Oklahoma 2024 2024 Regular Session

Oklahoma Senate Bill SB1120 Amended / Bill

Filed 05/18/2023

                     
 
SB1120 HFLR 	Page 1 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
HOUSE OF REPRESENTATIVES - FLOOR VERSION 
 
STATE OF OKLAHOMA 
 
1st Session of the 59th Legislature (2023) 
 
ENGROSSED SENATE 
BILL NO. 1120 	By: Thompson (Roger) and Hall 
of the Senate 
 
  and 
 
  Wallace and Martinez of the 
House 
 
 
 
 
An Act relating to the State Board of Education; 
amending 70 O.S. 2021, Section 3 -104, which relates 
to the powers and duti es of the State Board of 
Education; requiring the State Department of 
Education to make certain deter mination; modifying 
procedure to be used in making det ermination; 
defining terms; providin g limitation on reduction of 
funding in the event of a revenue fa ilure; updating 
statutory language and reference; amending 68 O.S. 
2021, Section 1353, as last amended by Section 3, 
Chapter 412, O.S.L. 2022 (68 O.S. Supp. 2022, Section 
1353), which relates to sales tax; deleting certain 
apportionments; providing an effective date; and 
declaring an emergency. 
 
 
 
 
BE IT ENACTED BY THE PEOPLE OF T HE STATE OF OKLAHOMA: 
SECTION 1.     AMENDATORY     7 0 O.S. 2021, Section 3-104, is 
amended to read as follows: 
Section 3-104.  A.  The supervision of the public school system 
of Oklahoma shall be vested in the State Board of Education and,   
 
SB1120 HFLR 	Page 2 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
subject to limitations otherwise provided by law, the State Board of 
Education shall: 
1.  Adopt policies and make rules for the operation of the 
public school system of the state; 
2.  Appoint, prescribe the duties, and fix the compensation of a 
secretary, an attorney , and all other person nel necessary for the 
proper performance of the functions of the State Board of Education.  
The secretary shall not be a member of the B oard; 
3.  Submit to the Governor a departmental budget based upon 
major functions of the Departmen t as prepared by the State 
Superintendent of Public Instr uction and supported by detailed data 
on needs and proposed operations as partially determined by the 
budgetary needs of local school districts filed with the State Board 
of Education for the ensuing fiscal year.  Appropr iations therefor 
shall be made in lump-sum form for each major item in the budget as 
follows: 
a. State Aid to schools, 
b. the supervision of all other functions of general and 
special education including general control, free 
textbooks, school lunch, India n education, and all 
other functions of the Board and an amount sufficient 
to adequately staff and administer these services, and 
c. the Board shall determine the details by which the 
budget and the appropriations are administered.    
 
SB1120 HFLR 	Page 3 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
Annually, the Board sha ll make preparations to 
consolidate all of the functions of the Department in 
such a way that the budget can be based on two items, 
administration and aid to schools.  A maximum amount 
for administration shall be designated as a part of 
the total appropriation; 
4.  On the first day of Decem ber preceding each regular session 
of the Legislature, prepare and deliver to the Governor and the 
Legislature a report for the year ending June 30 immediately 
preceding the regular session of the Le gislature.  The report shall 
contain: 
a. detailed statistics and other information concerning 
enrollment, attendance, expenditures including State 
Aid, and other pertinent data for all public schools 
in this state, 
b. reports from each and every division w ithin the State 
Department of Education as submitted by t he State 
Superintendent of Public Instruction and any other 
division, department, institution , or other agency 
under the supervision of the Board, 
c. recommendations for the improvement of the public 
school system of the state, 
d. a statement of the receip ts and expenditures of the 
State Board of Education for the past year, and   
 
SB1120 HFLR 	Page 4 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
e. a statement of plans an d recommendations for the 
management and improvement of public schools and such 
other information relating to the educat ional 
interests of the state as may be deemed necessary and 
desirable; 
5.  Provide for the formulation and adoption of curricula, 
courses of study, and other instructional aids necessary for the 
adequate instruction of pupils in the p ublic schools; 
6.  Have authority in matters pertaining t o the licensure and 
certification of persons for instructional, supervisory , and 
administrative posit ions and services in the public schools of the 
state subject to the provisions of Section 6 -184 of this title, and 
shall formulate rules governing the issu ance and revocation of 
certificates for superintendents of schools, principals, 
supervisors, libraria ns, clerical employees, school nurses, school 
bus drivers, visiting teachers, classroom teachers , and for other 
personnel performing instructional, adminis trative, and supervisory 
services, but not including members of boards of education and other 
employees who do not work directly with pupils, and may charge and 
collect reasonable fees for the issuan ce of such certificate s: 
a. the State Department of Educa tion shall not issue a 
certificate to and shall revoke the certificate of any 
person who has been con victed, whether upon a verdict 
or plea of guilty or upon a plea of nolo contendere,   
 
