
necessary under the laws of the federal government and rules and
regulations promulgated by the Secretary of Health, Education and
Welfare, necessary to carry out the provisions of this act, subject
to the administrative supervision of the Director.
(f) The Commission Director is authorized to create positions,
fix salaries and employ necessary professional a nd clerical
personnel, to appoint advisory committees or consultants, and to pay
necessary travel expenses.
(g) The Commission Director shall have authority to provide for
the expenditure of all funds for the administra tion and operation of
the program as specified in this act, including payment for
physician’s and dentist’s services if payment is recommended by the
council of the Oklahoma State Medical Associ ation or the Executive
Council of the Oklahoma Dental Associat ion.
(h) The Commission Director is hereby authorized a nd directed to
formulate plans and procedures and to make such rules and
Req. No. 628 Page 9 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
regulations as may be ne cessary for the care of children with
emergency conditions.
SECTION 5. AMENDATORY 10 O. S. 2011, Section 175.7, is
amended to read as follows:
Section 175.7. (a) The Commission Director of the Department of
Human Services is hereby authorized and empowered to approve or
disapprove hospitals, convalescent homes, boarding homes, nursing
homes or foster homes and to contract for their serv ices on a basis
not to exceed their per diem c ost basis. The Commission Director is
hereby also authorized and empowered to approve or dis approve
professional personnel for the various types of services authorized
and contemplated by this act Section 175.1 et seq. of this title ,
and to contract for their services.
(b) Only a person who has been duly licensed by the Board of
Examiners in Optometry to practice optometry in this state, or a
person who has been duly licensed by the State Board of Medical
Licensure and Supervision to practice medicine or surgery in this
state shall be employed or pai d under the provisions of this act
Section 175.1 et seq. of this title, or from appropriations made by
this act Section 175.1 et seq. of this title, to examine the eyes of
a visually handicapped impaired child to determine whether or not he
or she has a defective vision that can be correc ted with lenses, or
to fit and furnish lenses for any such child.
Req. No. 628 Page 10 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
SECTION 6. AMENDATORY 10 O.S. 2011, Se ction 175.12, as
amended by Section 32, Chapter 304, O.S.L. 2012 (10 O.S. Supp. 2020,
Section 175.12), is amended to read as f ollows:
Section 175.12. (a) The Children’s Hospital of Oklahoma,
including its clinics and laboratories, is hereby designated as a
service institution for the physically handicapped disabled children
of this state, which also se rves as a teaching and train ing hospital
for the School of Medicine of the University of Oklahoma. Payment
for services by the Commission Department of Human Services to the
Children’s Hospital of Oklahoma shall be based on the actual per
diem cost of patient care exclusive of professional instructional
expense. In the event that the Commission Director of the
Department and Board of Regents of the Universit y of Oklahoma cannot
agree on a per diem charge for patients of the Commission
Department, the Director of the Office of Management and Enterprise
Services, with the approval of the Governor, is hereby authorized to
establish a rate of pay which shall prevail. The Children’s
Hospital of Oklahoma shall grant the Commission Department a
priority in the assignment of hospital services, which are to be
distributed as equitably as is possible among the counties of this
state.
(b) The Commission Department shall be obligated, insofar as
practicable, to use the available facilities of the Children ’s
Hospital of Oklahoma to a degree that will enable the Univers ity of
Req. No. 628 Page 11 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Oklahoma School of Medicine to maintain its proper patient ratio for
accreditation; Provided, that this provision shall not cause undue
hardship to a patient.
SECTION 7. AMENDATORY 10 O.S. 2011, Section 440, as
renumbered by Section 6, Chapter 253, O.S.L. 2012, and as amended by
Section 479, Chapter 304, O.S.L. 2012 (10 O.S. Su pp. 2020, Section
440), is amended to read as follows:
Section 440. There is hereby established wi thin the Department
of Human Services the Office of Child Care. The Office of Child
Care shall:
1. Develop a state child care plan to qualify for federal c hild
care and development block grant funds.
Such plan shall:
a. Provide to the maximum extent prac ticable that parents
or guardians of each eligible child be given the
option to enroll such child with a child care p rovider
that has a grant or contract for the provision of
child care services with the Department of Human
Services, which is selected by t he parent or guardian,
or to receive a child care c ertificate, as defined in
Chapter 6 of the Omnibus Budget Reconcil iation Act of
1990, of value commensurat e with the subsidy value of
child care services provided through contract or
grant;
Req. No. 628 Page 12 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
b. Provide that nothing in the plan shall preclude the
use of child care certificates for sectarian child
care services if freely ch osen by the parents;
2. Oversee distribution of state and federal funds related to
child care;
3. Provide technical assistance to employe rs who are interested
in exploring child care benef its and community child care needs;
4. Assist the Oklahoma Depart ment of Commerce in promoting
Oklahoma as a state that cares about families and children;
5. Address barriers that limit the availability of care for
children with handicaps disabilities, infants, school-age children
and children whose parents work nontra ditional hours;
6. Provide oversight, t raining and technical assistance to
resource and referral programs;
7. Coordinate the provision of training statewide for child
care providers;
8. Increase community awareness of the need for quality child
care which is both available and affordable;
9. Serve as a clearinghouse for child care data, resources and
initiatives;
10. Cooperate with the O ffice of Management and Enterprise
Services regarding child care benefits for state employees; and
11. Advise parents that no outside child care can ever be as
effective and beneficial as devoted loving care within the home, and
Req. No. 628 Page 13 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
encourage parents to care for their children themselves, in their
own home, whenever possible.
SECTION 8. AMENDATORY 10A O.S. 2011, Section 1-4-708, is
amended to read as follows:
Section 1-4-708. A. In cases where the child has been
adjudicated to be de prived due to repeated absence from school, the
court may order counseling and treatment for the child and the
parents.
B. Prior to final disposition, the c ourt shall require
verification by the appropriate school district that the child found
to be truant has been evaluated for literacy, learning disabil ities,
developmental disabilities, hearing and visual impairment , and other
impediments which could consti tute an educational handicap
disability. The results of such assessments or evaluations shall be
made available to the court for use by the court in determining the
disposition of the case.
C. No child who has been adjudicated deprived upon the basis of
noncompliance with the mandatory school attendance law alone may be
placed in a public or private i nstitutional facility or be removed
from the custody of the lawful parent, legal guardian , or custodian
of the child.
D. A deprived adjudication based solel y upon repeated absence
from school shall not constitute a ground for termination of
parental rights.
Req. No. 628 Page 14 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
SECTION 9. AMENDATORY 10A O.S. 2011, Section 1 -7-104, as
amended by Section 2, Chapter 4 6, O.S.L. 2014 (10A O.S. Supp. 2020,
Section 1-7-104), is amended to read as follows:
Section 1-7-104. A. The court shall ensure that the following
information accompanies any deprived chi ld placed outside the
child’s home as soon as the information beco mes available:
1. Demographic informati on;
2. Strengths, needs and general behavior of the child;
3. Circumstances which necessitated pl acement;
4. Type of custody and previous placement ;
5. Pertinent family information including, but not limited to,
the names of family members who are and who are not, by court order,
allowed to visit the child and the child ’s relationship to the
family which may affect placement;
6. Known and important life experiences and relationships which
may significantly affect the child’s feelings, behavior, attitud es
or adjustment;
7. Whether the child has third -party insurance coverage which
may be available to the child;
8. Education history to include prese nt grade placement, last
school attended, and special strengths an d weaknesses. The
Department of Human S ervices shall also assist the foster parents in
getting the child admitted into school and obtainin g the child’s
school records; and
Req. No. 628 Page 15 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
9. Known or available medical history including, but not
limited to:
a. allergies,
b. immunizations,
c. childhood diseases,
d. physical handicaps disabilities,
e. psycho-social information, and
f. the name of the child ’s last doctor, if known.
B. When the Department plac es a child in out-of-home care, the
Department shall provide the p lacement providers with sufficient
medical information to enable the placement providers to care for
the child safely and appropriately. S uch medical information shall
include, but not be l imited to:
1. Any medical or psychological conditions;
2. Diseases, illnesses, accidents, allergies , and congenital
defects;
3. The child’s Medicaid card or information on any other third -
party insurer, if any; and
4. Immunization history.
C. 1. The Department of Human Services shall establish a
Passport Program for children in the custody of the Departm ent.
2. The Program shall provide for a Passport, which shall be a
compilation of the significant information provided for in
Req. No. 628 Page 16 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
subsections A and B of this section for each child, in particular,
education and physical and behavioral health records.
3. In furtherance of the purposes of this section, the Oklahoma
Health Care Authority, the Department of E ducation, and the
Department of Mental Health and S ubstance Abuse Services shall
cooperate with the Department to est ablish the Passport Program.
4. The Passport shall accompany each child to wherever the
child resides so long as the child is in the custo dy of the
Department and the Department shall:
a. work with public and private partners to gain access
to the information listed in subsections A and B of
this section,
b. provide for a secure database in which to store the
information, and
c. consult with the Oklahoma Health Care Authority to
convert Medicaid claims data to a usable format and to
add it from other data sources in order to provide
foster families more information about the history and
needs of the child.
5. For the purposes of Section 1 1210.546 of this act Title 70
of the Oklahoma Statute s, the secure database created to store
Passport information shall be made available to the Office of
Juvenile Affairs. Such access shall be limited to student
Req. No. 628 Page 17 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
performance reports for students in the cust ody of the Office of
Juvenile Affairs.
SECTION 10. AMENDATORY 10A O.S. 2011, Section 2 -2-503,
as last amended by Section 1, Chapter 234, O.S.L. 2016 (10A O.S.
Supp. 2020, Section 2 -2-503), is amended to read as follows:
Section 2-2-503. A. The following kinds of orders of
disposition may be made in respect to children adjudicated in need
of supervision or delinquent:
1. The court may place the child on probation with or without
supervision in the home of the child, or in the cust ody of a
suitable person, upon such conditions as t he court shall determine.
If the child is placed on probation, th e court may impose a
probation fee of not more than Twenty-five Dollars ($25.00) per
month, if the court finds that the child or parent or legal guardian
of the child has the ability to pay the fee. In counties having a
juvenile bureau, the fee shall be p aid to the juvenile bureau; in
all other counties, the fee shall be paid to the Office of Juvenile
Affairs;
2. If it is consistent with th e welfare of the child, the child
shall be placed with the parent or legal guardian of the child, but
if it appears to the court that the conduct of such par ent,
guardian, legal guardian, stepparent or other adult person living in
the home has contributed to the child becoming delinquent or in need
of supervision, the court may issue a written order specifying
Req. No. 628 Page 18 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
conduct to be followed by such parent, guardian, l egal custodian,
stepparent or other adult person living in the home with respect to
such child. The conduct specified shall be such as would reasonab ly
prevent the child from continuing to be delinquent or in need o f
supervision.
a. If it is consistent wi th the welfare of the child, in
cases where the child has been adjudicated to be in
need of supervision due to repeated absence from
school, the court may order counseling and treatment
for the child and the parents of the child to be
provided by the local school district, the county, the
Office or a private individual or entity. Prior to
final disposition, the court shall require that it be
shown by the appropriate school district that a child
found to be truant has been evaluated for learning
disabilities, hearing and visual impairments and other
impediments which could constitute an educational
handicap disability or has been evaluated to determine
whether the child has a disability if it is suspected
that the child may require special education services
in accordance with the Individuals with Disabilities
Education Act (IDEA). The results of such te sts shall
be made available to the court for use by the court in
determining the disposition of the case.
Req. No. 628 Page 19 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
b. In issuing orders to a parent, guardian, legal
guardian, stepparent or other adult person living in
the home of a child adjudicated to be a delinqu ent
child or in making other disposition of said the
delinquent child, the court may consider the testimony
of said the parent, guardian, legal guardian,
stepparent or other adult person concerning the
behavior of the juvenile and the ability of such
person to exercise parental control over the behavior
of the juvenile.
c. In any dispositional order involving a child age
sixteen (16) or older, the court shall make a
determination, where appropriate, of the services
needed to assist the child to make the tra nsition to
independent living.
d. No child who has been adjudicated in need of
supervision only upon the basis of truancy or
noncompliance with the mandatory school attendance law
shall be placed in a public or private institutional
facility or be removed from the custody of the lawful
parent, guardian or custodian of the child.
e. Nothing in the Oklahoma Juvenile Code or the Ok lahoma
Children’s Code may be construed to prevent a child
Req. No. 628 Page 20 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
from being adjudicated both deprived and delinquent if
there exists a factual basis for such a finding;
3. The court may commit the child to the custody of a private
institution or agency, includi ng any institution established a nd
operated by the county, authorized to care for children or to place
them in family homes. In co mmitting a child to a private
institution or agency , the court shall select one that is licensed
by any state department supe rvising or licensing private
institutions and agencies; or, if such institution or agency is in
another state, by the analogous dep artment of that state. Whenever
the court shall commit a child to any institution or agency, it
shall transmit with the orde r of commitment a summary of its
information concerning the child, and such institution or agency
shall give to the court such info rmation concerning the child as the
court may at any time require;
4. The court may order the child to receive counseling or other
community-based services as necessary;
5. The court may commit the child to the custody of the Office
of Juvenile Affairs. Any order adjudicating the child to be
delinquent and committing the child to the Office of Juvenile
Affairs shall be for an indeterminate period of time ;
6. If the child has been placed outside the home, and it
appears to the court that the parent, guar dian, legal custodian, or
stepparent, or other adult person living in the home has contributed
Req. No. 628 Page 21 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
to the child becoming delinque nt or in need of supervision, th e
court may order that the parent, guardian, legal custodian,
stepparent, or other adult living in the home be made subject to any
treatment or placement plan prescribed by the Office or other person
or agency receiving cust ody of the child;
7. With respect to a child adjudicated a delinquent child, the
court may:
a. for acts involving criminally injur ious conduct as
defined in Section 142.3 of Title 2 1 of the Oklahoma
Statutes, order the child to pay a victim compensation
assessment in an amount not to ex ceed that amount
specified in Section 142.18 of Title 21 of the
Oklahoma Statutes. The court shall forward a copy of
the adjudication order to the Cr ime Victims
Compensation Board for purposes of Section 142.11 of
Title 21 of the Oklahoma Statutes. Excep t as
otherwise provided by law, such adjudication order
shall be kept confidential by the Board,
b. order the child to engage in a term of community
service without compensation. The state or any
political subdivision shall not be liable if a loss or
claim results from any acts or omission of a child
ordered to engage in a term of community service
pursuant to the provisions of this paragraph,
Req. No. 628 Page 22 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
c. order the child, the parent or parents of the child,
legal guardian of the chil d, or both the child and the
parent or parents of the child or legal guardian at
the time of the delinquent act of the child to mak e
full or partial restitution to the victim of the
offense which resulted in property damage or personal
injury.
(1) The court shall notify the victim of the
dispositional hearing. The court may consider a
verified statement from the victim concerning
damages for injury or loss of property and actual
expenses of medical treatment for personal
injury, excluding pain and sufferin g. If
contested, a restitution hearing to determine the
liability of the child, the parent or parents of
the child, or legal guardian shall be held not
later than thirty (30) days a fter the disposition
hearing and may be extended by the court for good
cause. The parent or parents of th e child or
legal guardian may be represented by an attorney
in the matter of the order for remittan ce of the
restitution by the parent or parents of t he child
or legal guardian. The burden of proving that
the amount indicated on the verified statement is
Req. No. 628 Page 23 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
not fair and reasonable shall be on the person
challenging the fairness and reasonableness of
the amount.
(2) Restitution may consist of monetary reim bursement
for the damage or injury in the form of a lump
sum or installment payments after the
consideration of the court of the nature of the
offense, the age, physical and mental condition
of the child, the earning capacity of the child,
the parent or parents of the child, or legal
guardian, or the ability to pay, as the case may
be. The payments shall be m ade to such official
designated by the court for distribution to the
victim. The court may also co nsider any other
hardship on the child, the parent or parents of
the child, or legal guardian and, if consistent
with the welfare of the child, require commu nity
service in lieu of restitution or require both
community service and full or partial restituti on
for the acts of delinquency by the child.
(3) A child who is required to pay restitution and
who is not in willful default of the payment of
restitution may at any time request the court to
modify the method of payment. If the court
Req. No. 628 Page 24 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
determines that payment under the order will
impose a manifest hardshi p on the child, the
parent or parents of the child , or legal
guardian, the court may modify the method of
payment.
(4) If the restitution is not being paid as ordered,
the official designated by the court to collect
and disburse the restitution ordered sha ll file a
written report of the violation with the court.
The report shall include a statement of the
amount of the arrearage and any reasons for the
arrearage that are known by the official. A copy
of the report shall be provided to all parties
and the court shall promptly take any action
necessary to compel compliance.
(5) Upon the juvenile attaining eight een (18) years
of age, the court shall determine whether the
restitution order has been satisfied. If the
restitution order has not been satisfied, t he
court shall enter a judgment of restitution in
favor of each person ent itled to restitution for
the unpaid balance of any restitution ordered
pursuant to this subparagraph. The clerk of the
court shall send a copy of the judgment of
Req. No. 628 Page 25 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
restitution to each person who is entitled to
restitution. The judgment shall be a lien
against all property of the individu al or
individuals ordered to pay restitution and may be
enforced by the victim or any other person or
entity named in the judgment to receive
restitution in the same manner as enforcing
monetary judgments. The restitution j udgment
does not expire until pa id in full and is deemed
to be a criminal penalty for the purposes of a
federal bankruptcy involvin g the child,
d. order the child to pay the fine whi ch would have been
imposed had such child been convicted of such crime as
an adult. Any such fine collect ed pursuant to this
paragraph shall be deposited in a special Work
Restitution Fund to be establish ed by the court to
allow children otherwise unable to pay restitution to
work in community service projects in the private or
public sector to earn money to compensate their
victims,
e. order the cancellation or denial of driving privileges
as provided by Sections 6-107.1 and 6-107.2 of Title
47 of the Oklahoma Statutes,
Req. No. 628 Page 26 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
f. sanction detention in the residence of the child or
facility designated by the Office of Juvenile Affairs
or the juvenile bureau for such purpose for up to five
(5) days, order weekend d etention in a place other
than a juvenile detention facility or shelter,
tracking, or house arrest with electronic monitoring ,
and
g. impose consequences, including detention as provided
for in subparagraph f of this paragraph, for
postadjudicatory violati ons of probation;
8. The court may order the child to participate in the Juvenile
Drug Court Program;
9. The court may dism iss the petition or otherwise te rminate
its jurisdiction at any time for good cause shown ; and
10. In any dispositional order remo ving a child from the home
of the child, the court shall, in addition to the findings required
by Section 2-2-105 of this title, make a determination that, i n
accordance with the best interests of the child and the protection
of the public, reasonable effo rts have been made to provide for the
return of the child to the home of the child, or that efforts to
reunite the family are not required as provided in Sec tion 2-2-105
of this title, and reasonable efforts are being made to finalize an
alternate permanent placement for the child.
Req. No. 628 Page 27 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
B. Prior to adjudicatio n or as directed by a law enforcement
subpoena or court order, a school di strict may disclose educational
records to the court or juvenile justice system for purposes of
determining the ability of the juve nile justice system to
effectively serve a child. Any disclosure of educational records
shall be in accordance with the requ irements of the Family
Educational Rights and Privacy Act of 1974 (FERPA). If the parent,
guardian, or custodian of a child adjudi cated a delinquent child
asserts that the child has approval not to attend school pursuant to
Section 10-105 of Title 70 of t he Oklahoma Statutes, the court or
the Office of Juvenile Affairs may require the parent to provide a
copy of the written, joint ag reement to that effect between the
school administrator of the school district where the child attends
school and the parent, guardian, or custodian of the c hild.
C. With respect to a child adjudicated a delinquent child for a
violent offense, within thir ty (30) days of the date of the
adjudication either the juvenile bureau in counties which have a
juvenile bureau or the Offic e of Juvenile Affairs in all oth er
counties shall notify the superintendent of the school district in
which the child is enrolled o r intends to enroll of the delinquency
adjudication and the offense for which the child was adjudicated.
D. No child who has been adjudicated in need of sup ervision may
be placed in a secure facility.
Req. No. 628 Page 28 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
E. No child charged in a state or municipal court wit h a
violation of state or municipal traffic laws or ordinances, or
convicted therefor, may be incarcerated in jail for the vi olation
unless the charge for wh ich the arrest was made would constitute a
felony if the child were an adult. Nothing contained in this
subsection shall prohibit the detention of a juvenile for traffic -
related offenses prior to the filing of a petition in the district
court alleging delinquency as a result of the acts and nothing
contained in this section shall prohibit detaining a j uvenile
pursuant to Section 2 -2-102 of this title.
F. The court may revoke or modify a disposition order and may
order redisposition. The child whose dispo sition is being
considered for revocation or modification at said the hearing shall
be afforded the following rights:
1. Notice by the filing of a mo tion for redisposition by the
district attorney. The motion shall be served on the child and the
parent or legal guardian of the child at least five (5) business
days prior to the hearing;
2. The proceedings shall be heard without a jury and shall
require establishment of the facts alleged by a preponderance of the
evidence;
3. During the proceeding, the ch ild shall have the right to be
represented by counsel, to present evidence , and to confront any
witness testifying against the child;
Req. No. 628 Page 29 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
4. Any modification, revocation or redisposition removing the
child from the physical custod y of a parent or guardian sha ll be
subject to review on appeal, as in other appeals of delinquent
cases;
5. If the child is pla ced in secure detention, bail may be
allowed pending appeal; and
6. The court shall not enter an order removing the child from
the custody of a parent or le gal guardian pursuant to this section
unless the court first finds that reasonable efforts have bee n made
to maintain the family unit and prevent the unnecessary removal of
the child from the home of the child or that an emerge ncy exists
which threatens the safety of the child and that:
a. such removal is necessary to protect the public,
b. the child is likely to sustain harm if not immediately
removed from the home,
c. allowing the child to remain in the home is contrary
to the welfare of the child, or
d. immediate placement of the child is in the best
interests of the child.