SB1120 HFLR 	Page 5 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
or received a suspended sentence or any probationary 
term for a crime or an attempt to commit a crime 
provided for in Section 843.5 of Title 21 of the 
Oklahoma Statutes if the offense involved sexual abuse 
or sexual exploitation as those terms are defined in 
Section 1-1-105 of Title 10A of t he Oklahoma Statutes, 
Section 741, 843.1, if the offense included sexual 
abuse or sexual exploitation, 865 et seq., 885, 888, 
891, 1021, 1021.2, 1021.3, 1040.13a, 1087, 1088, 
1111.1, 1114 or 1123 of Title 21 of the Oklahoma 
Statutes or who enters this stat e and who has been 
convicted, received a suspended sentence, or received 
a deferred judgment for a crime or attempted crime 
which, if committed or attempted in this state, would 
be a crime or an attempt to commit a crime provided 
for in any of said the laws, 
b. all funds collected by the St ate Department of 
Education for the issuance of certificates to 
instructional, supervisory , and administrative 
personnel in the public schools of the state shall be 
deposited in the “Teachers’ Certificate Fund” in the 
State Treasury and may be expended by the State Board 
of Education to finance the activities of the State 
Department of Education necessary to administer the   
 
SB1120 HFLR 	Page 6 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
program, for consultative services, publication costs, 
actual and necessary tra vel expenses as provid ed in 
the State Travel Reimbursemen t Act incurred by persons 
performing research work, and other expenses found 
necessary by the State B oard of Education for the 
improvement of the preparation and certification of 
teachers in Oklahoma .  Provided, any unobl igated 
balance in the Teachers ’ Certificate Fund in excess of 
Ten Thousand Dollars ($10,000.00) on June 30 of any 
fiscal year shall be t ransferred to the General 
Revenue Fund of the State of Oklahoma this state.  
Until July 1, 1997, t he State Board of Educ ation shall 
have authority for appr oval of teacher education 
programs.  The State Board of Education shall also 
have authority for the a dministration of teacher 
residency and professional development, subject to the 
provisions of the Oklahoma Teacher Prepa ration Act; 
7.  Promulgate rules go verning the classification, inspection, 
supervision, and accrediting of all public nursery, kindergar ten, 
elementary and secondary schools, and on-site educational services 
provided by public school districts or state-accredited private 
schools in partial hospitalization programs, day treatment programs, 
and day hospital programs as defined in this act fo r persons between 
the ages of three (3) and twenty-one (21) years of age in the state.    
 
SB1120 HFLR 	Page 7 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
However, no school shall be deni ed accreditation solely on the basi s 
of average daily attendance. 
Any school district which maintains an elementary school and 
faces the necessity of relocating its school facilities because of 
construction of a lake, either by state or federal authority, which 
will inundate the school faci lities, shall be entitled to receive 
probationary accreditation from the State Board of Education for a 
period of five (5) years after the effective date of this act 
September 5, 1975, and any school district, otherwise quali fied, 
shall be entitled to rece ive probationary accreditation from the 
State Board of Education for a period of two (2) consecutive years 
to attain the minimum average daily attendance.  The Head Start and 
public nurseries or kinderga rtens operated from Co mmunity Action 
Program funds shall not be subjected to the accrediting rules of the 
State Board of Education.  Neither will the Stat e Board of Education 
make rules affecting the operation of the public nurseries and 
kindergartens operated from federal fund s secured through Community 
Action Programs even though they may be operating in the public 
schools of the state.  However, any of t he Head Start or public 
nurseries or kindergartens operated under federal regulations may 
make application for accrediting f rom the State Board of Educatio n 
but will be accredited only if application for the approval of the 
programs is made.  The status of no school district shall be changed 
which will reduce it to a lower classification until due notice h as   
 
SB1120 HFLR 	Page 8 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
been given to the proper authorities thereof and a n opportunity 
given to correct the conditions which otherwise would be the cause 
of such reduction. 
Private and parochial schools may be accredited and classified 
in like manner as public schools or, if an accrediting associa tion 
is approved by the State B oard of Education, by procedures 
established by the State Board of Education to accept accreditation 
by such accrediting association, if application is made to the State 
Board of Education for such accre diting; 
8.  Be the legal agent of the State of Oklaho ma to accept, in 
its discretion, the provisions of any Act of Congress appropriating 
or apportioning funds which are now, or may hereafter be, provided 
for use in connection with any phase of the system of public 
education in Oklahoma.  It shall prescribe such rules as it finds 
necessary to provide for the proper distribution of such funds in 
accordance with the state and federal laws; 
9.  Be and is specifically hereby designated as the agency of 
this state to cooperate and de al with any officer, board , or 
authority of the United States Government under any law of the 
United States which may require or rec ommend cooperation with any 
state board having charge of the administration of public schools 
unless otherwise provided by l aw; 
10.  Be and is hereby desig nated as the “State Educational 
Agency” referred to in Public Law 396 of the 79th Congress of the   
 
SB1120 HFLR 	Page 9 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
United States, which law states that said the act may be cited as 
the “National School Lunch Act ”, and said the State Board of 
Education is hereby authorized and directed to accept the terms and 
provisions of said the act and to enter into such agreements, no t in 
conflict with the Constitution of Oklahoma or the Constitution and 
Statutes of the United States, as may be necessary o r appropriate to 
secure for the State of Oklahoma this state the benefits of the 
school lunch program established and referred to in said the act; 
11.  Have authority to secure and administer the benefits of the 
National School Lunch Act, Public Law 396 of the 79th Congress of 
the United States, in the State of Oklahoma this state and is hereby 
authorized to employ or appoint and fix t he compensation of such 
additional officers or employees and to incur such expenses as may 
be necessary for the accomplishme nt of the above purpose, admini ster 
the distribution of any state funds appropriated by the Legislature 
required as federal matching to reimburse on children’s meals; 
12.  Accept and provide for the administration of any land, 
money, buildings, gifts, dona tion, or other things of value which 
may be offered or bequeathed to the schools under the supervision or 
control of said the Board; 
13.  Have authority to require persons having administrative 
control of all school districts in Oklahoma to make such regul ar and 
special reports regardin g the activities of the schools in said the 
districts as the Board may deem needful for the proper ex ercise of   
 
SB1120 HFLR 	Page 10 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
its duties and functions.  Such authority shall include the right of 
the State Board of Education to withhold all state funds under its 
control, to withhold official recognition, including accrediting, 
until such required reports have been filed and accepted in the 
office of said the Board and to revoke the certificates of persons 
failing or refusing to make such repo rts; 
14.  Have general supervis ion of the school lunch program.  The 
State Board of Education may sponsor workshops for personnel an d 
participants in the school lunch program and may develop, print, and 
distribute free of charge or sell any materials, book s, and 
bulletins to be used in such the school lunch programs.  There is 
hereby created in the State Treasury a revolving fund for t he Board, 
to be designated the School Lunch Workshop Revolving Fund.  The fund 
shall consist of all fees derived from or on behalf of any 
participant in any such workshop sponsored by the State Boar d of 
Education, or from the sale of any materials, books , and bulletins, 
and such funds shall be disbursed for expenses of such workshops and 
for developing, printing , and distributing of such the materials, 
books, and bulletins relating to the school lunc h program.  The fund 
shall be administered in accordance w ith Section 155 of Title 62 of 
the Oklahoma Statutes; 
15.  Prescribe all forms for school district and county officers 
to report to the State Board of Educ ation where required.  The State 
Board of Education shall also prescribe a list of appropriation   
 
SB1120 HFLR 	Page 11 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
accounts by which the funds of school districts shall be budgeted, 
accounted for, and expended; and it shall be the duty of the State 
Auditor and Inspector in prescribing all budgeting, accounting , and 
reporting forms for school funds to conform to such lists; 
16.  Provide for the establishment of a uniform system of pupil 
and personnel accounting, records , and reports; 
17.  Have authority to provide for the hea lth and safety of 
school children and schoo l personnel while under the jurisdiction of 
school authorities; 
18.  Provide for the supervision of the transportation of 
pupils; 
19.  Have authority, upon request of the local schoo l board, to 
act in behalf of the public schools of the state in the purcha se of 
transportation equipment; 
20.  Have authority and is hereby required to perform all duties 
necessary to the administration of the public school system in 
Oklahoma as specified in the Oklahoma School Code; an d, in addition 
thereto, those duties not sp ecifically mentioned herein if not 
delegated by law to any other agency or official; 
21. Administer the State Public Common School Building 
Equalization Fund established by Section 32 of Article X of the 
Oklahoma Constitution.  Any monies as may be approp riated or 
designated by the Legislature, other than ad val orem taxes, any 
other funds identified by the State Department of Education, which   
 