The court shall state in th e record that such considerations
have been made. Nothing in this section shall be interpreted to
limit the authority or discre tion of the agency providing probation
supervision services to modify the terms of probation including, but
Req. No. 628 Page 30 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
not limited to, curf ews, imposing community service , or any
nondetention consequences.
G. A willful violation of any provision of an order of the
court issued under the provisi ons of the Oklahoma Juvenile Code
shall constitute indirect contempt of court and shall be punishab le
by a fine not to exceed Three Hundred Dollars ($ 300.00) or, as to a
delinquent child, placement in a juvenile detention cente r for not
more than ten (10) days, or by both such fine and detention.
SECTION 11. AMENDATORY 17 O.S. 2 011, Section 140.2, is
amended to read as follows:
Section 140.2. The Corporation Commission shall prohibit any
local exchange company or interexchange carr ier from billing a
subscriber on the subscriber ’s telephone bill for a pay -per-call
service or interactive program whose message content contains:
1. Vulgar language, explicit or implicit descriptions of
violence or sexual cond uct, adult entertainment , or incitement to
violence;
2. Inflammatory or demeaning portrayals of the race, religion,
political affiliation, ethnicity, gender , or handicap disability of
any individual or group; or
3. False, misleading or deceptive advertis ing.
SECTION 12. AMENDATORY 21 O.S. 2011, Section 649.3, is
amended to read as follows:
Req. No. 628 Page 31 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Section 649.3. A. No person shall willfully harm, including
torture, torment, beat, mutilate, injure, disable , or otherwise
mistreat or kill a service animal that is use d for the benefit of
any handicapped disabled person in the state.
B. No person including, but not limited to, any municipality or
political subdivision of the state, shall willfully interfere with
the lawful performance of any service animal used for the benefit of
any handicapped disabled person in the state.
C. Except as provided in subsection D of this section, any
person convicted of violating an y of the provisions of this section
shall be guilty of a misdemeanor, punishabl e by the imposition of a
fine not exceeding One Thousand Dollars ($1,000.00), or by
imprisonment in the county jail not exceed ing one (1) year, or by
both such fine and imprison ment.
D. Any person who knowingly and willfully and without lawful
cause or justification violates the pr ovisions of this sec tion,
during the commission of a misdemeanor or felony, shall be guilty of
a felony, punishable by the imposition of a fine not ex ceeding One
Thousand Dollars ($1,000.00), or by imprisonment in the Department
of Corrections not exceedin g two (2) years, or by both such fine and
imprisonment.
E. Any person who encourages, permits or a llows an animal owned
or kept by such person to fig ht, injure, disable or kill a service
animal used for the benefit of any handicapped disabled person in
Req. No. 628 Page 32 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
this state, or to interfere with a service animal in any place where
the service animal resides or is performing, shall, upon conviction,
be guilty of a misdemeanor punishable as provided in subsection C of
this section. In addit ion to the penalty imposed, the court shall
order the violator to make restitution to the owner of the service
animal for actual costs and expenses incurred as a direct result of
any injury, disability or death caused to the service animal,
including but not limited to costs of repla cing and training any new
service animal when a service animal is killed, disabled or unable
to perform due to injury. For purpose of this subsection , when a
person informs the owner of an animal that the animal is a threat
and requests the owner to contr ol or contain the animal and the
owner disregards the request, the owner shall be deemed to have
encouraged, permitted or allowed any resulting injury to or
interference with a service animal.
F. Notwithstanding any ordinance i n effect as of the effective
date of this act, no municipality or political subdivision of the
state, or any official thereof, may enact or enforce any ordinance
or rule that requires any registration or licensing fee for any
service animal as defined in t his section that is used for the
purpose of guiding or assisting a disabled person who has a sensory,
mental, or physical impairment. Any official violating the
provisions of this paragraph shall be guilty of a misdemeanor
punishable by a fine of not less than Fifty Dollars ($50.00) .
Req. No. 628 Page 33 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
G. As used in this section, “service animal” means an animal
that is trained for the purpose of guiding or assisting a disabled
person who has a sensory, mental, or physical impairment.
SECTION 13. AMENDATORY 25 O.S. 2011, Secti on 307, as
last amended by Section 57, Chapter 476, O.S.L. 2019 (25 O.S. Supp.
2020, Section 307), is amended to read as follows:
Section 307. A. No public body shall hold executive sessions
unless otherwise specifically provi ded in this section.
B. Executive sessions of public bodies will be permitted only
for the purpose of:
1. Discussing the empl oyment, hiring, appointment, promotion,
demotion, disciplining or resignation of any individual salaried
public officer or employ ee;
2. Discussing negotiati ons concerning employees and
representatives of employee groups;
3. Discussing the purchase or app raisal of real property;
4. Confidential communica tions between a public body and its
attorney concerning a pending investigatio n, claim, or action if the
public body, with the advice of its attorney, determines that
disclosure will seriously impair the a bility of the public body to
process the claim or c onduct a pending investigation, litigation , or
proceeding in the public intere st;
5. Permitting district boards of education to hear evidence and
discuss the expulsion or suspension of a student when requ ested by
Req. No. 628 Page 34 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
the student involved or the student ’s parent, attorney or legal
guardian;
6. Discussing matters involving a specific handicapped child
with a disability;
7. Discussing any matter where disclosure of information would
violate confidentiality requ irements of state or federal law;
8. Engaging in deliberations or rendering a final or
intermediate decision in an individual pr oceeding pursuant to
Article II of the Administrative Procedures Act;
9. Discussing matters involving safety and security at s tate
penal institutions or correctional facilities used to house state
inmates;
10. Discussing contract negotiations involving c ontracts
requiring approval of the Board of Corrections, which shall be
limited to members of the public body, the attorney for the public
body, and the immediate staff of the pu blic body. No person who may
profit directly or indirectly by a proposed tran saction which is
under consideration may be present or participate in the executive
session; or
11. Discussing the following:
a. the investigation of a plan or scheme to commit an act
of terrorism,
Req. No. 628 Page 35 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
b. assessments of the vulnerability of government
facilities or public improvements t o an act of
terrorism,
c. plans for deterrence or prevention of or protection
from an act of terror ism,
d. plans for response or remediation after an act of
terrorism,
e. information technology of the public body but only if
the discussion specifically ide ntifies:
(1) design or functional schematics that demonstrate
the relationship or connections betwe en devices
or systems,
(2) system configuration inf ormation,
(3) security monitoring and response equipment
placement and configu ration,
(4) specific location or placement of systems,
components or devices,
(5) system identification numbers, names , or
connecting circuits,
(6) business continuity and disast er planning, or
response plans, or
(7) investigation information directly rela ted to
security penetrations or denial of services, or
Req. No. 628 Page 36 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
f. the investigation of an act of terrorism that has
already been committed.
For the purposes of this subsection, the term “terrorism” means any
act encompassed by the definitions set forth in Section 1268.1 of
Title 21 of the Oklahoma Statutes.
C. Notwithstanding the provisions of subsection B of this
section, the following public bodies may hold executive sessions:
1. The State Banking Board, as provided for under Section 306.1
of Title 6 of the Okl ahoma Statutes;
2. The Oklahoma Industrial Finance Authority, as provided for
in Section 854 of Title 74 of the Oklahoma Statu tes;
3. The Oklahoma Development Finance Authority , as provided for
in Section 5062.6 of Title 74 of the Oklahoma Statutes;
4. The Oklahoma Center for the Advancement of Science and
Technology, as provided for in Section 5060.7 of Title 74 of the
Oklahoma Statutes;
5. The Oklahoma Health Research Commit tee for purposes of
conferring on matters pertaining to research and developme nt of
products, if public di sclosure of the matter discussed would
interfere with the development of patents, copyrights, produ cts, or
services;
6. The Workers’ Compensation Commission for the purposes
provided for in Section 20 of Title 85A of the Oklaho ma Statutes;
Req. No. 628 Page 37 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
7. A review committee, as provided for in Section 855 of Title
62 of the Oklahoma Statutes;
8. The Child Death R eview Board for purposes of receiving and
conferring on matters pertaining to materials declared confidential
by law;
9. The Domestic Violence Fatality Revi ew Board as provided in
Section 1601 of Title 22 of the Oklahoma Statutes;
10. The Opioid Overdose Fatality Review Board, as provided in
Section 2-1001 of Title 63 of the Oklahoma Statutes;
11. All nonprofit foundations, board s, bureaus, commissions,
agencies, trusteeships, authorities, councils, committees, public
trusts, task forces or study groups supported in whole or part by
public funds or entru sted with the expenditure of public funds for
purposes of conferring on matter s pertaining to economic
development, including the transfer of property, financing, or the
creation of a proposal to entice a business to remain or to locate
within their jurisdiction if public disclosure of the matter
discussed would interfere with the d evelopment of products or
services or if public disclosure would violate the confidentiality
of the business;
12. The Oklahoma Indigent Defense System Board for purposes of
discussing negotiating strategies in connection with making possible
counteroffers to offers to contract to pr ovide legal representation
to indigent criminal defendants and indigent juveniles in cases for
Req. No. 628 Page 38 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
which the System must provide representation pursuant t o the
provisions of the Indigent Defense System Act; and
13. The Quality Inve stment Committee for purpose s of discussing
applications and confidential materials pursuant to the terms of the
Oklahoma Quality Investment Act.
D. Except as otherwise specifie d in this subsection, an
executive session for the purpose of discussing the p urchase or
appraisal of real property shall be limited to members of the public
body, the attorney for the public body and the immediate staff of
the public body. No landowner, real estate salesperson, broker,
developer or any other person who may profit directly or indirectly
by a proposed transaction concerning real property which is under
consideration may be present or partic ipate in the executive
session, unless they are ope rating under an existing agreement to
represent the public body.
E. No public body may go into an executi ve session unless the
following procedures are strictly complied with:
1. The proposed executive s ession is noted on the agenda as
provided in Section 311 of this title;
2. The executive session is authorized by a majority vot e of a
quorum of the members present and the vote is a recorded vote; and
3. Except for matters considered in executive sessio ns of the
State Banking Board and the Oklahoma Savi ngs and Loan Board, and
which are required by state or federal law to be confi dential, any
Req. No. 628 Page 39 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
vote or action on any item of business considered in an executive
session shall be taken in public meeting with th e vote of each
member publicly cast and recorded.
F. A willful violation of the provisions of this section shall:
1. Subject each member of the public body to criminal sanctions
as provided in Section 314 of this title; and
2. Cause the minutes and all other records of the executive
session, including t ape recordings, to be immediately made public.
SECTION 14. AMENDATORY 41 O.S. 201 1, Section 113.1, is
amended to read as follows:
Section 113.1. A landlord shall not deny or termi nate a tenancy
to a blind person, deaf person, or physically handicapped a person
with a disability because of the guide, signal , or service dog of
such person unless such dogs are specifically prohibited in the
rental agreement entered into prior to Novem ber 1, 1985.
SECTION 15. AMENDATORY 43A O.S. 2011, Section 5 -502, as
last amended by Section 1, Chapter 3 60, O.S.L. 2019 (43A O.S. S upp.
2020, Section 5-502), is amended to read as follows:
Section 5-502. As used in the Inpatient Mental Health and
Substance Abuse Treatment of Mino rs Act:
1. “Minor” means any person under eighteen (18) years of age;
2. a. “Minor in need of treatment ” means a minor who be cause
of his or her mental illness or drug or alcohol
dependency:
Req. No. 628 Page 40 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
(1) poses a substantial risk of physical harm to self
in the near future as manifested by evidence of
serious threats of or attempts at suicide or
other significant self -inflicted bodily har m,
(2) poses a substantial risk of physical harm to
another person or persons i n the near future as
manifested by evidence of viol ent behavior
directed toward another person or persons,
(3) has placed another person or persons in a
reasonable fear of viole nt behavior or serious
physical harm directed toward such person or
persons as manifested by serious and immediate
threats,
(4) is in a condition of severe deterioration such
that, without intervention, there exists a
substantial risk that severe impairmen t or injury
to the minor will result in the near future, or
(5) poses a substantial risk of serious physical
injury to self or dea th in the near future as
manifested by evidence that the minor is unable
to provide for and is not providi ng for his or
her basic physical needs.
b. The mental health or substance abuse history of the
minor may be used as part of the evidence to determine
Req. No. 628 Page 41 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
whether the minor is a minor in need of treatment as
defined in this section. The mental health or
substance abuse history of the minor shall not be the
sole basis for this determination.
c. The term “minor in need of treatment ” shall not mean a
minor afflicted with epilepsy, a developmental
disability, organic brain syndrome, physi cal handicaps
disability, brief periods of into xication caused by
such substances as alcohol or drugs or who is truant
or sexually active unless the minor also meets the
criteria for a minor in need of treatment pursuant to
subparagraph a or b of this para graph;
3. “Consent” means the voluntary, expre ss, and informed
agreement to treatment in a mental health facility by a minor
sixteen (16) years of age or older or by a parent o f the minor;
4. “Individualized treatment plan ” means a specific plan for
the care and treatment of an in dividual minor who r equires inpatient
mental health treatment. The plan shall be developed with ma ximum
involvement of the family of the minor, consi stent with the desire
of the minor for confidentiality and with the treatment n eeds of the
minor, and shall clearly include th e following:
a. a statement of the presenting problems of the minor,
short- and long-term treatment goals and the estimated
date of discharge. The short - and long-term goals
Req. No. 628 Page 42 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
shall be based upon a clinical eva luation and shall
include specific behavioral a nd emotional goals
against which the success of treatment can be
measured,
b. treatment methods and procedures to be used to achie ve
these goals, which methods and procedures are related
to each of these goals and which include, but are not
limited to, specific prognosis for achieving each of
these goals,
c. identification of the typ es of professional personnel
who will carry out the treatment procedures including,
but not limited to, appropriate licensed menta l health
professionals, education professionals , and other
health or social service professionals, and
d. documentation of the involvement of the minor or the
parent of the minor or legal custodian in the
development of the treatment plan and whether all
persons have consented to su ch plan;
5. “Inpatient treatment” means treatment services offered or
provided for a continuous pe riod of more than twenty -four (24) hours
in residence after admission to a mental health or substance abuse
treatment facility for the purpose of observation , evaluation or
treatment;
Req. No. 628 Page 43 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
6. “Least restrictive alternative ” means the treatment and
conditions of treatment which, separately and in combination, a re no
more intrusive or restrictive of freedom than reasonably necessary
to achieve a substantial therapeu tic benefit to the m inor, or to
protect the minor or others from physical injury;
7. “Less restrictive alternative to inpatient treatment ” means
and includes, but is not limited to, outpatient counseling services,
including services provided in the home o f the minor and whic h may
be referred to as “home-based services”, day treatment or day
hospitalization services, respite care, or foster care or grou p home
care, as defined by Section 1 -1-105 of Title 10A of the Oklahoma
Statutes, through a program establ ished and specifical ly designed to
meet the needs of minors in need of mental health treatment, or a
combination thereof;
8. “Licensed mental health professional” means a person who is
not related by blood or marriage to the per son being examined or
does not have any interes t in the estate of the person being
examined, and who is:
a. a psychiatrist who is a diplomate of the American
Board of Psychiatry and Neurology or American
Osteopathic Board of Neurology and Psychiatry,
b. a physician licensed pursuant to the Oklahoma
Allopathic Medical and Surgical Licensure and
Req. No. 628 Page 44 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Supervision Act or the Oklahoma Oste opathic Medicine
Act,
c. a clinical psychologist wh o is duly licensed to
practice by the State Board of Examiners of
Psychologists,
d. a professional counsel or licensed pursuant to the
Licensed Professional Counselors Act,
e. a person licensed as a clinica l social worker pursuant
to the provisions of the L icensed Social Workers Act,
f. a licensed marital and family therapist as defin ed in
the Marital and Famil y Therapist Licensur e Act,
g. a licensed behavioral practitioner as defined in the
Licensed Behavioral Practitioner Act,
h. an advanced practice nurse , as defined in the Oklahoma
Nursing Practice Act, specializing in mental healt h,
i. a physician assistant , who is licensed in good
standing in this state, or
j. a licensed alcohol and drug counselor/menta l health
(LADC/MH) as defined in the Licensed Alcoh ol and Drug
Counselors Act.
For the purposes of this paragraph, “licensed” means that the person
holds a current, valid licens e issued in accordance with the laws of
this state;
Req. No. 628 Page 45 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
9. “Mental health evaluati on” means an examination or
evaluation of a minor f or the purpose of making a determination
whether, in the opinion of the license d mental health professiona l
making the evaluation, the minor is a minor in need of treatment
and, if so, is in need of inpati ent treatment and for the purpose of
preparing reports or making recommendations for the most appropriate
and least restrictive tr eatment for the minor;
10. “Mental health facility” means a public or private hospital
or related institution as defined by S ection 1-701 of Title 63 of
the Oklahoma Statutes o ffering or providing inpatient mental health
services, a public or private faci lity accredited as an inpat ient or
residential psychiatric facility by the Joint Commission on
Accreditation of Healthcare Org anizations, or a facility operated by
the Department of Mental Health and Substance Abuse Services and
designated by the Commissio ner of the Department of Me ntal Health
and Substance Abuse Services as appropriate for the inpatient
evaluation or treatment o f minors;
11. “Mental illness” means a substantial disorder of the
child’s thought, mood, perception, psychological orientation o r
memory that demonstrably and significantly im pairs judgment,
behavior or capacity to recognize reality or to meet the ordina ry
demands of life. “Mental illness” may include substance abuse,
which is the use, without compelling medical reason, of any
substance which results in psy chological or physio logical dependency
Req. No. 628 Page 46 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
as a function of continued use in such a manner as to induce mental,
emotional, or physical impairment and caus e socially dysfunctional
or socially disordering behavior;
12. “Parent” means:
a. a biological or adoptiv e parent who has leg al custody
of the minor or has visitation rights,
b. a person judicially appoin ted as a legal guardian or
custodian of the minor, or
c. a relative within the third degree of consanguinity
who exercises the rig hts and responsibilities of legal
custody by delegation from a parent, as provided by
law;
13. “Person responsible for the su pervision of the case ” means:
a. when the minor is in the legal custody of a private
child care agency, the Department of Human Se rvices or
the Office of Juvenile Affairs, the c aseworker or
other person designated by the agency to supervise the
case, or
b. when the minor is a ward of the court and under th e
court-ordered supervision of the Department of Human
Services, the Office of Juvenile Affairs or a
statutorily constituted j uvenile bureau, the person
designated by the Department of Human Services, the
Req. No. 628 Page 47 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Office of Juvenile Affairs or juvenile bureau to
supervise the case;
14. “Initial assessment (medical necessity review) ” means the
examination of current an d recent behaviors a nd symptoms of a minor
who appears to be mentally ill, alcohol -dependent, or drug-dependent
and a minor requiring treatment, whose condition is such that it
appears that emergency detention may be warranted by a licensed
mental health professional at a fac ility approved by the
Commissioner of Mental Health and Substance Abuse Service s, or a
designee, as appropriate for such examinati on to determine if
emergency detention of the minor is warranted, and whether a dmission
for inpatient mental illness or drug- or alcohol-dependence
treatment or evaluation constitutes the least restrictive level of
care necessary;
15. “Ward of the court” means a minor adjudicated to be a
deprived child, a child in need of supervisio n, or a delinquent
child;
16. “Treatment” means any planned intervention intended to
improve the functioning of a minor in th ose areas which show
impairment as a result of ment al illness or drug or alcohol
dependence; and
17. “Prehearing detention order ” means a court order that
authorizes a facility to detain a minor pending a hearing on a
Req. No. 628 Page 48 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
petition to determine whether the min or is a minor in need of
treatment.
SECTION 16. AMENDATORY 47 O.S. 2011, Section 1104.6, is
amended to read as follows:
Section 1104.6. A. Twenty Dollars ($20.00) of the fee
authorized by Section 14 1135.5 of this act title for Choose Life
license plates shall be deposited to the Choose Life Assistance
Program created in subsection B of this section.
B. There is hereby created in th e State Treasury a re volving
fund for the Department of Human Services to be designated the
Choose Life Assistance Program. The fund shall be a conti nuing
fund, not subject to fiscal year limitations, and shall consist of
all the monies received by the De partment of Human Ser vices pursuant
to the provisions of Section 14 of this act. All monies accrui ng to
the credit of the fund are appropriated and s hall be distributed at
the beginning of each fiscal year in a pro rata share to all
nonprofit organization s that provide servic es to the community that
include counseling and meeting the physical needs of pregnant women
who are committed to placing their c hildren for adoption. Any
unused funds in excess of ten percent (10%) of the fu nds allocated
to a nonprofit organization shall be returned to the Choose Life
Assistance Program Revolving Fund at the end o f the fiscal year to
be aggregated and distributed with the next fiscal year
distribution.
Req. No. 628 Page 49 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
C. To apply for and receive the funds a vailable through the
Choose Life Assistance Pro gram, an organization must deliver to the
Department of Human Services an affi davit signed by a duly appointed
representative of the organization that states the following:
1. The organization is a nonprofit organization;
2. The organization does not dis criminate for any reason,
including, but not limited to, race, marital status, gender,
religion, national origin, handicap disability or age;
3. The organization counsels pregnant women who are committed
to placing their children for adoption;
4. The organization is not involved or associated with any
abortion activities, includin g counseling for or referrals to
abortion clinics, providing medical abortion -related procedures, or
pro-abortion advertising;
5. The organization does not charge women for any services
received;
6. The organization understands that sixty percent (60%) o f the
funds received by an organization can only be used to provide for
the material needs of pregnant women who are committed to p lacing
their children for adoption, including c lothing, housing, medical
care, food, utilities , and transportation. Such fun ds may also be
expended on infants awaiting placeme nt with adoptive parents. Forty
percent (40%) of the funds may be used for adop tion, counseling,
Req. No. 628 Page 50 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
training, or advertising, but may not be used for administrative
expenses, legal expenses , or capital expenditures.;
7. The organization understands that no funds may be used for
administrative expenses, legal expenses , or capital expenditures;
8. The organization understands that an y unused funds at the
end of the fiscal year that exceed ten percent (10%) of the funds
received by the organization during the fiscal year must be returned
to the Choose Life Assistance Program Revolving Fund to be
aggregated and distributed with the next fiscal year distribution;
and
9. The organization understands that each org anization that
receives such funds must submit to a n annual audit of such funds
verifying that the funds received were used in the m anner prescribed
by statute.
D. Funds may not be distributed to any organization that is
involved or associated with aborti on activities, including
counseling for or referral to abortion clinics, providing medical
abortion–related procedures, or pro -abortion advertising, and fund s
may not be distribut ed to any organization that charges women for
services received.
E. Sixty percent (60%) of the funds received by an organizatio n
can only be used to provide for the material needs of pregnant women
who are committed to placing their children for adoption, including
clothing, housing, medical care, food, utilities , and
Req. No. 628 Page 51 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
transportation. Such funds may also be expended on infants awa iting
placement with adoptive parents. Forty percent (40%) of the funds
may be used for adoption, counsel ing, training, or advertising, but
may not be used for administrative expenses, legal expenses , or
capital expenditures.
F. Each organization that re ceives funds must submit to an
annual audit of such funds verifying that the fund s received were
used in the manner prescribed i n this section.
SECTION 17. AMENDATORY 47 O.S. 2011, Section 1135.1, as
amended by Section 1, Chapter 2 6, O.S.L. 2016 (47 O.S. Supp. 2020,
Section 1135.1), is amended to read as follow s:
Section 1135.1. A. The Oklahoma Tax Commiss ion is hereby
authorized to design and issue appropriate official special li cense
plates to persons as provided by this section .
Special license plates shall not be transferred to any other
person but shall be removed from the vehicl e upon transfer of
ownership and retained. The special license plate may then be used
on another vehicle but only after such other vehicle has been
registered for the current year.
Except as provided in subsection B of this section , special
license plates shall be renewed each year by the Tax Commission or a
motor license agent. The Tax Commission sha ll annually notify by
mail all persons issued speci al license plates. The notice shall
contain all necessary information and shall c ontain instructions for
Req. No. 628 Page 52 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
the renewal procedure u pon presentation to a motor license agent or
the Tax Commission. The licens e plates shall be issued on a
staggered system. Th e motor license agent fees shall be paid out of
the Oklahoma Tax Commission Reimbu rsement Fund.
B. The special license plates pr ovided by this section are as
follows:
1. Political Subdivision Plates - such plates shall be designed
for any vehicle owned b y any political subdivision of this state
having obtained a proper Oklahoma certif icate of title. Such
political subdivisions sh all file an annual report with the Tax
Commission stating the agency where s uch vehicle is located. Such
license plates shall be permanent in nature and designed in such a
manner as to remain with the vehicle for the duration of the life
span of the vehicle or until the title is transferred to an owner
who is not a political subd ivision.
The registration fee shall be Eight Dollar s ($8.00) and shall be
in addition to all other registration fees provided by law, except
the registration fees levied by Section 1132 of this title;
2. Tax-Exempt or Nonprofit License Plates - such plates shall
be designed for:
a. any motor bus, manufact ured home, or mobile chapel and
power unit owned and operated by a religious
corporation or society of thi s state holding a valid
exemption from taxation issued pursuant to Section
Req. No. 628 Page 53 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
501(a) of the Internal R evenue Code, 26 U.S.C.,
Section 501(a), and listed as an exempt organization
in Section 501(c)(3) of the Internal Revenue Code, as
amended, 26 U.S.C., Sectio n 501(c)(3), and that i s
used by the corporation or society solely for the
furtherance of its relig ious functions,
b. any vehicle owned and operated o nly by nonprofit
organizations devoted exclusively to youth programs
including, but not limited to, the Gi rl Scouts and Boy
Scouts of America,
c. any vehicle, except passenger automobiles, owned or
operated by nonprofit organizations actually involved
in programs for the employment of the handicapped
persons with a disability and used exclusively in the
transportation of goods or ma terials for such
organization,
d. any vehicle owned and operated by a nonpro fit
organization that provides older persons
transportation to and from medical, dental and
religious services and relief from busine ss and social
isolation,
e. any vehicle owned and operated by a private nonprofit
organization that:
Req. No. 628 Page 54 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
(1) warehouses and distributes surplus foods to other
nonprofit agencies and organizations, and
(2) holds a valid exemption from taxation issued
pursuant to Section 501(c) of the Internal
Revenue Code, as amended, 26 U.S.C., Section
501(c), and listed as an exempt organization in
Section 501(c)(3) of the Internal Revenue Code,
as amended, and
(3) uses such vehicle exclusively for the
transportation of such s urplus foods,
f. any vehicle which:
(1) is owned and operated by a private, nonprofit
organization which is exempt from tax ation
pursuant to the provisions of Section 501(c)( 3)
of the Internal Revenue Code, 26 U.S.C., Section
501(c)(3), and which is primar ily funded by a
fraternal or civic service orga nization with at
least one hundred local chapters or clubs, and
(2) is designed and used to provide mobile health
screening services to the general public at no
cost to the recipient, and for which no
reimbursement of any kind is rec eived from any
health insurance provider, health maintenance
organization or governmental program, or
Req. No. 628 Page 55 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
g. any vehicle owned and operated by the Civil A ir
Patrol, a congressionally chartered corporation that
also serves an auxiliary o f the United States Air
Force and which is exem pt from taxation pursuant to
the provisions of Section 501(c)(3) of the Inte rnal
Revenue Code, 26 U.S.C., Section 501(c)(3), an d is
used exclusively for its corporate missions of
aerospace education, cadet pro grams and emergency
services. Such license pla tes shall be permanent in
nature and designed in such a manner as to remain with
the vehicle for the duration of the life span of the
vehicle or until the title to such vehicle is
transferred to an owner who i s not subject to this
exemption. Such vehicles shall be exempt from the
registration fees levied under Section 1132 of thi s
title, except that an initial registration fee of
Twenty-five Dollars ($25.00) shall apply to each
vehicle.
Any person claiming to be eligible for a tax -exempt or nonprofit
license plate under the provisions of this paragraph must have the
name of the tax-exempt or nonprofit organization prominently
displayed upon the outside of the vehicle, except those vehicles
registered pursuant t o the provisions of subp aragraph b of this
paragraph, unless such display is prohibited by federal or state law
Req. No. 628 Page 56 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
or by state agency rules. No vehicle shall be licensed as a t ax-
exempt or nonprofit vehicle unless the vehicle has affixed on each
side thereof, in letters not less th an two (2) inches high and two
(2) inches wide, the name of the tax -exempt or nonprofit
organization or the insignia or other symbol of such organizat ion
which shall be of sufficient size, shape and color as to be readily
legible during daylight hours from a distance of fifty (5 0) feet
while the vehicle is not in motion.
Except as provided in subparagra ph g of this paragraph, the
registration fee shall be Eight Dollars ($8.00) and shall be in
addition to all other registration fees p rovided by law, except t he
registration fees le vied by Section 1132 of this title;
3. Physically Disabled License Plates - such plates shall be
designed for persons who are eligible for a physically disabled
placard under the provisions of Section 15 -112 of this title. It
shall prominently display th e international accessibility symbol,
which is a stylized human figure in a wheelchair. The Tax
Commission shall also design p hysically disabled license plates for
motorcycles owned by persons who are eligibl e for a physically
disabled placard pursuant to the provisions of Section 15 -112 of
this title. Upon the death of the phys ically disabled person, the
disabled license plate shall be returned to the Tax Commission.
There shall be no fee for such plate in addition to the rate
provided by the Oklahoma V ehicle License and Registration Act for
Req. No. 628 Page 57 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
the registration of the vehicle. Fo r an additional fee of Ten
Dollars ($10.00), a pers on eligible for a physically disabled
license plate shall have the option of purch asing a duplicate
physically disabled special l icense plate which shall be securely
attached to the front of the vehicle. The original physically
disabled special license pl ate shall be securely attached to the
rear of the vehicle at all times.
Any person who is eligible for a p hysically disabled lice nse
plate and whose vehicle has had modifications because of the
physical disability of the owner or of a family member within the
second degree of consanguinity of the owner, may register the
vehicle for a flat fee of Twenty-five Dollars ($25.00). This f ee
shall be in lieu of all other registration fees provided by the
Oklahoma Vehicle License and Registration Act;
4. Indian Tribal License Plates - such plates shall be designed
for any vehicle of a native Am erican Indian Tribal Ass ociation
exempted in Sections 201 through 204 of Public Law 97 -473 and used
by the tribal associati on exclusively for the furtherance of its
tribal functions.
The registration fee shall be Eight Dollars ($8.00) and shall be
in addition to all other registr ation fees provided by law, except
the registration fees levied by Section 1132 of this title;
5. Hearing Impaired License Plates - such plates shall be
designed for persons who are hearing impaired. Such persons may
Req. No. 628 Page 58 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
apply for a hearing-impaired license plate for each vehicle with a
rated carrying capacity of one (1) ton or less upon the presentment
of an application on a form furnished by the Tax Com mission and
certified by a physician holding a valid license to practice
pursuant to the licensing provisi ons of Title 59 of the Oklahoma
Statutes, attesting that the person is hearing impaired. The
license plate shall be designed so that such persons may be readily
identified as being hearing impaired. There shall be no additional
fee for the plate, but all other registration fee s provided by the
Oklahoma Vehicle License and Registration Act shall apply;
6. Antique or Classic Vehicles License Plates – such plates
shall be designed and issued for any vehicle twenty -five (25) years
of age or older, based upon the date of manufactur e thereof and
which travels on the highways of this state primarily incident al to
historical or exhibition purposes only.
The registration fee shall be Eight Dollars ($8.00) and shall be
in addition to all oth er registration fees pro vided by law, except
the registration fees levied by Section 1132 of this title. Any
person registering an antique or classic vehicle may elect to ha ve
the vehicle registered for a ten -year period. The registration fee
for the elected ten-year registration shall be Seventy-five Dollars
($75.00). The motor license agent registering the antique or
classic vehicle for a ten -year period shall receive one hundred
percent (100%) of the fees the motor license agent would have
Req. No. 628 Page 59 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
otherwise received pursuant to subs ection A of Section 114 1.1 of
this title if the antique or classic vehicle had been registered on
an annual basis; and
7. Honorary Consul License Pla tes – such plates shall be
designed to include the words “Honorary Consul” and issued to
persons who are honorary consuls authori zed by the United States to
perform consular duties. Persons applying for s uch license plates
must show proof of standing as a n honorary consul. The fee for such
plate shall be Eight Dollars ($8.00) and shal l be in addition to all
other registration fees required by the Oklahoma Vehicle License and
Registration Act. The owner o f the vehicle that possesses such
license plates shall return the special license plates to the
Oklahoma Tax Commission if the owner disposes of the vehicle during
the registration year or ceases to be authorized to perform consular
duties.
C. Special license plates provided by this section shall be
designed in such a manner as to identify the use or ownership of the
vehicle. Use of any vehicle possessing a special license plate
provided by this section for any purpose not specified herein shall
be grounds for revocation of the special license plate and
registration certificate.
D. The fees provided by this section shall be deposited in the
Oklahoma Tax Commission Reimbursement Fu nd.
Req. No. 628 Page 60 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
SECTION 18. AMENDATORY 57 O.S. 2011, Section 54 9.1, as
last amended by Section 2, Chapter 197, O.S .L. 2018 (57 O.S. Supp.
2020, Section 549.1), is amended to read as follows:
Section 549.1. A. The Department of Corrections is authorized
to purchase in the manner prescribed by law, facilities, equipme nt,
raw materials and supplies, and to engage the s upervisory personnel
necessary to establish and maintain for this state at the pena l
institutions, now or hereafter under the cont rol of the State Board
of Corrections, industries and agricultural programs for the
utilization of services of prisoners in th e manufacture, production,
processing or assembly of the articles or products as ma y be needed
for the construction, operation, ma intenance or use of any office,
department, institution or agency supported in whole or in part by
this state and the politica l subdivisions thereof. Upon the request
of the Oklahoma Historical Society or the Oklahoma Tourism and
Recreation Department, th e Department of Corrections shall provide
labor for and shall produce or ma nufacture articles, products or
materials needed for the repair, construction and maintenance of
historical sites and state parks incl uding, but not limited to, the
production of materials and products needed for the reconstruction
of historic forts in the state.
B. All articles and services provided by t he Department of
Corrections in the state correctional institutions, and not requir ed
for use therein, sha ll be purchased as requi red by all offices,
Req. No. 628 Page 61 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
departments, institutions, agencies, counties, schools, colleges,
universities, or political subdivisions or any agency thereof of
this state which are supported in whole or in part by this state, if
such article or service is the lowes t and best bid, and no such
article or product may be purchased by any such office, department,
institution, agency, county, s chool, college, university , or
political subdivisions or agency thereof from any ot her source
unless excepted from the provisions as hereinafter provided.
Purchases made by the above -described state agenc ies may be made by
submitting the proper requisitio n through the Office of Management
and Enterprise Services or by direct order to th e prison industries
program of the Department o f Corrections.
C. If a requisition is received by the Office of Management and
Enterprise Services or a direct order is recei ved by the Prison
Industries Program of the Department of Corrections from a state
agency for any product or service provided by t he Department of
Corrections and such product or service is also available from a
severely handicapped disabled person or a qualified nonprofit agency
for the severely handicapped disabled as provided in Secti on 3001 et
seq. of Title 74 of the Oklahoma Sta tutes at a comparable price,
then the product or service shall be purchased from such severely
handicapped disabled person or qualified nonprofit agency for the
severely handicapped disabled. If the product or service is not
available within the time peri od required by the purchasing state
Req. No. 628 Page 62 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
agency, then such product or service sh all be purchased from the
Department of Corrections under the provisions of this section.
D. All offices, departments, institutions, agencies, counties,
cities, districts or politi cal subdivisions, schools, colleges , or
universities, or any agency thereof , or any agencies of the state,
which are supported in whole or in part by this state, may purchase
the goods or services manufactured , produced, processed o r assembled
by the prison industries of the Department of Corrections through
their properly author ized purchasing authority, or they may place a
direct order without competitive bid, with the prison industries of
the Department of Corrections.
E. Not-for-profit corporations or charitable agencies chartered
in Oklahoma or other states may purchase such goods and services.
Units of the federal governme nt and units of government in other
states may also purchase such goods and service s. All entities
which contract with the state, its political units, its agencies,
its public institutions, not -for-profit corporations or charitable
agencies chartered in O klahoma may purchase goods or services from
the Department of Corrections which are used in the performanc e of
such contracts. Any church located in the State of Oklahoma may
also purchase goods and servi ces manufactured, produced, processed
or assembled by the prison industries of the Department of
Corrections. Any community action ag ency or council of gove rnments
within this state may purchase housing components produced by the
Req. No. 628 Page 63 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
prison industries of the Department of Corrections. Nothing shall
prohibit the Department from bidding on portions of a state contract
which are subcontracted by the primary contrac tor.
F. Others are prohibited from purchasing such goods and
services, with the exception that all surplus agricultural products
may be sold on the o pen market or bartered and exchanged for other
food, feed or seed products of compa rable value. The Depar tment of
Corrections shall keep complete and accurate records of any such
barters or exchanges in s uch form and manner as the Office of
Management and Enterprise Services may prescribe. A copy of such
records shall be filed with the Office of Management a nd Enterprise
Services no later than March 1 of each year for all barters or
exchanges occurring in the previous calendar year. When
practicable, the Department of Corrections may accept and process
agricultural products from the pu blic and may export the resulting
products to foreign markets.
G. Products manufactured, produced, processed or assembled by
the Department of Corrections shall be of style s, patterns, designs
and quantities specified by the Department of Corrections exce pt
where the same have been or may be specified by the Office of
Management and Enterprise Services. Products shall be pr ovided at a
fair market price for comparable qualit y.
H. State agencies shall make maximum utilization of such
products and no simila r products shall be pur chased by state
Req. No. 628 Page 64 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
agencies from any other source than the Department of Corrections
except as provided in subsection C of this section, unless the
Department of Corrections certifies to the State Purchasing Director
that it is not able to provide products, a nd no claim therefor sha ll
be paid without such certification.
I. Exceptions from the mandatory pr ovisions hereof may be made
in any case where, in t he opinion of the Office of Management and
Enterprise Services, the article or prod uct does not meet the
reasonable requirements o f or for such offices, departments,
institutions or agencies, or in any cas e where the requisitions made
cannot be reasonably complied with. No such offices, departments,
institutions or agencies, shall be al lowed to evade the inte nt and
meaning of this section by slight variations from standards adopted
by the Office of Managem ent and Enterprise Services, when the
articles, services or products produced, manufactured, processed or
assembled by the Department of Corrections, in acco rdance with
established standards, are reasonably adapted to the actual needs of
such offices, departments, institutions or agencies.
J. In the event of disagreement between the Department of
Corrections and the State Purchasing Dir ector on fairness of pr ice,
ability to comply to specifications, reasonableness of
specifications and timeliness of delive ry of products the matter
will be resolved by the P urchasing Director of the Office of
Management and Enterprise Services.
Req. No. 628 Page 65 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
K. The Office of Management and E nterprise Services shall
cooperate with the Department of Corrections in seeking to promote
for use in state agencies and by all other eligible custom ers, the
products manufactured and services provided by the prison
industries.
L. The Department of Corre ctions shall prepare cat alogs
containing the description of all goods and services provided, with
the pricing of each item. Copies of such catalog sh all be sent by
the Department of Corrections to all offices, departments,
institutions and agencies of thi s state, and shall be av ailable for
distribution to all other eligible customers. In lieu of prepa ring
and distributing catalogs, the Department of C orrections may
maintain a website that contains a description of all goods and
services provided, with the pricing of each item.
M. The Department of Corrections may keep confidential:
1. Business plans, feasibility studies, financing proposals,
marketing plans, financial statements or trade secrets submitted by
a person or entity seek ing a corrections indus tries partnership with
the Department of Corrections;
2. Proprietary information of the business s ubmitted to the
Department for the purposes of a co rrections industries partnership,
and related confidentiality agreements detailing the information or
records designated as confid ential; and
Req. No. 628 Page 66 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
3. The Department of Corrections may not keep confidential
information when and to the extent that the person or entity
submitting the information consents to disclosure.
SECTION 19. AMENDATORY 59 O.S. 2011, Section 32 8.3, as
last amended by Section 1, Chapter 397, O.S.L. 2019 (59 O.S. Supp.
2020, Section 328.3), is amended to read as follows :
Section 328.3. As used in the State Dental Act, the following
words, phrases, or terms, unless the cont ext otherwise indicates,
shall have the following meanings:
1. “Accredited dental college ” means an institution whose
dental educational program is a ccredited by the Commission on Dental
Accreditation of the American Dental Associati on;
2. “Accredited dental hygiene program ” means a dental hygiene
educational program which is accredited by the Commiss ion on Dental
Accreditation of the American Dental Association;
3. “Accredited dental assisting program ” means a dental
assisting program which is accredite d by the Commission on De ntal
Accreditation of the American Dental Association;
4. “Board” means the Board of Dentistry;
5. “Certified dental assist ant” means a dental assistant who
has earned and maintains current certified dental assistant
certification from the Dental Assisti ng National Board (DANB);
6. “Coronal polishing” means a procedure limite d to the removal
of plaque and stain from exposed t ooth surfaces, utilizing a slow
Req. No. 628 Page 67 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
speed hand piece with a prophy/polishing cup or brus h and polishing
agent and is not prophylaxis. To be considered prophylaxis,
examination for calculus and scaling must be done by a hygienist or
dentist;
7. “Deep sedation” means a drug-induced depression of
consciousness during which patients cannot be e asily aroused but
respond purposefully followin g repeated or painful stimulation. The
ability to independently maintain ventilator function may be
impaired. Patients may require assistance in maintaining a patent
airway, and spontaneous ventilation may b e inadequate.