SB1120 HFLR 	Page 12 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
may include, but not be limited to, grant s-in-aid from the federal 
government for building purposes, the proceeds o f all property that 
shall fall to the state by escheat, pe nalties for unlawful holding 
of real estate by corporations, and capital gains on assets of the 
permanent school funds, shal l be deposited in the State Pub lic 
Common School Building Equalization Fun d.  The fund shall be used to 
aid school districts and cha rter schools in acquiring buildings, 
subject to the limitations fixed by Section 32 of Article X of the 
Oklahoma Constitutio n.  It is hereby declared that the term 
“acquiring buildings” as used in Section 32 of Article X of the 
Oklahoma Constitution shall mean acquiring or improving school 
sites, constructing, repairing, remodeling , or equipping buildings, 
or acquiring school f urniture, fixtures, or equipmen t.  It is hereby 
declared that the term “school districts” as used in Section 32 of 
Article X of the Oklahoma Constitution shall mean school districts 
and eligible charter schools as defined in subsection B of this 
section.  The State Board of Education sh all disburse redbud school 
grants annually from the State Public Common School Building 
Equalization Fund to public schools and eligible charter schools 
pursuant to subsection B of this section.  The Board shall 
promulgate rules for the implementation of d isbursing redbud school 
grants pursuant to this section.  The State Board of Education shall 
prescribe rules for making grants of aid from, and for otherwise 
administering, the fund pursuant to the provisions of this   
 
SB1120 HFLR 	Page 13 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
paragraph, and may employ and fix the d uties and compensation of 
technicians, aides, clerks, stenographers, attorneys , and other 
personnel deemed necessary to carry out the provisions of this 
paragraph.  The cost of administering the fund shall be paid from 
monies appropriated to the State Boar d of Education for the 
operation of the Sta te Department of Education.  From monies 
apportioned to the fund, the State Department of Education may 
reserve not more than one -half of one percent (1/2 of 1%) for 
purposes of administering the fund; 
22.  Recognize that the Director of the Oklahoma Depar tment of 
Corrections shall be the administrative authority for the schools 
which are maintained in the state reformatories and shall appoint 
the principals and teachers in such schoo ls.  Provided, that rules 
of the State Board of Education for the classifi cation, inspection, 
and accreditation of public schools sh all be applicable to such 
schools; and such schools shall comply with standards set by the 
State Board of Education; and 
23. Have authority to administer a revolving fund which is 
hereby created in the State Treasury, to be designated the 
Statistical Services Revolving Fund.  The fund shall consist of all 
monies received from the various school districts of the state, the 
United States Government, and other sources for the purpose of 
furnishing or financing statistical services and for any other 
purpose as designated by the Legislature.  The State Board of   
 
SB1120 HFLR 	Page 14 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
Education is hereby authorized to enter into agreements with school 
districts, municipalities, the Unit ed States Government, 
foundations, and other agencies or individuals for services, 
programs, or research projects.  The Statistical Services Revolving 
Fund shall be administered in accordance with Section 155 of Title 
62 of the Oklahoma Statutes. 
B.  1.  The redbud school grants shall be determined by the 
State Department of Education as follows: 
a. divide the county four-mill levy revenue by four to 
determine the nonchargeable county four -mill revenue 
for each school district , 
b. determine the amount of ne w revenue generated by the 
five-mill building fund levy as authorized by Section 
10 of Article X of t he Oklahoma Constitution for each 
school district as reported in the Oklahoma Cost 
Accounting System for the preceding fisca l year, 
c. add the amounts calc ulated in subparagraphs a and b of 
this paragraph to determine the nonchargeable millage 
for each school district, 
d. add the nonchargeable millage in each district 
statewide as calculated in subparagraph c of this 
paragraph and divide the total by the ave rage daily 
membership in public schools sta tewide based on the 
preceding school year ’s average daily membership,   
 