Cardiovascular function is usual ly maintained;
8. “Dentistry” means the practice of dentistry in all of i ts
branches;
9. “Dentist” means a graduate of an a ccredited dental college
who has been issued a license by the Board to practice dent istry as
defined in Section 328.19 of this titl e;
10. “Dental ambulatory surgical center (DASC) ” means a facility
that operates exclusively for the purpose of furnishing o utpatient
surgical services to patients. A DASC shall have the same
privileges and requirements as a dent al office and additionall y must
be an accredited facility by the appropriate entity;
11. “Dental office” means an establishment owned and operated
by a dentist for the practice of dentistry, which may be composed of
Req. No. 628 Page 68 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
reception rooms, business offices, priv ate offices, laboratories ,
and dental operating rooms where dental operations are performed;
12. “Dental hygienist” means an individual who has fulfi lled
the educational requirements and is a graduate of an accredited
dental hygiene program and who has pa ssed an examination and h as
been issued a license by the Board and who is authorized to practice
dental hygiene as hereinafter defined;
13. “Dental assistant or oral maxillofacial surgery assistant ”
means an individual working for a dentist, under the den tist’s
direct supervision or direct visual supervision, and performing
duties in the dental office or a treatment facility, including the
limited treatment of patients in accordance with the provisions of
the State Dental Act. A dent al assistant or oral m axillofacial
surgery assistant may assist a dentist with the patient; provided,
this shall be done only under the direct supervision or direct
visual supervision and control of the dentist and only in accordance
with the educational r equirements and rules promulgated by the
Board;
14. “Dental laboratory” means a location, whether in a dental
office or not, where a dentist or a dental laboratory technic ian
performs dental laboratory technology;
15. “Dental laboratory technician ” means an individual whose
name is duly filed in the official records of the Board, which
authorizes the technician, upon the l aboratory prescription of a
Req. No. 628 Page 69 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
dentist, to perform den tal laboratory technology, which services
must be rendered only to the prescribing d entist and not to the
public;
16. “Dental laboratory technology” means using materials and
mechanical devices for the co nstruction, reproduction or repair of
dental restorations, appliances or other devices to be worn in a
human mouth;
17. “Dental specialty” means a specialized practice of a branch
of dentistry, recognized by the Board, where the dental college and
specialty program are accredited by the Commission on Dent al
Accreditation (CODA), or a dental specialty recognized by the Board,
requiring a minimum number of hour s of approved education a nd
training and/or recognition by a nationally recognized association
or accreditation board;
18. “Direct supervision” means the supervisory dentist is in
the dental office or treatment facility and, during t he appointment,
personally examines the patient , diagnoses any conditions to be
treated, and authorizes the procedures to be performed by a dental
hygienist, dental assista nt, or oral maxillofacial surgery
assistant. The supervising dentist is continuousl y on-site and
physically present in the dental office or treatment facility while
the procedures are being performed and, before dismissal of the
patient, evaluates the res ults of the dental treatment;
Req. No. 628 Page 70 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
19. “Direct visual supervision ” means the supervisory dentist
has direct ongoing visual oversight wh ich shall be maintained at all
times during any procedure authorized to be performed by a dental
assistant or an oral maxillo facial surgery assistant;
20. “Fellowship” means a program designed for post -residency
graduates to gain knowledge and experience in a specialized field;
21. “General anesthesia” means a drug-induced loss of
consciousness during which patients are not ar ousable, even by
painful stimulation. The ability to independently maintain
ventilator function is often impaired. Patients often require
assistance in maintaining a patent airway, and positive pressure
ventilation may be required because of depressed sp ontaneous
ventilation or drug-induced depression of neuromuscular function.
Cardiovascular function may b e impaired;
22. “General supervision” means the supervisory dentist has
diagnosed any conditions t o be treated within the past thirteen (13)
months, has personally authorized the procedures to be performed by
a dental hygienist, and will evaluate the resu lts of the dental
treatment within a reasonable time as determined by the nature of
the procedures performed, the needs of the patient , and the
professional judgment of the supervisory dentist. General
supervision may only be used to supervise a hygienist and may not be
used to supervise an oral maxillofacial surgery assistant or dental
assistant;
Req. No. 628 Page 71 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
23. “Indirect supervision ” means the supervisory denti st is in
the dental office or treatment facility and has personally diagnosed
any conditions to be treated , authorizes the procedur es to be
performed by a dental hygienist, remains in the dental office or
treatment facility while the procedures are being p erformed, and
will evaluate the results of the dental treatment within a
reasonable time as determined by the nature of the procedu res
performed, the needs of the patient , and the professional judgment
of the supervisory dentist. Indirect supervision may not be used
for an oral maxillofacial surgery assistant or a dental assistant;
24. “Investigations” means an investigation proceed ing,
authorized under Sections 328.15A and 328.43a of this title, to
investigate alleged violations of the State Dental Act o r the rules
of the Board;
25. “Laboratory prescription ” means a written description ,
dated and signed by a dentist, of dental labo ratory technology to be
performed by a dental laboratory technician;
26. “Minimal sedation” means a minimally depressed leve l of
consciousness, produced by a pharmacological method, that retains
the patient’s ability to independen tly and continuously main tain an
airway and respond normally to tactile stimulation and verbal
command. Although cognitive function and coordination may be
modestly impaired, ventilator and cardiovascular functions are
unaffected;
Req. No. 628 Page 72 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
27. “Mobile dental anesthesia provider” means a licensed and
anesthesia-permitted dentist, physician or certified register ed
nurse anesthetist (CRNA) that has a mobile denta l unit and provides
anesthesia in dental offices and facilities in the state;
28. “Mobile dental clinic” means a permitted motor v ehicle or
trailer utilized as a dental clinic, and/or that contains dental
equipment and is used to provide dental services t o patients on-site
and shall not include a mobile dental anesthesia provider. A mob ile
dental clinic shall also mean and include a volunteer mobile dental
facility that is directly affiliated with a churc h or religious
organization as defined by Section 5 01(c)(3) or 501(d) of the United
States Internal Revenue Code, the church or religio us organization
with which it is affiliated is clearly indicated on the exterior of
the mobile dental facility, and such facility does not receive any
form of payment eithe r directly or indirectly for work provided to
patients other than donations through the affiliated church or
religious organization ; provided, that the volunteer mobile dental
facility shall be exempt from any registration fee required under
the State Dental Act;
29. “Moderate sedation” means a drug-induced depression of
consciousness during which patients re spond purposefully to ver bal
commands, either alone or accompanied by light tactile stimulation.
No interventions are required to maintain a patent a irway, and
Req. No. 628 Page 73 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
spontaneous ventilation is adequate. Cardiovascular function is
usually maintained;
30. “Prophylaxis” means the removal of any and all calcareous
deposits, stains, accretions or concretions fr om the supragingival
and subgingival surfaces of hu man teeth, utilizing instrumentation
by scaler or periodontal curette on the crown a nd root surfaces of
human teeth including rotar y or power-driven instruments. This
procedure may only be performed by a dentist or dental hygienist;
31. “Patient” or “patient of record” means an individual who
has given a medical history and has been exa mined and accepted by a
dentist for dental care ;
32. “Residencies” are programs designed for advanced clinical
and didactic training in general dentistry or other specialt ies or
other specialists at the post -doctoral level recognized by the
Commission on Dental Accreditation ( CODA) or the Board;
33. “Supervision” means direct supervision, direct visual
supervision, indirec t supervision or general supervision; and
34. “Treatment facility” means:
a. a federal, tribal, state or local public health
facility,
b. a federal qualified health care facility (F QHC),
c. a private health facility,
Req. No. 628 Page 74 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
d. a group home or residential care fa cility serving the
elderly, handicapped persons with a disability or
juveniles,
e. a hospital or dental ambulatory surgery center (DASC ),
f. a nursing home,
g. a penal institution op erated by or under contract with
the federal or state government,
h. a public or private school,
i. a patient of record’s private residence,
j. a mobile dental clinic,
k. a dental college, dental program, dent al hygiene
program or dental assisting program accredited by the
Commission on Dental Accreditation, or
l. such other places as are authorized by the Board.
SECTION 20. AMENDATORY 59 O.S. 2011, Section 888.3, as
amended by Section 1, Chapter 383, O.S.L. 2019 (59 O.S. Supp. 2020 ,
Section 888.3), is amended to read as follows:
Section 888.3. As used in the Occupational Therapy Practice
Act:
1. “Occupational therapy” is a health profession for which
practitioners provide assessment, t reatment, and consultation
through the use of p urposeful activity with individuals who are
limited by or at risk of phys ical illness or injury, psycho -social
dysfunction, developmental or learning disabilities, poverty and
Req. No. 628 Page 75 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
cultural differences or the aging process, in order to maximize
independence, prevent disability, and maintain health. Specific
occupational therapy ser vices include but are not limited to the use
of media and methods such as instruction in daily living skills and
cognitive retraining, f acilitating self-maintenance, work and
leisure skills, using standardized or adapted techniques, designing,
fabricating, and applying selected orthotic equipment or select ive
adaptive equipment with instructions, using therapeutically applied
creative activities, exercise, and other media to enhance an d
restore functional performance, to administer and interpret tests
which may include sensorimotor evaluation, psycho -social
assessments, standardized or nonstandardized tests, to improve
developmental skills, perceptual and motor skills, and sensory
integrative function, and to adapt the environment for the
handicapped persons with a disability. These services are provided
individually, in groups, via telehealth or through social systems;
2. “Occupational therapist” means a person licensed to practice
occupational therapy pursuant to the provisions of the Occupational
Therapy Practice Act;
3. “Occupational therapy assistant ” means a person licensed to
provide occupational therapy treatment under the general supervision
of a licensed occupational therapis t;
4. “Occupational therapy aide ” means a person who assists in
the practice of occupational therapy and whose activities r equire an
Req. No. 628 Page 76 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
understanding of occupational therapy, but do not require the
technical or professional training of an occupational therap ist or
occupational therapy assistant;
5. “Board” means the State Board of Medical Licensure and
Supervision;
6. “Person” means any individual, partnership, unincorporated
organization, or corporate body, ex cept only an individu al may be
licensed pursuant to the provisions of the Occupational Therapy
Practice Act;
7. “Committee” means the Oklahoma Occupational Therapy Adviso ry
Committee;
8. “Telehealth” means the use of electronic information and
telecommunications technologies to support and promote ac cess to
clinical health care, patient and professional health -related
education, public health and health administration; an d
9. “Telerehabilitation” or “teletherapy” means the delivery of
rehabilitation and habilitation services via information and
communication technologies (ICT), also commonly referred to as
“telehealth” technologies.
SECTION 21. AMENDATORY 61 O.S. 2011, Section 11, as
amended by Section 303, Chapter 304, O.S.L. 201 2 (61 O.S. Supp.
2020, Section 11), is amended to read as follows:
Section 11. A. Unless otherwise provided for by law , all plans
and specifications for the erection of public buildings by this
Req. No. 628 Page 77 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
state, or any agency or political subdivision thereof, or fo r any
building erected through the use of publi c funds shall provide
facilities for the handicapped disabled. Such facilities shall
conform with the codes and standards a dopted by the State Fire
Marshal and amended by the Division ’s promulgated rules. El evators
shall be constructed and installed in said the public buildings to
the extent deemed feasible and financially re asonable by the
contracting authority of the state or such political subdivision.
Said The codes and standards shall be on file in the Construction
and Properties Division of the Office of M anagement and Enterprise
Services.
B. After May 24, 1973, any bu ilding or facility which would
have been subject to the provisions of this section but for the fact
that it was constructed prior to May 24, 1973, shall be subject to
the requirements of this section if additions are made to such
building or facility in an y twelve-month period which increase the
total floor area of such building or facility by twenty -five percent
(25%) or more or if altera tions or structural repairs are made to
such building or facility in any twelve -month period which affect
twenty-five percent (25%) or more of the total floor area of such
building or facility.
SECTION 22. AMENDATORY 62 O.S. 2011, Section 34.29, as
amended by Section 19, Chapter 358, O .S.L. 2013 (62 O.S. Supp. 2020,
Section 34.29), is amended to rea d as follows:
Req. No. 628 Page 78 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Section 34.29. As used in Sections 3 4.28 through 34.30 of this
title:
1. “Accessibility” means compliance with nationally accepted
accessibility and usability standards, such a s those established in
Section 508 of the Workforce Investment A ct of 1998;
2. “Individual with disabilities ” means any individual who is
considered to have a disability or handicap for the purposes of any
federal or Oklahoma law;
3. “Information technology” means any electronic information
equipment or interconnecte d system that is used in the acquisition,
storage, manipulation, management, movement, control, display,
switching, interchange, transmis sion, or reception of data or
information, including au dio, graphic, and text;
4. “State agency” means any office, off icer, bureau, board,
counsel, court, commission, in stitution, unit, division, body or
house of the executive or judicial branches of the state government,
whether elected or appointed, excludi ng political subdivisions of
the state. State agency shall incl ude the Oklahoma State Regents
for Higher Education , the institutions, centers , or other
constituent agencies of The Oklahoma State Syste m of Higher
Education, the State Board of Career and Te chnology Education and
Technology Center school districts; and
Req. No. 628 Page 79 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
5. “Undue burden” means significant difficulty or e xpense,
including, but not limited to, difficulty or expense associated with
technical feasibility.
SECTION 23. AMENDATORY 63 O.S. 2011, Section 1 -741.12,
is amended to read as fol lows:
Section 1-741.12. A. It is the intent of th e Legislature that
the birth of a child does not constitute a legally recognizable
injury and that it is contrary to public policy to award da mages
because of the birth of a child or for the rearing of tha t child.
B. For the purposes of this section:
1. “Abortion” means the term as is defined in Section 1 -730 of
Title 63 of the Oklahoma St atutes this title;
2. “Wrongful life action ” means a cause of action that is
brought by or on behalf of a child, whic h seeks economic or
noneconomic damages for the chi ld because of a condition of the
child that existed at the time of the child ’s birth, and which is
based on a claim that a person ’s act or omission contributed to the
mother’s not having obtained an aborti on; and
3. “Wrongful birth action ” means a cause of action that is
brought by a parent or other person who is legally required to
provide for the support of a child, which seeks economic or
noneconomic damages because of a condition of the child that exis ted
at the time of the child ’s birth, and which is based on a claim that
Req. No. 628 Page 80 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
a person’s act or omission contributed to the mother ’s not having
obtained an abortion.
C. In a wrongful life action or a wrongful birth action, no
damages may be recovered for any c ondition that existed at the time
of a child’s birth if the claim is that the defendant ’s act or
omission contributed to the mother ’s not having obtained an
abortion.
D. This section shall not preclude causes of action based on
claims that, but for a wron gful act or omission, maternal death or
injury would not have occurred, or handicap, disease, or disability
of an individual prior to birt h would have been prevented, cured, or
ameliorated in a manner that preserved the health and life of the
affected individual.
SECTION 24. AMENDATORY 68 O.S. 2011, Section 2358, as
last amended by Section 5, Chapter 201, O.S.L. 2019 (68 O.S. Supp.
2020, Section 2358), is amended to read as follows:
Section 2358. For all tax years beginning after D ecember 31,
1981, taxable income and adjusted gross income shall be adjusted to
arrive at Oklahoma taxable income and Oklahoma adjusted gr oss income
as required by this section.
A. The taxable income of any taxpayer shall be adjusted to
arrive at Oklahoma taxable income for corporations and Oklahoma
adjusted gross income for individuals, as follows:
Req. No. 628 Page 81 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1. There shall be added interest income on obligations of any
state or political subdivision th ereto which is not otherwise
exempted pursuant to other laws of this state, to the extent that
such interest is not included in taxable income and adjusted gross
income.
2. There shall be deducted amo unts included in such income that
the state is prohibit ed from taxing because of the provisions of the
Federal Constitution, the State Constitution, federal laws or laws
of Oklahoma.
3. The amount of any federal net operating loss deduction shall
be adjusted as follows:
a. For carryovers and carrybacks to tax able years
beginning before January 1, 1981, the amount of any
net operating loss deduction allowed to a taxpayer for
federal income tax purposes shall be reduced to an
amount which is the same portion thereof as the loss
from sources within this state, as determined pursuant
to this section and Section 2362 of this t itle, for
the taxable year in which such loss is su stained is of
the total loss for such year;
b. For carryovers and carrybacks to taxable years
beginning after December 31, 1980, the amount of any
net operating loss deduction allowed for the taxable
year shall be an amount equal to the aggregate of the
Req. No. 628 Page 82 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Oklahoma net operating loss carryovers and carrybacks
to such year. Oklahoma net operati ng losses shall be
separately determined by reference t o Section 172 of
the Internal Revenue Code, 26 U.S.C., Section 172, as
modified by the Oklahoma Income Tax Act, Se ction 2351
et seq. of this title, and shall be allowed without
regard to the existence of a federal net operating
loss. For tax years beginni ng after December 31,
2000, and ending before January 1, 2008, the years to
which such losses may be carried shall be determined
solely by reference to Section 172 of the Internal
Revenue Code, 26 U.S. C., Section 172, with the
exception that the terms “net operating loss” and
“taxable income” shall be replaced with “Oklahoma net
operating loss” and “Oklahoma taxable income”. For
tax years beginning after December 31, 2007, and
ending before January 1, 2009, years to which such
losses may be carried back sh all be limited to two (2)
years. For tax years beginning after December 31,
2008, the years to which such losses may be carried
back shall be determined solely by reference to
Section 172 of the Inter nal Revenue Code, 26 U.S.C.,
Section 172, with the exce ption that the terms “net
operating loss” and “taxable income” shall be replaced
Req. No. 628 Page 83 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
with “Oklahoma net operating loss ” and “Oklahoma
taxable income”.
4. Items of the following nature shall be allocated a s
indicated. Allowable deductions attributable to item s separately
allocable in subparagraphs a, b and c of this para graph, whether or
not such items of income were act ually received, shall be allocated
on the same basis as those items:
a. Income from real and tangible personal property, such
as rents, oil and mining production or royalties, and
gains or losses from sale s of such property, shall be
allocated in accordanc e with the situs of such
property;
b. Income from intangible personal property, such as
interest, dividends, patent or copyright royalties,
and gains or losses from sales of such property, shall
be allocated in accordance with the domiciliary situs
of the taxpayer, except that:
(1) where such property has acquired a nonunitary
business or commercial situs apart from the
domicile of the taxpayer such income shall be
allocated in accordance with such business or
commercial situs; interest income from
investments held to generate working capital for
a unitary business enterprise shall be include d
Req. No. 628 Page 84 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
in apportionable income; a resident trust or
resident estate shall be treated as having a
separate commercial or bus iness situs insofar as
undistributed income is conc erned, but shall not
be treated as having a separate commercial or
business situs insof ar as distributed income is
concerned,
(2) for taxable years beginning after December 31,
2003, capital or ordinary ga ins or losses from
the sale of an ownership interes t in a publicly
traded partnership, as defined by Section 7704(b)
of the Internal Reven ue Code, shall be allocated
to this state in the ratio of the original cost
of such partnership’s tangible property in this
state to the original cost of such partnershi p’s
tangible property everywhere, as determined at
the time of the sale; if more than f ifty percent
(50%) of the value of the partnership ’s assets
consists of intangible assets, capital or
ordinary gains or losses from the sale of an
ownership interest in the partnership shall be
allocated to this state in accordance with the
sales factor of the partnership for its first
full tax period immediat ely preceding its tax
Req. No. 628 Page 85 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
period during which the ownership interes t in the
partnership was sold; the provisions of th is
division shall only apply if the capital or
ordinary gains or losses from the sale o f an
ownership interest in a partnership do not
constitute qualifying gain receiving capital
treatment as defined in s ubparagraph a of
paragraph 2 of subsection F of thi s section,
(3) income from such property which is required to be
allocated pursuant to the provisions of paragraph
5 of this subsection shall be allocated as herein
provided;
c. Net income or loss from a b usiness activity which is
not a part of business ca rried on within or without
the state of a unitary character shall be separately
allocated to the state in which such activity is
conducted;
d. In the case of a manufacturing or processing
enterprise the business of which in Oklahoma consists
solely of marketing its products by:
(1) sales having a situs without this state, shipped
directly to a point from without the state to a
purchaser within the state, commonly known as
interstate sales,
Req. No. 628 Page 86 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
(2) sales of the product stored in public warehouses
within the state pursuant to “in transit”
tariffs, as prescribed and allowed by the
Interstate Commerce Commission, to a purchaser
within the state,
(3) sales of the product stored in public warehouses
within the state where the shipment to such
warehouses is not covered by “in transit”
tariffs, as prescribed and allowed by the
Interstate Commerce Commissi on, to a purchaser
within or without the state,
the Oklahoma net income shall, at the option of the
taxpayer, be that portion of the total net income of
the taxpayer for federal income tax purposes derived
from the manufacture and/or processing and sales
everywhere as determined by the ratio of the sales
defined in this section made to the purchaser within
the state to the total sales everywhere. The term
“public warehouse” as used in this subparagraph means
a licensed public warehouse, the principal busin ess of
which is warehousing merchandise for the public;
e. In the case of insurance companies, Oklahoma taxable
income shall be taxable income of the taxpayer for
federal tax purposes, as adjusted for the adjustments
Req. No. 628 Page 87 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
provided pursuant to the provisions of paragraphs 1
and 2 of this subsection, apportioned as f ollows:
(1) except as otherwise provided by division (2) of
this subparagraph, taxable income of an insurance
company for a taxable year shall be apportioned
to this state by multiplying such income by a
fraction, the numerator of which is the direct
premiums written for insurance on property or
risks in this state, a nd the denominator of which
is the direct premiums written for insurance on
property or risks everywhere. For purposes of
this subsection, the term “direct premiums
written” means the total amount of direct
premiums written, assessments and annuity
considerations as reported for the taxable year
on the annual statement filed by the company with
the Insurance Commissioner in the form approve d
by the National Association of Insurance
Commissioners, or such other form as may be
prescribed in lieu thereof,
(2) if the principal source of premiums written by an
insurance company consists of premiums for
reinsurance accepted by it, the taxable inco me of
such company shall be apportioned to this state
Req. No. 628 Page 88 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
by multiplying such income by a fraction, the
numerator of which is the sum of (a) direct
premiums written for insu rance on property or
risks in this state, plus (b) premiums written
for reinsurance accepted in respect of property
or risks in this state, an d the denominator of
which is the sum of (c) direct premiums wr itten
for insurance on property or risks everywhere ,
plus (d) premiums written for reinsurance
accepted in respect of property or risks
everywhere. For purposes of this paragraph,
premiums written for reinsurance accepted in
respect of property or risks i n this state,
whether or not otherwise determinable , may at the
election of the company be determined on the
basis of the proportion which premiums written
for insurance accepted from companies
commercially domiciled in Oklahoma bears to
premiums written for reinsurance accepted from
all sources, or altern atively in the proportion
which the sum of the direct premiums written for
insurance on property or risks in this state by
each ceding company from which reinsurance is
accepted bears to the sum of the tot al direct
Req. No. 628 Page 89 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
premiums written by each such ceding comp any for
the taxable year.
5. The net income or loss remaining after the separate
allocation in paragraph 4 of this subsection, being that whi ch is
derived from a unitary business enterprise, shall be appo rtioned to
this state on the basis of the arithmeti cal average of three factors
consisting of property, payroll and sales or gross revenue
enumerated as subparagraphs a, b and c of this paragra ph. Net
income or loss as used in this paragraph includes that derived from
patent or copyright royalties, purcha se discounts, and interest on
accounts receivable relating to or arising from a busines s activity,
the income from which is apportioned pursua nt to this subsection,
including the sale or other disposition of such property and any
other property used in the unitary enterprise. Deductions used in
computing such net income or loss shall not in clude taxes based on
or measured by income. Provided, for corporations whose property
for purposes of the tax imposed by Section 2355 of this title has an
initial investment cost equaling or exceeding Two Hundred Million
Dollars ($200,000,000.00) and such investment is made on or after
July 1, 1997, or for co rporations which expand their property or
facilities in this st ate and such expansion has an investment cost
equaling or exceeding Two Hundred Million Dollars ($200,000,000.00)
over a period not to exc eed three (3) years, and such expansion is
commenced on or after January 1, 2000, the three factors shall be
Req. No. 628 Page 90 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
apportioned with property and payroll, each comprising twent y-five
percent (25%) of the apportionment factor and sales comprising fifty
percent (50%) of the apportionment factor. The apportionment
factors shall be computed as follows:
a. The property factor is a f raction, the numerator of
which is the average valu e of the taxpayer’s real and
tangible personal property owned or rented and used in
this state during the tax period and the denominator
of which is the average value of all the taxpayer ’s
real and tangible personal property everywhere owned
or rented and used during the tax period.
(1) Property, the income from which is separately
allocated in paragraph 4 of this subsection,
shall not be included in determining this
fraction. The numerator of the fraction shall
include a portion of the investment in
transportation and other equipment having no
fixed situs, such as rolling stock, buses, truc ks
and trailers, including machinery and equipment
carried thereon, airplanes, salespersons ’
automobiles and other sim ilar equipment, in the
proportion that miles travel ed in Oklahoma by
such equipment bears to total miles traveled,
Req. No. 628 Page 91 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
(2) Property owned by the taxpayer is valued at its
original cost. Property r ented by the taxpayer
is valued at eight times the net annual r ental
rate. Net annual rental rate is the annual
rental rate paid by the taxpayer, less any annual
rental rate received by the taxpayer f rom
subrentals,
(3) The average value of property shall be determined
by averaging the values at the beginning and
ending of the tax period but the Oklahoma Tax
Commission may require the averaging of monthly
values during the tax period if reasonably
required to reflect properly the average value of
the taxpayer’s property;
b. The payroll factor is a fraction, the numera tor of
which is the total compensation for services rendered
in the state during the tax period, and the
denominator of which is the total compensation for
services rendered everywhere during t he tax period.
“Compensation”, as used in this subsection mean s those
paid-for services to the extent related to the unitary
business but does not include officers ’ salaries,
wages and other compensat ion.
Req. No. 628 Page 92 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
(1) In the case of a transportation enterprise, th e
numerator of the fraction shall include a portion
of such expenditure in connection with employees
operating equipment over a fixed route, such as
railroad employees, airline pilots, or bus
drivers, in this state only a part of the time,
in the proportion that mileage traveled in
Oklahoma bears to total mileage trav eled by such
employees,
(2) In any case the numerat or of the fraction shall
include a portion of such expenditures in
connection with itin erant employees, such as
traveling salespersons, in thi s state only a part
of the time, in the proportion that time sp ent in
Oklahoma bears to total time spent in furthe rance
of the enterprise by such employees;
c. The sales factor is a fraction, the numer ator of which
is the total sales or gross revenue of th e taxpayer in
this state during the tax period, and the denomin ator
of which is the total sales or gross revenue o f the
taxpayer everywhere during the tax period. “Sales”,
as used in this subsection d oes not include sales or
gross revenue which are separa tely allocated in
paragraph 4 of this subsection.
Req. No. 628 Page 93 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
(1) Sales of tangible personal property have a situs
in this state if the property is delivered or
shipped to a purchaser other than the United
States government, within this state regardless
of the FOB point or other conditions of the sale;
or the property is shipped from an office, store,
warehouse, factory or other place of storage in
this state and (a) the purchaser is the United
States government or (b) the taxpayer is not
doing business in the state of the destination of
the shipment.
(2) In the case of a railroad or interurban railway
enterprise, the numerator of the fraction shall
not be less than the allocation of revenues to
this state as shown in its annual report to the
Corporation Commission.
(3) In the case of an airline, truck or bus
enterprise or freight car, tank car, refrigerator
car or other railroad e quipment enterprise, the
numerator of the fraction shall include a portion
of revenue from interstate transportation in the
proportion that interstate mileage traveled in
Oklahoma bears to total interstate mileage
traveled.
Req. No. 628 Page 94 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
(4) In the case of an oil, gasol ine or gas pipeline
enterprise, the numerator of the fraction shall
be either the total of traffic units of the
enterprise within Oklahoma or the revenue
allocated to Oklahoma based upon miles moved, at
the option of the taxpayer, and the denominator
of which shall be the total of traffic units of
the enterprise or the revenue of the enterpr ise
everywhere as appropriate to the numerator. A
“traffic unit” is hereby defined as the
transportation for a distan ce of one (1) mile of
one (1) barrel of oil, one (1 ) gallon of gasoline
or one thousand (1,000) cubic feet of natural or
casinghead gas, as the case may be.
(5) In the case of a telephone or te legraph or other
communication enterprise, the numerator of the
fraction shall include that portion of the
interstate revenue as is allocated pursuant to
the accounting procedures prescribed by the
Federal Communications Commission; provided that
in respect to each corporation or business entity
required by the Federa l Communications Commission
to keep its books and r ecords in accordance with
a uniform system of accounts prescribed by such
Req. No. 628 Page 95 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Commission, the intrastate net income shall be
determined separately in the manner provided by
such uniform system of accounts and only the
interstate income shall be subject to allo cation
pursuant to the provisions of this subsection.
Provided further, that the gross revenue factors
shall be those as are determined pursu ant to the
accounting procedures prescribed by the Federal
Communications Commission.
In any case where the apport ionment of the three factors
prescribed in this paragraph attributes to Oklahoma a port ion of net
income of the enterprise out of all appropri ate proportion to the
property owned and/or business transacted within this state, because
of the fact that one or more of the factors so prescribed are not
employed to any appreciable extent in furthe rance of the enterprise;
or because one or more factors not so prescribed are employed to a
considerable extent in fur therance of the enterprise; or because of
other reasons, the Tax Commission is empowered to permit, after a
showing by taxpayer that an ex cessive portion of net income has been
attributed to Oklahoma, or require, when in its judgment an
insufficient portion of net income has been attributed to Oklahoma,
the elimination, substitution, or use of additional factors, or
reduction or increase in the weight of such prescribed factors.
Provided, however, that any such variance from such prescribed
Req. No. 628 Page 96 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
factors which has the effect of increasing the portion of net inco me
attributable to Oklahoma must not be inherently arbitrary, and
application of the re computed final apportionment to the net income
of the enterprise must attribute to Oklahoma only a reasonable
portion thereof.
6. For calendar years 1997 and 1998, the owner of a new or
expanded agricultural commodity processing facility in this state
may exclude from Oklahoma taxable income, or in the case o f an
individual, the Oklahoma adjusted gross income, fifteen pe rcent
(15%) of the investment by the owner in the n ew or expanded
agricultural commodity processing facility. For calendar year 1999,
and all subsequent years, the percentage, not to exceed fi fteen
percent (15%), available to the owner of a new or expande d
agricultural commodity processing facility in thi s state claiming
the exemption shall be adjusted annually so that the total estimated
reduction in tax liability does not exceed One Million D ollars
($1,000,000.00) annually. The Tax Commission shall prom ulgate rules
for determining the percentage of the investment which each eligible
taxpayer may exclude. The exclusion provided by this pa ragraph
shall be taken in the taxable year when the inv estment is made. In
the event the total reduction in tax liabi lity authorized by this
paragraph exceeds One Milli on Dollars ($1,000,000.00) in any
calendar year, the Tax Commission shall permit any ex cess over One
Million Dollars ($1,000,000.00) and shall factor such excess into
Req. No. 628 Page 97 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
the percentage for subsequent years. Any amount of the exemption
permitted to be exclude d pursuant to the provisions of this
paragraph but not used in any year may be carried forward as an
exemption from income pursuant to the pro visions of this paragraph
for a period not exceeding six (6) ye ars following the year in which
the investment was originally made.
For purposes of this paragraph:
a. “Agricultural commodity processing facility” means
building, structures, fixtures and impr ovements used
or operated primarily for the processing or produ ction
of marketable products from agricultural comm odities.
The term shall also mean a dairy operation that
requires a depreciable invest ment of at least Two
Hundred Fifty Thousand Dollars ($2 50,000.00) and which
produces milk from dairy cows. The term d oes not
include a facility that provides only, and nothing
more than, storage, cleaning, drying or transportation
of agricultural commodit ies, and
b. “Facility” means each part of the facility which is
used in a process primarily for:
(1) the processing of agricultural commodities,
including receiving or s toring agricultural
commodities, or the production of milk at a dairy
operation,
Req. No. 628 Page 98 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
(2) transporting the agricultural commodities or
product before, during or after the processing,
or
(3) packaging or otherwi se preparing the product for
sale or shipment.
7. Despite any provision to the contrary in paragraph 3 of this
subsection, for taxable ye ars beginning after December 31, 1999, in
the case of a taxpayer which has a farming loss, such farming loss
shall be considered a net operating loss carryback in accord ance
with and to the extent of the Internal Revenue Code, 26 U.S.C.,
Section 172(b)(G). However, the amount of the net operating loss
carryback shall not exceed the lesser of:
a. Sixty Thousand Dollars ($ 60,000.00), or
b. the loss properly shown on Schedu le F of the Internal
Revenue Service Form 1040 reduced by one -half (1/2) of
the income from all other sources other than reflected
on Schedule F.
8. In taxable years beginning after December 31, 1995, all
qualified wages equal to the federal income tax cr edit set forth in
26 U.S.C.A., Section 45A, shall be deducted from taxable income.
The deduction allowed pursuant to this paragraph shall onl y be
permitted for the tax years in which the federal tax credi t pursuant
to 26 U.S.C.A., Section 45A, is allowed. For purposes of this
Req. No. 628 Page 99 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
paragraph, “qualified wages” means those wages used to calculate the
federal credit pursuant to 26 U.S.C.A., Section 45 A.
9. In taxable years beginning after December 31, 2005, an
employer that is eligible for and utilizes the Safet y Pays OSHA
Consultation Service provided by the Oklahoma Department of Labor
shall receive an exemption from taxable income in the amount of One
Thousand Dollars ($1,000.00) for the tax year that the serv ice is
utilized.
10. For taxable years beginning o n or after January 1, 2010,
there shall be added to Oklahoma taxable income an amount e qual to
the amount of deferred income not included in s uch taxable income
pursuant to Section 108(i)(1) of the Interna l Revenue Code of 1986
as amended by Section 1231 o f the American Recovery and Reinvestment
Act of 2009 (P.L. No. 111 -5). There shall be subtracted from
Oklahoma taxable income an amount equal to the amount of deferred
income included in such taxable inco me pursuant to Section 108(i)(1)
of the Internal Revenue Code by Section 1231 of the American
Recovery and Reinvestment Act of 2009 (P.L. No. 111-5).
11. For taxable years beginning on or afte r January 1, 2019,
there shall be subtracted from Oklahoma taxa ble income or adjusted
gross income any item of inc ome or gain, and there shall be added to
Oklahoma taxable income or adjusted gross inco me any item of loss or
deduction that in the absence of an election pursuant to the
provisions of the Pass -Through Entity Tax Equity Act of 2019 would
Req. No. 628 Page 100 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
be allocated to a member or to an indirect member of an electing
pass-through entity pursuant to Section 2351 et seq. of this title,
if (i) the electing pass -through entity has accounted for such item
in computing its Oklah oma net entity income or loss pursuant to the
provisions of the Pass-Through Entity Tax Equity Act of 2019, and
(ii) the total amount of t ax attributable to any resulting Oklahoma
net entity income has been paid. The Oklahoma Tax Commission shall
promulgate rules for the reporting of such exclusion to dir ect and
indirect members of the electing pass -through entity. As used in
this paragraph, “electing pass-through entity”, “indirect member”,
and “member” shall be defined in the same manner as prescribed b y
Section 2 2355.1P-2 of this act title. Notwithstanding the
application of this paragraph, the adjusted tax basis of any
ownership interest in a pass-through entity for purposes of Section
2351 et seq. of this title shall be equal to its adjusted tax bas is
for federal income tax purposes.
B. 1. The taxable income of any corporation shall be further
adjusted to arrive at Oklahoma taxable income, except those
corporations electing treatment as provided in subchapter S of the
Internal Revenue Code, 26 U.S. C., Section 1361 et seq., and Section
2365 of this title, deductions pursuant to the provisions of the
Accelerated Cost Recovery System as defined and allowed in the
Economic Recovery Tax Act o f 1981, Public Law 97 -34, 26 U.S.C.,
Section 168, for depreciat ion of assets placed into service after
Req. No. 628 Page 101 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
December 31, 1981, shall not be allowed in calculating Oklahoma
taxable income. Such corporations shall be allowed a deduction for
depreciation of asset s placed into service after December 31, 1981,
in accordance with provisions of the Internal Revenue Code, 26
U.S.C., Section 1 et seq., in effect immediately prior to the
enactment of the Accelerated Cost Recovery System. The Oklahoma tax
basis for all such assets placed into service after December 31,
1981, calculated in this section shall be retained and utilized for
all Oklahoma income tax purposes through the final disposition of
such assets.
Notwithstanding any other provisions of the Oklahoma Income Tax
Act, Section 2351 et seq. of this title, or of the Interna l Revenue
Code to the contrary, this subsection sha ll control calculation of
depreciation of assets placed into service after December 31, 1981,
and before January 1, 1983.
For assets placed in service and held by a corporation in which
accelerated cost recovery system was previously disallowed, an
adjustment to taxable income is required in the first taxable year
beginning after December 31 , 1982, to reconcile the basis of such
assets to the basis allowed in the Internal Revenue Code. The
purpose of this adjustment is to equalize the basis and allowance
for depreciation accounts between that reported to the Internal
Revenue Service and that reported to Oklahoma.
Req. No. 628 Page 102 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
2. For tax years beginning on o r after January 1, 2009, and
ending on or before December 31, 2 009, there shall be added to
Oklahoma taxable incom e any amount in excess of One Hundred Seventy -
five Thousand Dollars ($175,000.00) which has been deducted as a
small business expense under In ternal Revenue Code, Section 179 as
provided in the American Re covery and Reinvestment Act of 2009.
C. 1. For taxable years beginning after December 31, 1987, the
taxable income of any corporation sh all be further adjusted to
arrive at Oklahoma taxable i ncome for transfers of technology to
qualified small businesses located in Oklahoma. Such transferor
corporation shall be allowed an exemption from taxable income of an
amount equal to the amount of r oyalty payment received as a result
of such transfer; provided, however, such amount shall not exceed
ten percent (10%) of the amount of gross proceeds received by such
transferor corporation as a result of the technology transfer. Such
exemption shall be allowed for a period not to exceed ten (10) years
from the date of receipt of the first royalty payment accruing from
such transfer. No exemption may be claimed for tr ansfers of
technology to qualified small businesses made prior to January 1,
1988.
2. For purposes of this subsection:
a. “Qualified small business” means an entity, whether
organized as a corporation, pa rtnership, or
proprietorship, organized for profit with its
Req. No. 628 Page 103 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
principal place of business located within this state
and which meets the foll owing criteria:
(1) Capitalization of not more than Two Hundred Fifty
Thousand Dollars ($250,000.00),
(2) Having at least fifty percent (50%) of its
employees and assets located in Oklahoma at the
time of the transfer, and
(3) Not a subsidiary or affiliate of the transferor
corporation;
b. “Technology” means a proprietary process, formula,
pattern, device or compilation o f scientific or
technical information which is not in the public
domain;
c. “Transferor corporation ” means a corporation which is
the exclusive and undisputed owner of the technology
at the time the transfer is made; and
d. “Gross proceeds” means the total amount of
consideration for the transfer of techno logy, whether
the consideration is in money or otherwise.
D. 1. For taxable years beg inning after December 31, 2005, the
taxable income of any corporation, estate or trust, shall be further
adjusted for qualifying gains receiving capital treatment. Such
corporations, estates or trusts shall be allowed a deduction from
Oklahoma taxable inc ome for the amount of qualifying gains receiving
Req. No. 628 Page 104 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
capital treatment earned by the corporation, estate or trust during
the taxable year and included in the federal taxable income of such
corporation, estate or trust.
2. As used in this subsection:
a. “qualifying gains receiving capital treatment ” means
the amount of net capital gains, as defined in Section
1222(11) of the Internal Revenue Code, included in the
federal income tax return of the corporation, estate
or trust that result from:
(1) the sale of real property or tangible personal
property located within Oklahoma that has been
directly or indirectly owned by the cor poration,
estate or trust for a holding period of a t least
five (5) years prior to the date of the
transaction from which such net capital gains
arise,
(2) the sale of stock or on the sale of a n ownership
interest in an Oklahoma company, limited
liability company, or partnership where such
stock or ownership interest has been directly or
indirectly owned by the corporation, estate or
trust for a holding period of at least three (3)
years prior to the date of the transaction from
which the net capital gains arise, or
Req. No. 628 Page 105 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
(3) the sale of real property, tangible p ersonal
property or intangible personal property located
within Oklahoma as part of the sale of all or
substantially all of the assets of an O klahoma
company, limited liability company, or
partnership where such property has been directly
or indirectly owned by such entity owned by the
owners of such entity, and used in or derived
from such entity for a period of at least three
(3) years prior to the date of the transaction
from which the net capital gains arise,
b. “holding period” means an uninterrupted p eriod of
time. The holding period shall include any additional
period when the propert y was held by another
individual or entity, if such add itional period is
included in the taxpayer ’s holding period for the
asset pursuant to the Internal Revenue Code,
c. “Oklahoma company”, “limited liability company ”, or
“partnership” means an entity whose primary
headquarters have been located in Oklahoma f or at
least three (3) uninterrupted years prior to the date
of the transaction from which the net capital gains
arise,
Req. No. 628 Page 106 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
d. “direct” means the taxpayer directly owns the asset,
and
e. “indirect” means the taxpayer owns an interest in a
pass-through entity (or chain of pass-through
entities) that sells the asset that giv es rise to the
qualifying gains receiving capital t reatment.
(1) With respect to sales of real property or
tangible personal property loca ted within
Oklahoma, the deduction described in this
subsection shall not apply unless the pass -
through entity that ma kes the sale has held the
property for not less tha n five (5) uninterrupted
years prior to the date of the transaction that
created the capital gain, and each pass-through
entity included in th e chain of ownership has
been a member, partner, or shareholder of the
pass-through entity in the tier immediately below
it for an uninterrupted period of not less than
five (5) years.
(2) With respect to sales of stock or ownership
interest in or sales of all or substantially all
of the assets of an Oklahoma company, limited
liability company, or partnership, the ded uction
described in this subsection shall not apply
Req. No. 628 Page 107 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
unless the pass-through entity that makes the
sale has held the stock or ownership interes t or
the assets for not less than three (3)
uninterrupted years prior to the date of the
transaction that created the capital gain, and
each pass-through entity included in the chain of
ownership has been a member, partner or
shareholder of the pass -through entity in the
tier immediately below it for an uninterrupted
period of not less than three (3) years.
E. The Oklahoma adjusted gross income of any individual
taxpayer shall be further adjusted as fo llows to arrive at Oklahoma
taxable income:
1. a. In the case of individuals, there shall be added or
deducted, as the case may be, the difference necessary
to allow personal exemptions of One Thousand Dollars
($1,000.00) in lieu of the personal exemptions allowed
by the Internal Revenue Code.
b. There shall be allowed an additional exemption of One
Thousand Dollars ($1,0 00.00) for each taxpayer or
spouse who is blind at the close of the tax year. For
purposes of this subparagraph, an individual is blind
only if the central visual acuity of the individual
does not exceed 20/200 in the better eye with
Req. No. 628 Page 108 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
correcting lenses, or if the visual acuity of the
individual is greater than 20/200, but is accompanied
by a limitation in the fields of vision such that the
widest diameter of the visual field subtends an angle
no greater than twenty (20) degrees.
c. There shall be allowed an additional exemption of One
Thousand Dollars ($1,0 00.00) for each taxpayer or
spouse who is sixty-five (65) years of age or older at
the close of the tax year based upon the filing status
and federal adjusted gross income of the taxpayer.