SB1120 HFLR 	Page 15 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
according to the provisions of Section 18-107 of this 
title.  This amount is the statewide nonchargeable 
millage per student, known as the base line local 
funding per student, 
e. all eligible charter schools shall be included in 
these calculations as unique school districts, 
separate from the school district that may sponsor the 
eligible charter school, and the total number of 
districts shall be u sed to determine the statewide 
average baseline local funding per student, 
f. for each school distric t or eligible charter school 
which is below the baseline local funding per student, 
the Department shall subtract the baseli ne local 
funding per student fr om the average nonchargeable 
millage per student of the school district or eligible 
charter school to determine the nonchargeable millage 
per student shortfall for each district, and 
g. the nonchargeable millage per student shortfall f or a 
school district or eligible charter school shall be 
multiplied by the average daily membership of th e 
preceding school year of the eligible school district 
or eligible charter school.  This amount shall be the 
redbud school grant amount for the school district or 
eligible charter school, and   
 
SB1120 HFLR 	Page 16 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
h. if the appropriation for each fiscal year by the 
Legislature to the State Public Common School Building 
Equalization Fund created in Sect ion 32, Article X of 
the Oklahoma Constitution exceeds the amount necessary 
to provide the redbud school grants in the amounts as 
calculated pursuant to the provisions of subparagraph 
g of this paragraph, the redbud school grant amounts 
shall be determined by : 
(1) calculating the highest possible percentile to 
the hundredth decimal place of the nonchargeable 
millage per student shortfall for all school 
districts and eligible charter schools with the 
available funds, and 
(2) the nonchargeable millage per student shortfall 
for each district shall be subtracted by the 
highest possible percentile to the hundredth 
decimal place.  The total of this calculation 
shall be multiplied by the preceding school 
year’s average daily membership, according to the 
provisions of Section 18 -107 of this title. 
This amount shall be the redbud school grant amount 
for the school district or eligible charter s chool for 
that fiscal year.   
 
SB1120 HFLR 	Page 17 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
2.  For fiscal year 2022, monies for the redbud school grants 
shall be expended fro m the funds apportioned pursuant to Section 2 
Section 426 of this act Title 63 of the Oklahoma Statutes.  For 
fiscal year 2023 and each subsequent fiscal year, monies for the 
redbud school grants shall be appropriated pursuant to Section 2 of 
this act, not to exceed three-fourths (3/4) of the tax collected in 
the preceding fiscal year pursuant to Section 426 of Title 63 of the 
Oklahoma Statutes as determin ed by the Oklahoma Tax Commission.  For 
fiscal year 2023 and each subsequent fiscal year, if such 
appropriated funds are insufficient to fund the redbud scho ol 
grants, then an additional apportionment of funds shall be made from 
sales tax collections as pr ovided by subsection D of Section 3 of 
this act. If both funds are insufficient, the Department shall 
promulgate rules to permit a decrease to the baseline local funding 
per student to the highest amount allowed with the funding 
available. 
3.  As used in this section, “eligible charter school ” shall 
mean a charter school which is sponsored pursuant to the provisions 
of the Oklahoma Charter School Schools Act. Provided, however, 
“eligible charter school” shall not include a charter school 
sponsored by the Statewide Virtual Charter School Board but shall 
only include those which provide in-person or blended instruction, 
as provided by Section 1 -111 of this title, to not less than two-  
 
SB1120 HFLR 	Page 18 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
thirds (2/3) of students as the primary means of instructional 
service delivery. 
4.  The Department shall develop a program to acknowledge the 
redbud school grant recipients and shall include elected members of 
the Oklahoma House of Representatives and Oklahoma State Senate who 
represent the school districts and eligible charter schools. 
5.  The Department shall creat e a dedicated page on its website 
listing annual redbud school g rant recipients, amount awarded to 
each recipient, and other pertinent information about the Redbud 
School Funding Act. 
6.  The Department shall provide the Chair of the House 
Appropriations and Budget Committee and the Chair of the Senate 
Appropriations Committee no later than February 1 of each year with 
an estimate of the upcoming year’s redbud school grant allocation as 
prescribed by this section. 
7.  In the event of a failure of revenue pursuant to the 
Oklahoma State Finance Act, the redbud grants otherwise authorized 
in subsection B of this section shall be reduced proportionately to 
the reduction in the amount of money appropriated to the State Board 
of Education for the financial support of public schools for the 
fiscal year in which the failure of revenue occurs. 
SECTION 2.    AMENDATORY     68 O.S. 2021, Section 1353, as 
last amended by Section 3, Chapter 412, O.S.L. 2022 (68 O.S. Supp. 
2022, Section 1353), is amended to read as follows:   
 