Taxpayers with the following filing status may claim
this exemption if the federal adjusted gross income
does not exceed:
(1) Twenty-five Thousand Dollar s ($25,000.00) if
married and filing jointly;
(2) Twelve Thousand Five Hundred Dollars ($12,500.00)
if married and filing separately;
(3) Fifteen Thousand Dollars ($15,0 00.00) if single;
and
(4) Nineteen Thousand Dollars ($19,000.00) if a
qualifying head of household.
Provided, for taxable years beginning afte r December
31, 1999, amounts included in the calculation of
federal adjusted gross income pursuant to the
Req. No. 628 Page 109 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
conversion of a traditional individual retirement
account to a Roth individual retirement accou nt shall
be excluded from federal adjusted gross income for
purposes of the income thresholds provided in this
subparagraph.
2. a. For taxable years beginning on or befo re December 31,
2005, in the case of individuals who use the standard
deduction in determining taxable income, there shall
be added or deducted, as the case may be, the
difference necessary to allow a stan dard deduction in
lieu of the standard deduction al lowed by the Internal
Revenue Code, in an amount equal to the larger of
fifteen percent (15%) of the Oklahoma adjusted gross
income or One Thousand Dollars ($1,000.00), but not to
exceed Two Thousand Dolla rs ($2,000.00), except that
in the case of a marrie d individual filing a separate
return such deduction shall be the larger of fifteen
percent (15%) of such Oklahoma adjusted gross income
or Five Hundred Dollars ($500.00), but not to exceed
the maximum amount of One Thousand Dollars
($1,000.00).
b. For taxable years beginning on or after January 1,
2006, and before January 1, 2007, in the ca se of
individuals who use the standard deduction in
Req. No. 628 Page 110 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
determining taxable income, there shall be added or
deducted, as the case may be, the difference necessary
to allow a standard deduction in lieu of the standard
deduction allowed by the Internal Revenue C ode, in an
amount equal to:
(1) Three Thousand Dollars ($3,000.00), if the filing
status is married filing joint, head of household
or qualifying widow; or
(2) Two Thousand Dollars ($2,000.00), if the filing
status is single or married filing separate.
c. For the taxable year beginning on January 1, 2007, and
ending December 31, 2007, in the case of individuals
who use the standard deduction in determining taxable
income, there shall be added or deducted, as the case
may be, the difference necessary to allo w a standard
deduction in lieu of the standard deductio n allowed by
the Internal Revenue Code, in an amount equal to:
(1) Five Thousand Five Hundred Dollars ($5,500.00),
if the filing status is married filing joint or
qualifying widow; or
(2) Four Thousand One Hundred Twenty-five Dollars
($4,125.00) for a head of household; or
Req. No. 628 Page 111 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
(3) Two Thousand Seven Hundred Fifty Dollars
($2,750.00), if the filing status is single or
married filing separate.
d. For the taxable year beginning on January 1, 2008, and
ending December 31, 2008, in the case of individuals
who use the standard deduction in determining taxable
income, there shall be added or deducted, as the case
may be, the difference necessary to allow a standard
deduction in lieu of the standard deduction allowe d by
the Internal Revenue Code, in an amount equal to:
(1) Six Thousand Five Hundred Dollars ($6,500.00), if
the filing status is married filing joint or
qualifying widow, or
(2) Four Thousand Eight Hundred Seventy -five Dollars
($4,875.00) for a head of ho usehold, or
(3) Three Thousand Two Hundred Fifty Dollar s
($3,250.00), if the filing status is single or
married filing separate.
e. For the taxable year beginning on Jan uary 1, 2009, and
ending December 31, 2009, in the case of individuals
who use the standard deduction in determining taxable
income, there shall be added or deducted, as the case
may be, the difference nec essary to allow a standard
Req. No. 628 Page 112 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
deduction in lieu of the standard deduction allowed by
the Internal Revenue Code, in an amount equal to:
(1) Eight Thousand Five Hundred Dollars ($8,500.00),
if the filing status is married filing joint or
qualifying widow, or
(2) Six Thousand Three Hundred Seventy -five Dollars
($6,375.00) for a head of household, or
(3) Four Thousand Two Hundred Fifty Dollars
($4,250.00), if the filing status is single or
married filing separate.
Oklahoma adjusted gross income shall be increased by
any amounts paid for motor vehicle excise taxes which
were deducted as allowed by the Internal Revenue Code.
f. For taxable years begin ning on or after January 1,
2010, and ending on Decembe r 31, 2016, in the case of
individuals who use the standard ded uction in
determining taxable income, there shall b e added or
deducted, as the case may be, the difference necessary
to allow a standard d eduction equal to the standard
deduction allowed by the Internal Revenue Code, based
upon the amount and filing status prescribed by such
Code for purposes of filing fed eral individual income
tax returns.
Req. No. 628 Page 113 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
g. For taxable years beginning on or after January 1,
2017, in the case of individuals who use the standar d
deduction in determining taxable income, there shall
be added or deducted, as the case may be, the
difference necessary to allow a standard deduction in
lieu of the standard deduction allowed by the Internal
Revenue Code, as follows:
(1) Six Thousand Three Hundred Fifty Dollars
($6,350.00) for single or married fili ng
separately,
(2) Twelve Thousand Seven Hundred Do llars
($12,700.00) for married filing jointly or
qualifying widower with dependent chil d, and
(3) Nine Thousand Three Hundred Fifty Dollars
($9,350.00) for head of household.
3. a. In the case of resident and part-year resident
individuals having adjusted gross income from sources
both within and without the state, the itemized or
standard deductions and personal exemptions shall be
reduced to an amount which is the same portion of the
total thereof as Okla homa adjusted gross income is of
adjusted gross income. To the extent itemized
deductions include allowable moving expense, proration
of moving expense shall not be required or permitted
Req. No. 628 Page 114 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
but allowable moving expense shall be fully deductible
for those taxpayers moving within or into Oklahoma and
no part of moving expense shall be deductible for
those taxpayers moving without or out of Oklah oma.
All other itemized or standard deductions and per sonal
exemptions shall be subject to proration as provided
by law.
b. For taxable years beginning on or after Janu ary 1,
2018, the net amount of itemized deductions allowable
on an Oklahoma income tax return, subject to the
provisions of paragraph 24 of th is subsection, shall
not exceed Seventeen Thousand Dollars ($17 ,000.00).
For purposes of this subparagraph, chari table
contributions and medical expenses deductible for
federal income tax purposes sha ll be excluded from the
amount of Seventeen Thousand Do llars ($17,000.00) as
specified by this subparagraph.
4. A resident individual with a physical disability
constituting a substantial handicap impediment to employment may
deduct from Oklahoma adjusted gross income such expenditures to
modify a motor vehic le, home or workplace as are necessary to
compensate for his or her handicap disability. A veteran certified
by the Department of Veterans Affairs of the federal government as
having a service-connected disability shall be conclusively presumed
Req. No. 628 Page 115 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
to be an individual with a physical disability constituting a
substantial handicap impediment to employment. The Tax Commis sion
shall promulgate rules containing a list of combinations of common
disabilities and modifications which may be presumed to qualify for
this deduction. The Tax Commission shall prescribe necessary
requirements for verification.
5. a. Before July 1, 2010, the first One Thousand Five
Hundred Dollars ($1,500.00) received by any person
from the United States as salary or compensation in
any form, other than retirement benefits, as a member
of any component of the Armed Forces of the United
States shall be deducted from taxable income.
b. On or after July 1, 2010, one hundred percent (100%)
of the income received by any person from the United
States as salary or compensation in any form, other
than retirement benefits, as a member of any component
of the Armed Forces of the United States shall be
deducted from taxable income.
c. Whenever the filing of a timely income tax return by a
member of the Armed Forces of the United States is
made impracticable or impo ssible of accomplishment by
reason of:
Req. No. 628 Page 116 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
(1) absence from the United States, which term
includes only the states and the District of
Columbia;
(2) absence from the State of Oklahoma while on
active duty; or
(3) confinement in a hospital within the United
States for treatment of wounds, injuries or
disease,
the time for filing a return and paying an income tax
shall be and is hereby extended wi thout incurring
liability for interest or penalties, to the fifteenth
day of the third month following the month in wh ich:
(a) Such individual shall return to the United
States if the extension is granted pursuant
to subparagraph a of this paragraph, retur n
to the State of Oklahoma if the extension is
granted pursuant to subparagraph b of this
paragraph or be discharged f rom such
hospital if the extension is granted
pursuant to subparagraph c of this
paragraph; or
(b) An executor, administrator, or conserva tor
of the estate of the taxpayer is appointed,
whichever event occurs the earliest.
Req. No. 628 Page 117 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Provided, that the Tax Commission may, in its discretion, grant
any member of the Ar med Forces of the United States an extension of
time for filing of income tax returns a nd payment of income tax
without incurring liabilities for interest or penalties. Such
extension may be granted only when in the judgment of the Tax
Commission a good cause exists therefor and may be for a period in
excess of six (6) months. A record of every such extension granted,
and the reason therefor, shall be kept.
6. Before July 1, 2010, the salary or any other form of
compensation, received from the United Sta tes by a member of any
component of the Armed Forces of the United States, shall be
deducted from taxable income during the time in which the person is
detained by the enemy in a conflict, is a prisoner of war or is
missing in action and not deceased; prov ided, after July 1, 2010,
all such salary or compensation shall be subject to the deduc tion as
provided pursuant to paragraph 5 of this subsec tion.
7. a. An individual taxpayer, whether resident or
nonresident, may deduct an amount equal to the federal
income taxes paid by the taxpayer during the taxable
year.
b. Federal taxes as described i n subparagraph a of this
paragraph shall be deductible by any individual
taxpayer, whether resident or nonresident, on ly to the
extent they relate to income subject to t axation
Req. No. 628 Page 118 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
pursuant to the provisions of the Oklahoma Income Tax
Act. The maximum amount allowable in the preceding
paragraph shall be prorated on the ratio of the
Oklahoma adjusted gross income to federal a djusted
gross income.
c. For the purpose of this pa ragraph, “federal income
taxes paid” shall mean federal income taxes, surtaxes
imposed on incomes or excess profits taxes, as though
the taxpayer was on the accrual basis. In determining
the amount of deduction for federal income taxes for
tax year 2001, the amount of the deduction shall not
be adjusted by the amount of any accelerated ten
percent (10%) tax rate bracket credit or advanced
refund of the credit received during the tax year
provided pursuant to the federal Economic Growth and
Tax Relief Reconciliation Act of 2001, P.L. No. 107 -
16, and the advanced refund of such credit shall no t
be subject to taxation.
d. The provisions of this par agraph shall apply to all
taxable years ending after December 3 1, 1978, and
beginning before January 1, 2006.
8. Retirement benefits not to exceed Five Thousand Five Hundred
Dollars ($5,500.00) for th e 2004 tax year, Seven Thousand Five
Hundred Dollars ($7,500.00) for the 2005 tax year and Ten Thousand
Req. No. 628 Page 119 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Dollars ($10,000.00) for the 2006 tax year and all subsequent tax
years, which are received by an individual from the civil service of
the United States, the Oklahoma Public Employees Retirement System,
the Teachers’ Retirement System of Oklahoma, the Oklahoma Law
Enforcement Retirement System, the Oklahoma Firefighters Pension and
Retirement System, the Oklahoma Police Pension and Retirement
System, the employee retirement systems created by counties pursuan t
to Section 951 et seq. of Title 19 of the Oklahoma Statutes, the
Uniform Retirement System for Justices and Judg es, the Oklahoma
Wildlife Conservation Department Retirement Fund, the Oklahoma
Employment Security Commission Retirement Plan, or the employe e
retirement systems created by municipalities pursuant to Sect ion 48-
101 et seq. of Title 11 of the Oklahoma Stat utes shall be exempt
from taxable income.
9. In taxable years beginning after December 3l, 1984, Social
Security benefits received by an indi vidual shall be exempt from
taxable income, to the extent such benefits are included in the
federal adjusted gross income pursuant to the provisions of Section
86 of the Internal Revenue Code, 26 U.S.C ., Section 86.
10. For taxable years beginning after D ecember 31, 1994, lump -
sum distributions from employer plans of deferred compensation,
which are not qualified pla ns within the meaning of Section 401(a)
of the Internal Revenue Code, 26 U.S.C., Sectio n 401(a), and which
are deposited in and accounted for within a separate bank account or
Req. No. 628 Page 120 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
brokerage account in a financ ial institution within this state,
shall be excluded from taxable income in the same manner as a
qualifying rollover contribution to an in dividual retirement account
within the meaning of Secti on 408 of the Internal Revenue Code, 26
U.S.C., Section 408. A mounts withdrawn from such bank or brokerage
account, including any earnings thereon, shall be included in
taxable income when withdrawn i n the same manner as withdrawals from
individual retirement accounts within the meaning of Section 408 of
the Internal Revenue Code.
11. In taxable years beginning afte r December 31, 1995,
contributions made to and interest received from a medical savings
account established pursuant to Sections 2621 through 2623 of Title
63 of the Oklahoma Statutes shall be exempt from taxable income.
12. For taxable years beginning af ter December 31, 1996, the
Oklahoma adjusted gross income of any individual taxpayer wh o is a
swine or poultry producer may be further adjuste d for the deduction
for depreciation allowed for new constructi on or expansion costs
which may be computed using t he same depreciation method elected for
federal income tax purposes except that the use ful life shall be
seven (7) years for purposes of this paragraph. If depreciation is
allowed as a deduction in determ ining the adjusted gross income of
an individual, any depreciation calculated and claimed pursuant to
this section shall in no event be a duplication of any depreciation
Req. No. 628 Page 121 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
allowed or permitted on the federal income tax return of the
individual.
13. a. In taxable years beginning after December 31, 2002,
nonrecurring adoption expenses paid by a resident
individual taxpayer in connection with:
(1) the adoption of a minor, or
(2) a proposed adoption o f a minor which did not
result in a decreed adoption,
may be deducted from the Oklahoma adjusted gross
income.
b. The deductions for adoptions and proposed adoptions
authorized by this paragraph shall not exceed Twenty
Thousand Dollars ($20,000.00) per cal endar year.
c. The Tax Commission shall promulgate rules to imp lement
the provisions of this paragraph which shall contain a
specific list of nonrecurring adoption expenses which
may be presumed to qua lify for the deduction. The Tax
Commission shall presc ribe necessary requirements for
verification.
d. “Nonrecurring adoption expenses” means adoption fees,
court costs, medical expenses, attorney fees and
expenses which are directly related to the legal
process of adoption of a child including, but not
limited to, costs relating to the adoption study,
Req. No. 628 Page 122 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
health and psychological examinations, transportation
and reasonable costs of lodging and food for the child
or adoptive parents which are incurred to compl ete the
adoption process and are not reimbursed by othe r
sources. The term “nonrecurring adoption expenses ”
shall not include attorney fees incurred for the
purpose of litigating a contested adoption, from and
after the point of the initiation of the cont est,
costs associated with physical remodeling, renovat ion
and alteration of the adoptive parents ’ home or
property, except for a special needs child as
authorized by the court.
14. a. In taxable years beginning before January 1, 2005,
retirement benefits not to exceed the amounts
specified in this paragraph, which are received by an
individual sixty-five (65) years of ag e or older and
whose Oklahoma adjusted gross income is Twenty-five
Thousand Dollars ($25,000.00) or less if the filing
status is single, head of household, or married filing
separate, or Fifty Thousand Dollars ($50,000.00) or
less if the filing status is m arried filing joint or
qualifying widow, shall be e xempt from taxable income.
In taxable years beginning after December 31, 2004,
retirement benefits not to exceed the amounts
Req. No. 628 Page 123 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
specified in this paragraph, which are received by an
individual whose Oklahoma adjusted gross income is
less than the qualifying amount specified in this
paragraph, shall be exempt from taxable income.
b. For purposes of this paragraph, the qualifying amount
shall be as follows:
(1) in taxable years beginning after December 31,
2004, and prior to January 1, 2007, the
qualifying amount shall be Thirty-seven Thousand
Five Hundred Dollars ($37,500.00) or less if the
filing status is single, head of household, or
married filing separate, or Seventy -five Thousand
Dollars ($75,000.00) or l ess if the filing status
is married filing jointly or qualifying widow,
(2) in the taxable year beginning January 1, 2007,
the qualifying amount shall be Fifty Thousand
Dollars ($50,000.00) or less if the filing status
is single, head of household , or married filing
separate, or One Hundred Thousand Dollar s
($100,000.00) or less if the filing status is
married filing jointly or qualifying wi dow,
(3) in the taxable year beginning January 1, 2008,
the qualifying amount shall be Sixty -two Thousand
Five Hundred Dollars ($62,500.00) or less if the
Req. No. 628 Page 124 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
filing status is single, head of household , or
married filing separate, or One Hundred Twenty -
five Thousand Dollars ($125,000.00) or less if
the filing status is married filing jointly or
qualifying widow,
(4) in the taxable year beginning January 1, 2009,
the qualifying amount shall be One Hundred
Thousand Dollars ($100,000.00) or less if the
filing status is single, head of household, or
married filing separate, or Two Hundred Thousand
Dollars ($200,000.00) or less if the filing
status is married filing jointly or qual ifying
widow, and
(5) in the taxable year beginning January 1, 2010,
and subsequent taxable years, there shall be no
limitation upon the quali fying amount.
c. For purposes of this paragraph, “retirement benefits”
means the total distributions or withdrawal s from the
following:
(1) an employee pension benefit plan which satisfies
the requirements of Section 401 of the Internal
Revenue Code, 26 U.S.C., Section 401,
Req. No. 628 Page 125 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
(2) an eligible deferred compensation plan t hat
satisfies the requirements of Section 457 of th e
Internal Revenue Code, 26 U.S.C., Section 457,
(3) an individual retirement account, annuity or
trust or simplified employee pension that
satisfies the requirements of Section 408 of the
Internal Revenue Code, 26 U.S.C., Section 408,
(4) an employee annuity subject to the provisions of
Section 403(a) or (b) of the Internal Revenue
Code, 26 U.S.C., Section 403(a) or (b),
(5) United States Retirement Bonds which satisfy the
requirements of Section 86 of the Internal
Revenue Code, 26 U.S.C., Section 86, or
(6) lump-sum distributions from a retirement plan
which satisfies the requirements of Se ction
402(e) of the Internal Revenue Code, 26 U.S.C.,
Section 402(e).
d. The amount of the exemption provided by this paragraph
shall be limited to Five Thousand Five Hu ndred Dollars
($5,500.00) for the 2004 tax year, Seven Thousand Five
Hundred Dollars ($7,500.00) for the 2005 tax year and
Ten Thousand Dollars ($10,000.00) for the tax year
2006 and for all subsequent tax years. Any individual
who claims the exemption pr ovided for in paragraph 8
Req. No. 628 Page 126 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
of this subsection shall not be permitted to claim a
combined total exemption pursuant to this paragraph
and paragraph 8 of this subsection in an amount
exceeding Five Thousand Fi ve Hundred Dollars
($5,500.00) for the 2004 tax yea r, Seven Thousand Five
Hundred Dollars ($7,500.00) for the 2005 tax year and
Ten Thousand Dollars ($10,000.00) for the 2006 tax
year and all subsequent tax years.
15. In taxable years beginning after Dece mber 31, 1999, for an
individual engaged in product ion agriculture who has filed a
Schedule F form with the taxpayer ’s federal income tax return for
such taxable year, there shall be excluded f rom taxable income any
amount which was included as federal tax able income or federal
adjusted gross income and wh ich consists of the discharge of an
obligation by a creditor of the taxpayer incurred t o finance the
production of agricultural products.
16. In taxable years beginning December 31, 2000, an amount
equal to one hundred percent (100%) of the amount of any scholarship
or stipend received from participation in the Oklahoma Police Corps
Program, as established in Section 2-140.3 of Title 47 of the
Oklahoma Statutes shall be exempt from taxable income.
17. a. In taxable years beginning after December 31, 2001,
and before January 1, 2005, there shall be allowed a
deduction in the amount of contrib utions to accounts
Req. No. 628 Page 127 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
established pursuant to the Oklahoma College Savings
Plan Act. The deduction shall equal the amoun t of
contributions to accounts, but in no event sha ll the
deduction for each contributor exceed Two Thousand
Five Hundred Dollars ($2,500. 00) each taxable year for
each account.
b. In taxable years beginning after December 31, 2004,
each taxpayer shall be allowed a deduction for
contributions to accounts e stablished pursuant to the
Oklahoma College Savings Plan Act. The maximum annual
deduction shall equal the amount of contributions to
all such accounts plus any contributions to such
accounts by the taxpa yer for prior taxable years after
December 31, 2004, which were not deducted, but in no
event shall the deduction for each tax year exceed Ten
Thousand Dollars ($10,000.00) for each individual
taxpayer or Twenty Thousand Dollars ($20,000.00) for
taxpayers filing a joint return. Any amount of a
contribution that is not deducted by the taxpayer in
the year for which the contribution is made m ay be
carried forward as a deduction from income for th e
succeeding five (5) years. For taxable years
beginning after December 31, 2005, deductions may be
taken for contributions and rollovers made during a
Req. No. 628 Page 128 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
taxable year and up to April 15 of the succeedin g
year, or the due date of a taxpayer’s state income tax
return, excluding extensions, whichever is later.