SB1120 HFLR 	Page 19 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
Section 1353.  A. It is hereby declared to be the purpose of 
the Oklahoma Sales Tax Code to provide funds for the financing of 
the program provided for by the Oklahoma Social Security Act and to 
provide revenues for the support of the functions of the state 
government of Oklahoma, and for this purpose it is hereby expressly 
provided that, revenues derived pursuant to the provisions of the 
Oklahoma Sales Tax Code, subject to the apportionment requirements 
for the Oklahoma Tax Commission and Office of Management and 
Enterprise Services Joint Computer Enhancement Fund provided by 
Section 265 of this title, shall be apportioned as follows: 
1.  Except as provided in subsections subsection C and D of this 
section, the following amounts shall be paid to the State Treasurer 
to be placed to the credit of the General Revenue Fund to be paid 
out pursuant to direct appropriation by the Legislature: 
Fiscal Year 	Amount 
FY 2003 and FY 2004 	86.04% 
FY 2005 	85.83% 
FY 2006 	85.54% 
FY 2007 	85.04% 
FY 2008 through FY 2022 	83.61% 
FY 2023 through FY 2027 	83.36% 
FY 2028 and each fiscal year thereafter 83.61%;   
 
SB1120 HFLR 	Page 20 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
2.  The following amounts shall be paid to the State Treasurer 
to be placed to the credit of the Education Reform Revolving Fund of 
the State Department of Education: 
a. for FY 2003, FY 2004 and FY 2005, ten and forty-two 
one-hundredths percent (10.42%), 
b. for FY 2006 through FY 2020, ten and forty-six one-
hundredths percent (10.46%), 
c. for FY 2021: 
(1) for the month beginning July 1, 2020, through the 
month ending August 31, 2020, ten and forty-six 
one-hundredths percent (10.46%), and 
(2) for the month beginning September 1, 2020, 
through the month ending June 30, 2021, eleven 
and ninety-six one-hundredths percent (11.96%), 
d. for FY 2022 and each fiscal year thereafter, ten and 
forty-six one-hundredths percent (10.46%); 
3.  The following amounts shall be paid to the State Treasurer 
to be placed to the credit of the Teachers’ Retirement System 
Dedicated Revenue Revolving Fund: 
Fiscal Year 	Amount 
FY 2003 and FY 2004 	3.54% 
FY 2005 	3.75% 
FY 2006 	4.0% 
FY 2007 	4.5%   
 
SB1120 HFLR 	Page 21 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
FY 2008 through FY 2020 	5.0% 
FY 2021: 
a. for the month beginning July 
1, 2020, through the month 
ending August 31, 2020 	5.0% 
b. for the month beginning 
September 1, 2020, through 
the month ending June 30, 
2021 	3.5% 
FY 2022 	5.0% 
FY 2023 through FY 2027 	5.25% 
FY 2028 and each fiscal year thereafter 	5.0%; 
4.   a. except as otherwise provided in subparagraph b of this 
paragraph, for the fiscal year beginning July 1, 2022, 
and for each fiscal year thereafter, eighty-seven one-
hundredths percent (0.87%) shall be paid to the State 
Treasurer to be further apportioned as follows: 
(1) twenty-four percent (24%) shall be placed to the 
credit of the Oklahoma Tourism Promotion 
Revolving Fund, but in no event shall such 
apportionment exceed Five Million Dollars 
($5,000,000.00) in any fiscal year, 
(2) forty-four percent (44%) shall be placed to the 
credit of the Oklahoma Tourism Capital   
 