Provided, a deduction for the same contribution may
not be taken for two (2) different taxable years.
c. In taxable years beginning after December 3 1, 2006,
deductions for contributions made pursuant to
subparagraph b of this paragraph shall be limited as
follows:
(1) for a taxpayer who qualified for the five -year
carryforward election and who takes a rollover or
nonqualified withdrawal during that pe riod, the
tax deduction otherwise available pursuant to
subparagraph b of this paragraph shall be reduced
by the amount which is equal to the rollover or
nonqualified withdrawal, and
(2) for a taxpayer who elects to take a rollover or
nonqualified withdraw al within the same tax year
in which a contribution was made to the
taxpayer’s account, the tax deduction otherwise
available pursuant to subparagraph b of this
paragraph shall be reduced by the amount of the
contribution which is equal to the rollover or
nonqualified withdrawal.
Req. No. 628 Page 129 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
d. If a taxpayer elects to tak e a rollover on a
contribution for which a deduction has been t aken
pursuant to subparagraph b of this paragraph w ithin
one (1) year of the date of contribution, the amount
of such rollover shall be in cluded in the adjusted
gross income of the taxpayer in the taxable year of
the rollover.
e. If a taxpayer makes a nonq ualified withdrawal of
contributions for which a de duction was taken pursuant
to subparagraph b of this paragraph, such nonqualified
withdrawal and any earnings thereon shall be included
in the adjusted gross income of the taxpayer in the
taxable year of the nonqualified withdrawal.
f. As used in this para graph:
(1) “non-qualified withdrawal ” means a withdrawal
from an Oklahoma College Savin gs Plan account
other than one of the following:
(a) a qualified withdrawal,
(b) a withdrawal made as a result of the death
or disability of the designated beneficiary
of an account,
(c) a withdrawal that is made on the account of
a scholarship or the allo wance or payment
described in Section 135(d)(1)(B) or ( C) or
Req. No. 628 Page 130 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
by the Internal Revenue Code, received by
the designated beneficiary to the extent the
amount of the refund does not exceed the
amount of the scholarship, allowance , or
payment, or
(d) a rollover or change of designated
beneficiary as permitted by su bsection F of
Section 3970.7 of Title 70 of Oklahoma
Statutes, and
(2) “rollover” means the transfer of funds from the
Oklahoma College Savings Plan to any other plan
under Section 529 of the Internal Revenue Code.
18. For taxable years beginning after De cember 31, 2005,
retirement benefits received by an individual from any component of
the Armed Forces of the Unite d States in an amount not to exceed the
greater of seventy-five percent (75%) of such b enefits or Ten
Thousand Dollars ($10,000.00) shall be e xempt from taxable income
but in no case less than the amount o f the exemption provided by
paragraph 14 of this su bsection.
19. For taxable years beginning after December 31, 2006,
retirement benefits received by federal civil service retirees,
including survivor annuities, paid in lieu of Social Security
benefits shall be exempt from taxable income to the extent suc h
benefits are included in the federal adjusted gross income pursuant
Req. No. 628 Page 131 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
to the provisions of Section 86 of the Internal Revenue Code, 26
U.S.C., Section 86, according to the following schedule:
a. in the taxable year beginning January 1, 2007, twenty
percent (20%) of such benefits shall be exempt,
b. in the taxable year beginning January 1, 20 08, forty
percent (40%) of such benefits shall be exemp t,
c. in the taxable year beginning January 1, 2009, sixty
percent (60%) of such benefits shall be exempt,
d. in the taxable year beginning January 1, 2010, eighty
percent (80%) of such benefits shall be exempt, and
e. in the taxable year beginning January 1, 2011, and
subsequent taxable years, one hundred percent (10 0%)
of such benefits shall be exempt.
20. a. For taxable years beginning after December 31, 2007, a
resident individual may deduct up to T en Thousand
Dollars ($10,000.00) from Oklahoma adjusted gross
income if the individual, or the dependent of the
individual, while living, donates one or more human
organs of the individual to another human being for
human organ transplantation. As used in this
paragraph, “human organ” means all or part of a l iver,
pancreas, kidney, intestine, lung , or bone marrow. A
deduction that is claimed under this paragraph may be
Req. No. 628 Page 132 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
claimed in the taxable year in which the human organ
transplantation occurs.
b. An individual may claim this deduction only once, and
the deduction may be claimed only for unreimbursed
expenses that are in curred by the individual and
related to the organ d onation of the individual.
c. The Oklahoma Tax Commission shall promulgate rules to
implement the provisions of this paragraph which shall
contain a specific list of expenses which may be
presumed to qualify for the deduction. The Tax
Commission shall pre scribe necessary requirements for
verification.
21. For taxable years beginning after December 31, 2009, there
shall be exempt from taxable i ncome any amount received by the
beneficiary of the death benef it for an emergency medical technician
or a registered emergency medical responder provided by Section 1 -
2505.1 of Title 63 of the Oklahom a Statutes.
22. For taxable years beginning after Dece mber 31, 2008,
taxable income shall be increased by any unemplo yment compensation
exempted under Section 85(c) of the Internal Revenue Code, 26
U.S.C., Section 85(c)(2009).
23. For taxable years begin ning after December 31, 2008, there
shall be exempt from taxable income any payment in an amount less
than Six Hundred Dollars ($600.00) received by a person as an award
Req. No. 628 Page 133 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
for participation in a competitive livestock show event. For
purposes of this paragra ph, the payment shall be treated as a
scholarship amount paid by the entity sponsoring the event and the
sponsoring entity shall cause the payment to be categorized as a
scholarship in its books and records.
24. For taxable years beginning on or after Jan uary 1, 2016,
taxable income shall be increased by any amount of state and local
sales or income taxes deducted under 26 U.S.C., Section 164 of the
Internal Revenue Code . If the amount of state and local taxes
deducted on the federal return is limited, ta xable income on the
state return shall be increased onl y by the amount actually deducted
after any such limitations ar e applied.
F. 1. For taxable years beginning afte r December 31, 2004, a
deduction from the Oklahoma adjusted gross income of any individ ual
taxpayer shall be allowed for qualifying gains rece iving capital
treatment that are included in the federal adjust ed gross income of
such individual taxpayer during the taxable year.
2. As used in this subsection:
a. “qualifying gains receiving capita l treatment” means
the amount of net capital gains, as defined in Section
1222(11) of the Internal Revenue Code, inclu ded in an
individual taxpayer’s federal income tax return that
result from:
Req. No. 628 Page 134 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
(1) the sale of real property or tangible personal
property located within Oklahoma that has been
directly or indirectly owned by the individual
taxpayer for a holding period of at least five
(5) years prior to the date of the tran saction
from which such net capital gains arise,
(2) the sale of stock or the sale of a direct or
indirect ownership interest in an Oklahoma
company, limited liability company , or
partnership where such st ock or ownership
interest has been directly or indi rectly owned by
the individual taxpayer for a holding period of
at least two (2) years prior to the date of the
transaction from which the net capital gains
arise, or
(3) the sale of real property, tangibl e personal
property or intangible personal property located
within Oklahoma as part of the sale of all or
substantially all of the assets of an Oklahoma
company, limited liability company , or
partnership or an Oklahoma proprietorship
business enterprise wh ere such property has been
directly or indirectly o wned by such entity or
business enterprise or owned by the owners of
Req. No. 628 Page 135 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
such entity or business enterprise for a period
of at least two (2) years prior to the date of
the transaction from which the net capita l gains
arise,
b. “holding period” means an uninterrupted period of
time. The holding period shall include any additional
period when the property was held by another
individual or entity, if such additional period is
included in the taxpayer ’s holding period for the
asset pursuant to the Internal Revenue Code,
c. “Oklahoma company,” “limited liability company ,” or
“partnership” means an entity whose primary
headquarters have been located in Ok lahoma for at
least three (3) uninterrupted years prior to the date
of the transaction from which the net capital gains
arise,
d. “direct” means the individual taxpayer directly owns
the asset,
e. “indirect” means the individual taxpayer owns an
interest in a pass-through entity (or chain of pass -
through entities) tha t sells the asset that gives rise
to the qualifying gains receiving capital treatment.
(1) With respect to sales of real property or
tangible personal property located within
Req. No. 628 Page 136 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Oklahoma, the deduction described in this
subsection shall not apply unless the p ass-
through entity that makes the sale has held the
property for not less than five (5) uninterrupted
years prior to the date of the trans action that
created the capital gain, and each pass -through
entity included in the chain of ownership has
been a member, partner, or shareholder of the
pass-through entity in the tier immediately below
it for an uninterrupted period of not less than
five (5) years.
(2) With respect to sales of stock or ownersh ip
interest in or sales of all or substantially all
of the assets of an Oklahoma company, limited
liability company, partnership or Oklahoma
proprietorship business enterprise, the deduction
described in this subsection shall not apply
unless the pass-through entity that makes the
sale has held the stock or ownership interest for
not less than two (2) uninterrupted ye ars prior
to the date of the transaction that created the
capital gain, and each pass -through entity
included in the chain of ownership has be en a
member, partner or shareholder of the pass -
Req. No. 628 Page 137 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
through entity in the tier immediately below it
for an uninterrupted period of not less than two
(2) years. For purposes of this division,
uninterrupted ownership prior to July 1, 2007,
shall be included in the determination of the
required holding period prescribed by this
division, and
f. “Oklahoma proprietorship busi ness enterprise” means a
business enterprise whose income and expenses have
been reported on Schedule C or F of an individual
taxpayer’s federal income tax return, or any similar
successor schedule publish ed by the Internal Revenue
Service and whose primar y headquarters have been
located in Oklahoma for at least three (3)
uninterrupted years prior to the date of the
transaction from which the ne t capital gains arise.
G. 1. For purposes of computing its Ok lahoma taxable income
under this section, the divid ends-paid deduction otherwise allowed
by federal law in computing net income of a real estate investment
trust that is subject to federal inco me tax shall be added back in
computing the tax imposed by this state under this title if the real
estate investment trust is a captive real estate investment trust.
2. For purposes of computing its O klahoma taxable income under
this section, a taxpayer s hall add back otherwise deductible rents
Req. No. 628 Page 138 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
and interest expenses paid to a captive real estate investment trust
that is not subject to the provisions of paragraph 1 of this
subsection. As used in this s ubsection:
a. the term “real estate investment trust ” or “REIT”
means the meaning ascribed to such term in Section 856
of the Internal Revenue Code,
b. the term “captive real estate investment trust ” means
a real estate investment trust, the shares or
beneficial interests of which are not regularly traded
on an established securities market and more than
fifty percent (50%) of the voting power or value of
the beneficial interests or shares of which are owned
or controlled, directly or indirectly, or
constructively, by a single entity that is:
(1) treated as an association taxable as a
corporation under the Internal Revenue Code, and
(2) not exempt from federal income tax p ursuant to
the provisions of Section 501(a) of the Internal
Revenue Code.
The term shall not include a real estate investment
trust that is intended to be regularly traded on an
established securities mark et, and that satisfies the
requirements of Section 856(a)(5) and (6) of the U.S.
Req. No. 628 Page 139 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Internal Revenue Code by reason of Section 856(h)(2)
of the Internal Revenue Code,
c. the term “association taxable as a corporation ” shall
not include the following entities:
(1) any real estate investment trust as defined in
paragraph subparagraph a of this subsection
paragraph other than a “captive real estate
investment trust”, or
(2) any qualified real estate i nvestment trust
subsidiary under Section 856(i) of the Internal
Revenue Code, other than a qualified REIT
subsidiary of a “captive real estate investment
trust”, or
(3) any Listed Australian Property T rust (meaning an
Australian unit trust registered as a “Managed
Investment Scheme” under the Australian
Corporations Act in which the principal class of
units is listed on a recognized stock exchange in
Australia and is regularly traded on an
established securities market), or an entity
organized as a trust, p rovided that a Listed
Australian Property Trust owns or control s,
directly or indirectly, seventy -five percent
Req. No. 628 Page 140 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
(75%) or more of the voting power or value of the
beneficial interests or shares of such t rust, or
(4) any Qualified Foreign Entity, meaning a
corporation, trust, association or partnership
organized outside the laws of the United States
and which satisfies t he following criteria:
(a) at least seventy-five percent (75%) of the
entity’s total asset value at the close of
its taxable year is represent ed by real
estate assets, as defined in Section
856(c)(5)(B) of the Internal Revenue Code,
thereby including share s or certificates of
beneficial interest in any real estate
investment trust, cash and cash equivalents,
and U.S. Government securities,
(b) the entity receives a dividend -paid
deduction comparable to Sect ion 561 of the
Internal Revenue Code, or is exempt from
entity level tax,
(c) the entity is required to distribute at
least eighty-five percent (85%) of its
taxable income, as computed in the
jurisdiction in which it is organized, to
Req. No. 628 Page 141 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
the holders of its sha res or certificates of
beneficial interest on an an nual basis,
(d) not more than ten percent (10%) of the
voting power or value in such en tity is held
directly or indirectly or constructively b y
a single entity or individual, or the shares
or beneficial interests of such entity are
regularly traded on an e stablished
securities market, and
(e) the entity is organized in a country which
has a tax treaty with the United States.
3. For purposes of this subsection, the constructive ownership
rules of Section 318(a) of the Internal Revenue Code, as modified by
Section 856(d)(5) of the Internal Revenue Code, shall apply in
determining the ownership of stock, assets, or net profits of any
person.
4. A real estate investment trust that does not become
regularly traded on an established securities market within one (1)
year of the date on which it first becomes a real estate investment
trust shall be deemed not to have been regularly traded on an
established securities market, retroactive to the date it first
became a real estate investment trust, and shall file an a mended
return reflecting such retroactive designation for any tax year or
part year occurring during its initial year of status as a real
Req. No. 628 Page 142 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
estate investment trust. For purposes of this subsection, a real
estate investment trust becomes a real estate invest ment trust on
the first day it has both met the requirements of Section 856 of the
Internal Revenue Code and has elected to be treated as a re al estate
investment trust pursuant to Section 856(c)(1) of the Internal
Revenue Code.
SECTION 25. AMENDATORY 69 O.S. 2011, Section 4002, is
amended to read as follows:
Section 4002. There is hereby created in the Executive Branch
of Government the Department of Transportation and the
Transportation Commission. The Department shall function under the
direct control and supervision of the Commission as a part of the
executive branch of state government in carrying out the
transportation policies, plans and programs of this state. In
accord with appropriations made by the Legislature and grant s of
funds from federal, state, regional, local or private agencies, the
Department shall, acting by or through the Director or his duly
authorized officer or employee, have the power and it shall be its
duty:
1. To coordinate and develop for the State of Oklahoma a
comprehensive transportation plan to meet present and future needs
for adequate, safe and efficient transportation facilities at
reasonable cost to the people.
Req. No. 628 Page 143 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
2. To coordinate the development and operation of such
transportation facilities in the state including, but not limited
to, highways, public transportation, railroad, ma rine and waterways
and aeronautics.
3. To develop, peri odically revise and maintain a comprehensive
state master plan for transportation facilities.
4. To develop measurable objectives and goals designed to carry
out the master plan for transportation an d report progress in
achievement of objectives and goals to the Governor and Legislature
as part of the annual budget submission.
5. To make such studies and analyses o f transportation problems
as may be requested by the Governor or Legislature relative t o any
aspect of transportation in the state.
6. To exercise and perform such functions, powers and duties as
may be from time to time conferred or imposed by law, inclu ding all
the functions, powers and duties assigned and transferred to the
Department of Transportation by this act.
7. To apply for, accept an d receive and be the administrator
for and in behalf of the st ate agencies, boards and commissions of
all federal or other monies now or hereafter available for purposes
of transportation or which wou ld further the intent and specific
purposes of this act. This paragraph shall not apply to the
Oklahoma Corporation C ommission insofar as federal funds for
transportation regulatory purposes are concerned. Provided further,
Req. No. 628 Page 144 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
nothing in this act shall be c onstrued to limit the authority of any
town, city, county, regional authority, port authority or airport
authority to apply for, accept, receive and be the administrator of
all federal funds or other monies now or hereafter available to such
subdivisions of government for the purpose of transportation or any
other local matter. The provisions of this act shall not apply to
funds available for projects for providing trans portation services
to meet special needs of the elderly and handicapped persons with
disabilities under Section 16 (b), (2) of the Urban Mass
Transportation Act of 1964, as amended (49 U.S.C.A., Section 16 12
(b), (2)), or to programs administered by the De partment of
Institutions, Social and Rehabilitative Services for transportation
services to the elderly and handicapped persons with disabilities.
8. To cooperate with local governments in the planning an d
development of transportation -related activities, and encourage
state and federally funded plans and programs at the local level
consistent with the goals and objectives of the state master pl an
for transportation.
9. To evaluate and encourage the devel opment and use of public
transportation in Oklahoma where such use will contribute to a
reduction in traffic congestion, public convenienc e, air quality, or
energy conservation. To administer f inancial assistance programs
for public transportation service s, facilities and equipment, using
state and/or federal funds for administrative activities, and to
Req. No. 628 Page 145 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
pass through to public, private enterp rise and/or private nonprofit
entities those federal, lo cal and/or private funds intended for the
purpose of meeting p ublic transportation capital and operating
needs, excluding those federal, local and/or private funds intended
for the purpose of meeting the capital and operating needs of fixed
route, regularly scheduled public transportation services operating
within cities of greater than three hundred thousand (300,00 0)
population according to the latest Federal Decennial Census. To
ensure, through positive actions, that private enterprise providers
of public transportation are involved in all levels of public
transportation planning efforts, in both metropolitan and
nonmetropolitan areas, and are given the opportunity to provide
public transportation s ervices, by contract or other means which
provide a reasonable return, wherever such services are now or will
be provided utilizing federal, state or local public funds.
Exceptions to this requirement that private enterprise provide such
services may be made only where:
a. a county does not have an existing pri vate enterprise
public transportation operator which could pro vide
such services,
b. the existing private enterpr ise public transportation
operator declines to provide such service, or
c. the organization seeking to secure or provide such
services by means other than private enterprise
Req. No. 628 Page 146 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
operators, such as operating th e system themselves,
provides to the Department, or any other party upon
request, budgetary documentation that the alternative
means are more appropriate and less expensive on a
passenger-mile basis.
Provided, however, that there shall be exempted from the above
requirement all fixed route regularly schedu led public
transportation services, operating in cities of greater than three
hundred thousand (300,000) population, according to the latest
federal decennial census Federal Decennial Census; and
Provided further, this act shall not alter any powers of
counties, cities and towns to initiate, designate , or construct any
project or other object of expenditure now or h ereafter funded by
federal transportation or state gasol ine and motor fuel tax funds
allocated to those counties, cities and towns.
SECTION 26. AMENDATORY 69 O.S. 2011, Section 4033, is
amended to read as follows:
Section 4033. A. Monies allocated from the Public Transit
Revolving Fund by the Oklahoma Department of Trans portation may be
used for local share or matching f unds for the purpose of federal
capital or operating grants. Prior to the allocation of monies from
the Public Transit Revolving Fund, each eligible entity desiring
monies from the Public Transit Revolvin g Fund, shall provide to the
Department, a proposed budget outlining the proposed use of the
Req. No. 628 Page 147 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
monies for the next fiscal year. Any eligible entity not submitting
a proposed budget shall be deemed to waive any claim to m onies from
the Public Transit Revolvi ng Fund for the next fiscal year. All
monies distributed among the eligible entities shall be audited to
ensure compliance with applicable law and the latest avai lable
audited financial statement shall be provided to t he Department.
B. Any eligible entit y receiving monies from the Public Transit
Revolving Fund shall expend a minimum of fifty percent (50%) of the
monies for services for the elderly and the handicapped persons with
disabilities.
C. Allocations of progra m funds from the Public Transit
Revolving Fund shall not be subject to the Central Purch asing Act,
Section 85.1 et seq. of Title 74 of the Oklahoma Statutes. However,
any equipment purchased with mon ies from the Public Transit
Revolving Fund shall be subj ect to the Central Purchasing Act.
SECTION 27. AMENDATORY 70 O. S. 2011, Section 1-107, is
amended to read as follows:
Section 1-107. Either in conjunction with public schools or
otherwise under the control and supervision of schoo l agencies and
officials provided by law for the control and supervision of public
schools, other educational services may include health activities,
school lunch programs, audiovisual education, safe ty education,
vocational rehabilitation, education of ex ceptional children and
handicapped children with disabilities, playground and physical
Req. No. 628 Page 148 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
education activities and such other special services, functions , and
activities as may be authorized by law or by regulation of the State
Board of Education.
SECTION 28. AMENDATORY 70 O.S. 2011, Section 18 -109.5,
as amended by Section 1, Chapter 228, O.S.L. 2018 (70 O.S. Supp.
2020, Section 18-109.5), is amended to read as follows:
Section 18-109.5. A. As used in Section 18-201.1 of this
title:
1. “Visual impairment” means an impairment in vision that, even
with correction, advers ely affects a child’s educational
performance. This includes both partial sight and blindness;
2. “Specific learning disability” means a disorder in one or
more of the basic psychological processes invol ved in understanding
or in using language, spoken o r written, that may manifest itself in
the imperfect ability to listen, think, speak, read, write, spell or
to do mathematical calculations, including conditions such as
perceptual disabilities, brain inju ry, minimal brain dysfunction,
dyslexia and develop mental aphasia. The term does not include
learning problems that are primarily the result of visual, hearing
or motor disabilities, of intellectual disability, of emoti onal
disturbance or of environmental , cultural or economic disadvantage;
3. “Deafness” means a hearing impairment that is so severe that
the child is impaired in processing linguistic information thr ough
Req. No. 628 Page 149 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
hearing, with or without amplification, that advers ely affects a
child’s educational performance;
4. “Economically disadvantaged ” means all children who qualify
for free or reduced lunches;
5. “Intellectual disability ” means significantly subaverage
general intellectual functioning, existing concurrently with
deficits in adaptive behavior and manifested during the development
period, that adversely affects a child ’s educational performance;
6. “Emotional disturbance ” means a condition exhibiting one or
more of the following characteristics over a long pe riod of time and
to a marked degree that adversely affects a child ’s educational
performance:
a. an inability to learn which cannot be explained by
intellectual, sensory or health factors,
b. an inability to build or maintain satisfactory
interpersonal relationships with peers and teachers,
c. inappropriate types of behavior or feelings unde r
normal circumstances,
d. a general pervasive mood of unhappiness or depression,
or
e. a tendency to develop phy sical symptoms or fears
associated with personal or scho ol problems.
Req. No. 628 Page 150 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
The term includes child ren who are schizophrenic. The term does not
include children who are socially maladjusted, unless it is
determined that they are seriously emotionally disturbed;
7. “Gifted” means identified students as outlined in Se ction
1210.301 of this title;
8. “Hearing impairment” means an impairment in hearing, whether
permanent or fluctuating, that adversely affects a child ’s
educational performance but that is not includ ed under the
definition of “deafness”;
9. “Multiple disabilities” means concomitant impairm ents, such
as intellectual disability – blindness or intellectual disability –
orthopedic impairment, the combination of which causes such severe
educational needs that they cannot be accommodated in special
education programs solely for one of the impairm ents. The term does
not include deaf-blindness;
10. “Orthopedic impairment ” means a severe orthopedic
impairment that adversely affects a child ’s educational performance.
The term includes impairments caused by a cong enital anomaly,
impairments caused b y disease such as poliomyelitis and bone
tuberculosis, and impairments from other causes such as cerebral
palsy, amputations and fractures or burns that cause contr actures;
11. “Other health impairment ” means having limited strength,
vitality or alertness , including a heightened alertness to
environmental stimuli, that results in limited alertness with
Req. No. 628 Page 151 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
respect to the educational environment that adversely affects a
child’s educational performance and is due to chronic or acute
health problems such as asthm a, attention deficit disorder or
attention deficit hyperactivity disorder, diabetes, epilepsy, a
heart condition, hemophilia, lead poisoning, leukemia, nephritis,
rheumatic fever, sickle cell anemia and Tourette syndrome ;
12. “Speech or language impairmen t” means a communication
disorder, such as stutteri ng, impaired articulation, a language
impairment, or a voice impairment, that adversely affects a child ’s
educational performance;
13. “Deaf-blindness” means concomitant hearing and visual
impairments, the combination of which causes such severe
communication and other developmental and educational problems that
they cannot be accommodated in special education progr ams solely for
children with deafness or children with b lindness;
14. “Autism” means a developmental disability significantly
affecting verbal and nonverbal communication and social interaction,
generally evident before age three (3), that adversely affec ts a
child’s educational performance. Other characteris tics often
associated with autism ar e engagement in repetitive activities and
stereotyped movements, resistance to environmental change or change
in daily routines, and unusual responses to sensory ex periences.
Autism does not apply if a child ’s educational performance is
Req. No. 628 Page 152 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
adversely affected primarily because the child has an emotional
disturbance, as defined in this subsection;
15. “Traumatic brain injury ” means an acquired injury to the
brain caused by an external physical force, resulting in total or
partial functional disability or psych osocial impairment, or both,
that adversely affects a child’s educational performance. Traumatic
brain injury applies to open or closed head injuries resulting in
impairments in one or more areas such as cognition; lang uage;
memory; attention; reasoning; abstract thinking; judgment; problem -
solving; sensory, perceptual, and motor abilities; psychosocial
behavior; physical functions; information processing; and speec h.
Traumatic brain injury does not apply to brain injur ies that are
congenital or degenerat ive or to brain injuries induced by birth
trauma;
16. “Bilingual” means those students who have limited English
speaking abilities or who come from homes where Eng lish is not the
dominant language as reported on the cur rent year application for
accreditation;
17. “Special Education Summer Program ” means those summer
school programs which school districts may provide for children who
are severely or profoundly multiple-handicapped disabled if their
individualized educati on program states the need for a con tinuing
educational experience to prevent loss of e ducational achievement or
basic life skills. Any school district receiving funds for such
Req. No. 628 Page 153 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
special education summ er programs shall provide services as provided
in Section 13-101 of this title; and
18. “Optional Extended School Year Program ” means the program
defined in Section 1 -109.1 of this title.
B. The State Board of Education is hereby authorized to modify
and redefine by rule the definitions set out in this sectio n
whenever such modification is requ ired to receive federal assistance
therefor.
SECTION 29. AMENDATORY 70 O.S. 2011, Section 1210.508F,
as last amended by Section 1, Chapter 208, O.S.L. 2019 (70 O.S.
Supp. 2020, Section 1210.508F) , is amended to read as follows:
Section 1210.508F. A. The State Board of Education s hall
ensure that the reading competencies for elementary teachers are
included in the competencies for special edu cation teachers.
B. The State Board of Education and th e Commission for
Educational Quality and Accountability in collaboration with the
Oklahoma State Regents for Higher Education shall ensure that all
teachers of early childhood education, elementary ed ucation and
special education are provided quality train ing in intervention,
instruction and remediation strategies in order to meet the needs of
students in kindergarten through third grade who are determined to
be at risk of reading difficulties. In add ition, quality education
for prospective teachers shall be provided in research -based
instructional strategies for instruction, assessment and
Req. No. 628 Page 154 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
intervention for literacy development for all students, including
advanced readers, typically developing readers and struggling
readers who are coping with a range of ch allenges, including, but
not limited to, English learners and learners with handicapping
conditions and learning and other disabilities (including dyslexia).
Quality training shall include guidance f rom professional resources
such as the Report of the Nat ional Reading Panel, Response to
Intervention guidelines and professional organization s such as the
Council for Exceptional Children, International Dyslexia
Association, International Literacy Associa tion, National Council of
Teachers of English and Nation al Association for the Education of
Young Children.
C. All institutions within The Ok lahoma State System of Higher
Education that offer elementary, early childhood education or
special education prog rams approved by the Commission for
Educational Quality and Accountability shall incorporat e into those
programs the requirement that teacher candidates study the five
elements of reading instruction which are phonemic awareness,
phonics, reading fluency, vocabulary and comprehension. Teacher
candidates shall study strategies including, but not limited to,
instruction that is explicitly taught, sequenced, multimodal
(reading, writing, speaking, listening, hands -on, etc.),
multidisciplinary and reflective t o adapt for individual learners.
Req. No. 628 Page 155 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
D. Effective July 1, 2 010, teacher candidates enrolled in an
institution within The Oklahoma State System of Higher Education in
a special education program approved by the Commission for
Educational Quality and Accountabi lity shall pass, prior to
graduation, a comprehensive as sessment to measure their teaching
skills in the area of reading instruction. The ass essment shall be
developed and administered by the institutions that offer special
education programs that lead to certification. The assessment shall
measure the knowledge and understanding of the teache r candidate in
the teaching of the five elements of reading instruction which are
phonemic awareness, phonics, reading fluency, vocabulary and
comprehension. The re sults of the assessment shall be reported
annually by the institution to the Commission for Educational
Quality and Accountability as a part o f the required annual report
for the institution. The Commission shall include the data in the
annual report to the Oklahoma Legislature as required pursuant to
Section 6-186 of this title. It is the int ent of the Legislature to
ensure that teachers grad uating from institutions within The
Oklahoma State System of Higher Education have the knowledge and
skills to effectively teach reading to all children.
SECTION 30. AMENDATORY 72 O.S. 2011, Section 68.1, is
amended to read as foll ows:
Section 68.1. The purpose of this act Sections 68.1 and 68.2 of
this title shall be to provide adequate training facilities for the
Req. No. 628 Page 156 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
training and rehabilitation of residents of the State of Oklahoma,
who may be affected with such severe physical handicaps disabilities
as to prevent their employment in the normal fields of vocational
activity, without such specialized training, through the
establishment of a Rehabilitation Center for the Severely
Handicapped.
SECTION 31. AMENDATORY 74 O.S. 2011, Section 85.58E, is
amended to read as follows:
Section 85.58E. A. The Risk Management Administrator, pursuant
to the provisions of th is section and Section 85.34 85.58A of Title
74 of the Oklahoma Statutes this title, may obtain or prov ide
insurance coverage for any vehicle used by any entity specified in
subsection B of this section for transportation services for elderly
and/or handicapped persons with disabilities. The Risk Managemen t
Administrator is authorized to determine eligibil ity criteria for
participation in the Risk Management Program by such transportation
services. In addition, the Risk Management Administrator is
authorized to establish equipment and safety standards for the
vehicles to be covered by the Risk Management P rogram.
B. The Risk Management Administrator may obtain or provide the
insurance coverage authorized by subsection A of this section for:
1. Counties;
2. Municipalities;
Req. No. 628 Page 157 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
3. Community action agencies de signated pursuant to Sections
5035 through 5040 of Title 74 of the Oklahoma Statutes this title;
4. Any charitable corporation formed for the purpose of
providing either a volunteer or full -time fire department,
established pursuant to Section 592 of Titl e 18 of the Oklahoma
Statutes, furnishing transport ation for elderly and handicapped
persons with disabilities; and
5. Any vehicle owned and operated by a nonprofit organization
that pursuant to contract with the state or a political subdivision
of the state provides older persons transportation to and fr om
medical, dental and religious services and relief from business and
social isolation.
C. The governing authorities of such transportation services
for elderly and handicapped persons with disabilities shall be
required to make payments for such insuran ce coverage as provided by
Section 85.37 85.58M of Title 74 of the Oklahoma Statutes this
title.
D. Requests for the insurance coverage provided pursuan t to the
provisions of this section shall be submitt ed in writing to the Risk
Management Administrator by the transportation services for the
elderly and handicapped persons with disabilities specified in
subsection B of this section. Those transportation services for the
elderly and handicapped persons with disabilities meeting
eligibility criteria shall be approved for participation in the Risk
Req. No. 628 Page 158 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Management Program by the Risk Management Administrator if the
vehicles used by transportation services for the elderly and
handicapped persons with disabilities meet the equipment and safety
standards established by the Risk Management Administrator.
SECTION 32. AMENDATORY 74 O.S. 2011, Section 840 -2.9, is
amended to read as follows:
Section 840-2.9. A. No person in the state service, whe ther
subject to the provisions of the Merit System or in unclassified
service, shall be appointed to or demoted or dismissed from any
position in the state service, or in any way favored or
discriminated against with respect to employment in the state
service because of political or religious opinions or a ffiliations,
race, creed, gender, color or national origin or by reason of any
physical handicap disability so long as the physical handicap
disability does not render the employee unable to do the work fo r
which he the employee is employed. The hiring of special disabled
veterans pursuant to Sections 401 through 404 of Title 72 of the
Oklahoma Statutes shall not constitute favoritism as herein
prohibited.
B. No person shall use or promise to use, directl y or
indirectly, any official authority or influenc e, whether possessed
or anticipated, to secure or attempt to secure for any person an
appointment or advantage in appointment to a position in the
classified service, or an increase in pay or other advanta ge in
Req. No. 628 Page 159 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
employment in any such position, for the purp ose of influencing the
vote or political action of any person, or for any consideration.
Letters of inquiry, recommendation and reference for public
employees by public officials shall not be considered of ficial
authority or influence unless such letter co ntains a threat,
intimidation, or irrelevant, derogatory or false information.
C. No person shall make any false statement, certificate,
score, rating or report with regard to any test, certification or
appointment made under any provision of the Oklahoma Personnel Act
or in any manner commit any fraud preventing the implementation of
the provisions of the Oklahoma Personnel Act and rules made pursuant
thereto.
D. No employee, examiner or other person sha ll deny, deceive or
obstruct any person in his or h er right to examination, eligibility,
certification or appointment or furnish to any person any special or
secret information for the purpose of effecting the rights or
prospects of any person with respect to employment in the classified
service.
E. No person shall, directly or indirectly, give, render, pay,
offer, solicit or accept any money, service or other valuable
consideration for or as a result of a ny appointment, proposed
appointment, promotion or proposed promotion to or any advantage in,
a position in the classified or unclassified service.
Req. No. 628 Page 160 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
F. Alleged violation of this section shall be reported to the
Oklahoma Merit Protection Commission.
SECTION 33. AMENDATORY 74 O.S. 20 11, Section 954, as
amended by Section 31, Chapter 214, O.S.L. 2013 (74 O.S. Supp. 2020,
Section 954), is amended to read as follows:
Section 954. It is hereby prohibited for any department or
agency of the State of Oklahoma, or any official or employee o f the
same for and on behalf of the State of Oklaho ma: to refuse to
employ or to discharge any person, otherwise qualified, on account
of race, color, creed, national origin, age, handicap disability, or
ancestry; to discriminate for the same reasons in r egard to tenure,
terms, or conditions of employment ; to deny promotion or increase in
compensation solely for these reasons; to publish an offer of
employment based on such discrimination; to adopt or enfo rce any
rule or employment policy which so discrimi nates as to any employee;
or to seek such informati on as to any applicant or employee or to
discriminate in the selection of personnel for training solely on
such basis. These provisions shall be cumulati ve and in addition to
existing laws relating to dis crimination in the classified service.
It shall be the duty of the Oklahoma Merit Protection Commission
to investigate, upon its own initiative, upon complaint filed by any
aggrieved person, or upon complaint filed by the Attorney General’s
Office of Civil Rights Enforcement, any violation of this section
and to enforce compliance with the same, both in the classified and
Req. No. 628 Page 161 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
the nonclassified service. The Attorney General ’s Office of Civil
Rights Enforcement shall investigate, upon its own initiative or on
complaint filed with it, any such violation and may f ile a formal
complaint with the Oklahoma Merit Protection Commission. When any
complaint is filed by the Attorney General with the Oklahoma Merit
Protection Commission, the Oklahoma Merit Protection Commi ssion
shall set a hearing on the same, at which hea ring the Attorney
General, or his or her representative, may appear and present the
finding of the Attorney General in regard to such violation. In the
enforcement of this section, the Oklahoma Merit Prot ection
Commission shall follow the provisions of ex isting laws relating to
hearings, procedures , and notices, and shall have power to enforce
its orders pertaining to violations of this section as is provi ded
by law in regard to the classified service.
SECTION 34. AMENDATORY 74 O.S . 2011, Section 2280, is
amended to read as follows:
Section 2280. A. There is hereby created a state trails system
composed of:
1. State nature trails , which shall be trails designed to
deepen the public’s awareness and understanding of various
ecological, geological or cultural qualities within the state by
means of an interpretive service program;
Req. No. 628 Page 162 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
2. State hiking trails, which shall be extensive trai ls and
will serve to connect parks, scenic areas, h istorical points and
neighboring communities;
3. State special-use trails, which shall be trails designed to
provide for those trail activities which require special trail
definition and will include trai ls for bicycling, public riding and
motorcycle and minibike activities, as well as trails designed to
meet the needs of the handicapped persons with disabilities , the
blind and the elderly; and
4. State heritage trails, which shall be trails designed to
promote the identification and interpretation of sig nificant
cultural and historic sites throughout the state.
B. The Commission, in accordance with appropriate federal,
state and local governmental organizations, shall establish a
uniform marker for the t rails system.
C. In the planning and designation o f trails, the Commission
shall give due regard to t he interest of federal or state agencies,
all political subdivisions, private land owners, interested
individuals and citizen groups. Furthermore, the Co mmission
encourages citizen participation in trail acquisition, construction,
development and maintena nce where such activities will not conflict
with the purposes of the Oklahoma Trails System Act.
Req. No. 628 Page 163 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
SECTION 35. AMENDATORY 74 O.S. 2 011, Section 3003, as
last amended by Section 1, Ch apter 99, O.S.L. 2019 (74 O.S. Supp.
2020, Section 3003), is amended to read as follows:
Section 3003. As used in this actSection 3001 et seq. of this
title:
1. “Blind person” means a person having a visual acuity not to
exceed 20/200 in the better eye, with correcting lenses, or visual
acuity greater than 20/200 but with limitation in the field of
vision such that the widest diameter of visual field subtends an
angle no greater than twenty (20) degrees;
2. “Committee” means the State Use Committee;
3. “Qualified nonprofit agenc y for the severely handicapped” or
“qualified nonprofit agency for the severely disabled ” means a
nonprofit agency:
a. employing severely disabled persons who constitute at
least seventy-five percent (75%) of the personnel
engaged in direct production of products or se rvices
offered by the agency for procurement by this state
and who meet the definition of “blind person” as
provided for in paragraph 1 of this section, or
b. which is certified as a sheltered worksho p by the Wage
and Hour Division of the United States Dep artment of
Labor;
Req. No. 628 Page 164 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
4. “Severely disabled person ” means an individual with a
physical or mental disability constituting a substantial handicap
impediment to employment and preventing the person from en gaging in
normal competitive employment and includes any blind person;
5. “Qualified organization ” means a blind person, qualified
nonprofit agency for the severely handicapped disabled, or severely
disabled person contracting to supply goods or services;
6. “Manufactured” means goods made by manual labor;
7. “Produced” means to have brought into existence or created
from raw materials;
8. “Processed” means the action of taking something through an
established and mostly routine set of procedures or ste ps to
substantially convert a potential product from one form to another.
This action involves a sequence of multiple steps each requiring a
distinct decision-making process to evolve a potential product to
the next step; and
9. “Assemble” means to put or fit together or put together the
parts of a potential product.
SECTION 36. AMENDATORY 74 O.S. 2011, Section 5010.2, is
amended to read as follows:
Section 5010.2. For purposes of this act Section 5010.1 et seq.
of this title:
1. “Disadvantaged business” means a business employing less
than twenty-five persons of which a t least fifty-one percent (51%)
Req. No. 628 Page 165 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
of the outstanding stock is owned, regardless of minority status, by
a person who is:
a. by reason of social or economic background unable to
compete in the free enterp rise system due to
diminished capital and credit opportu nities of a
quality or quantity similar to those available to
others in the same business area who are not
disadvantaged, and
b. impeded from normal entry into the economic mainst ream
because of historical practices of discrimination
based on race, color, religion, ethnic background,
sex, age, handicap disability, national origin, or
service in the armed forces during the Vietnam
conflict, and
c. unable to compete effe ctively because of tendencies of
regular financing and commercial organizations to
restrict their services to established businesses, and
d. in a state of low income;
2. “Low income” means annual income which is eighty percent
(80%) or less of the median annual income of the citizens of t his
state as reported by the latest estimates of the U.S . Bureau of the
Census;
Req. No. 628 Page 166 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
3. “Minority business” means a business employing less than
twenty-five persons which is fifty -one percent (51%) owned and
operated by one or more minority persons; and
4. “Minority person” means a citizen of the United States who
is Black, Hispanic, Oriental, American Indian, Eskimo, Aleut , or
handicapped disabled.
SECTION 37. AMENDATORY 74 O.S. 2011, Section 7009, is
amended to read as follows:
Section 7009. A. Participation in the State Charitable
Campaign shall be limited to voluntary, charitable, health and
welfare agencies that provide or support direct health and welfare
services to individuals or their familie s and meet the criteria set
out in this section. The health and welfare services shall be
available to state employees, unless they are rendered to needy
persons overseas. The services shall directly benefit human beings,
whether children, youth, adults, the aged, the ill and infirm, or
the mentally or physically handicapped children and adults with
disabilities. The services shall consist of care, research , or
education in the fields of human health or social adjustment and
rehabilitation; relief for vi ctims of natural disasters and oth er
emergencies; or assistance to those who are impoveris hed and,
therefore, in need of food, shelter, clothing , and basic human
welfare services.
Req. No. 628 Page 167 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
B. For the purposes of the State Charitable Campaign, basic
human welfare service shall not include:
1. Organizations whose primary purpose is the direct or
indirect support of institutions of higher education;
2. Lobbying; and
3. Religious activities.
C. To be included in the State Charitable Campaign, a voluntary
charitable agency, in addition to meeting th e other requirements set
forth in this section, shall:
1. Be a nonprofit, tax -exempt charitable organization and
submit to the participating federation a 501(c)(3) exemption from
the Internal Revenue Service;
2. Be incorporated or authorized to do busine ss in this state
as a private, nonprofit organization;
3. Register, annually, with the Secretary of State to solicit
or accept contributions in this state;
4. Submit to the participating federation an audit of the
agency, conducted by an accounting firm or individual holding a
permit to practice public accoun ting in this state according to the
generally accepted standards of accounting for nonprofit
organizations; and
5. Submit to the participating federation a copy of t he annual
form 990.
Req. No. 628 Page 168 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
D. Applications to the State Charitable Campaign shall be
submitted to the Oversight Committee for State Employee Charitable
Contributions from local federations which shall include United
Ways, United Funds, Combined Health Appeals, I nternational Social
Service Agencies and any other local federation consisting of at
least five local agencies which meet the requirements of this
section. Each federation shall certify the application for its
member agencies and shall give state charitab le agencies precedence
over national agencies if both qualify for the charitable
contribution campaign. Applications from individual agencies shall
not be accepted.
SECTION 38. This act shall become effective November 1, 2021.
58-1-628 DC 1/20/2021 7:31:48 PM