SB1120 HFLR 	Page 22 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
Improvement Revolving Fund, but in no event shall 
such apportionment exceed Nine Million Dollars 
($9,000,000.00) in any fiscal year, and 
(3) thirty-two percent (32%) shall be placed to th e 
credit of the Oklahoma Route 66 Commission 
Revolving Fund, but in no event shall such 
apportionment exceed Six Million Six Hundred 
Thousand Dollars ($6,600,000.00) in any fiscal 
year, and 
b. any amounts which exceed the limitations of 
subparagraph a of this paragraph shall be placed to 
the credit of the General Revenue Fund; and 
5.  For the fiscal year beginning July 1, 2015, and for each 
fiscal year thereafter, six one-hundredths percent (0.06%) shall be 
placed to the credit of the Oklahoma Historical Society Capital 
Improvement and Operations Revolving Fund, but in no event shall 
such apportionment exceed the total amount apportioned pursuant to 
this paragraph for the fiscal year ending on June 30, 2015. Any 
amounts which exceed the limitations of this paragraph shall be 
placed to the credit of the General Revenue Fund. 
B.  Provided, for the fiscal year beginning July 1, 2007, and 
every fiscal year thereafter, an amount of revenue shall be 
apportioned to each municipality or county which levies a sales tax 
subject to the provisions of Section 1357.10 of this title and   
 
SB1120 HFLR 	Page 23 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
subsection F of Section 2701 of this title equal to the amount of 
sales tax revenue of such municipality or county exempted by the 
provisions of Section 1357.10 of this title and subsection F of 
Section 2701 of this title. The Oklahoma Tax Commission shall 
promulgate and adopt rules necessary to implement the provisions of 
this subsection. 
C.  From the monies that would otherwise be apportioned to the 
General Revenue Fund pursuant to subsection A of this section, there 
shall be apportioned the following amounts: 
1.  For the month ending August 31, 2019: 
a. Nine Million Six Hundred Thousand Dollars 
($9,600,000.00) to the credit of the State Highway 
Construction and Maintenance Fund created in Section 
1501 of Title 69 of the Oklahoma Statutes, and 
b. Two Million Dollars ($2,000,000.00) to the credit of 
the Oklahoma Railroad Maintenance Revolving Fund 
created in Section 309 of Title 66 of the Oklahoma 
Statutes; 
2.  For the month ending September 30, 2019: 
a. Twenty Million Dollars ($20,000,000.00) to the credit 
of the State Highway Construction and Maintenance Fund 
created in Section 1501 of Title 69 of the Oklahoma 
Statutes, and   
 
SB1120 HFLR 	Page 24 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
b. Two Million Dollars ($2,000,000.00) to the credit of 
the Oklahoma Railroad Maintenance Revolving Fund 
created in Section 309 of Title 66 of the Oklahoma 
Statutes; 
3.  For the month ending October 31, 2019: 
a. Twenty Million Dollars ($20,000,000.00) to the credit 
of the State Highway Construction and Maintenance Fund 
created in Section 1501 of Title 69 of the Oklahoma 
Statutes, and 
b. Two Million Dollars ($2,000,000.00) to the credit of 
the Oklahoma Railroad Maintenance Revolving Fund 
created in Section 309 of Title 66 of the Oklahoma 
Statutes; 
4.  For the month ending November 30, 2019: 
a. Twenty Million Dollars ($20,000,000.00) to the credit 
of the State Highway Construction and Maintenance Fund 
created in Section 1501 of Title 69 of the Oklahoma 
Statutes, and 
b. Two Million Dollars ($2,000,000.00) to the credit of 
the Oklahoma Railroad Maintenance Revolving Fund 
created in Section 309 of Title 66 of the Oklahoma 
Statutes; and 
5.  For the month ending December 31, 2019:   
 
SB1120 HFLR 	Page 25 
BOLD FACE denotes Committee Amendments.  1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
  
a. Twenty Million Dollars ($20,000,000.00) to the credit 
of the State Highway Construction and Maintenance Fund 
created in Section 1501 of Title 69 of the Oklahoma 
Statutes, and 
b. Two Million Dollars ($2,000,000.00) to the credit of 
the Oklahoma Railroad Maintenance Revolving Fund 
created in Section 309 of Title 66 of the Oklahoma 
Statutes. 
D.  For fiscal year 2023, and each subsequent fiscal year, 
before any other apportionment otherwise required by this section is 
made to the General Revenue Fund, there shall be apportioned to the 
State Public Common School Building Equalization Fund an amount, if 
any, as required pursuant to Section 3-104 of Title 70 of the 
Oklahoma Statutes, not to exceed the state sales tax generated by 
medical marijuana sales in the preceding fiscal year as reported by 
the Oklahoma Tax Commission. 
SECTION 3.  This act shall become effective July 1, 2023. 
SECTION 4.  It being immediately necessary for the preservation 
of the public peace, health or safety, an emergency is hereby 
declared to exist, by reason whereof this act shall take effect and 
be in full force from and after its passage and a pproval. 
 
COMMITTEE REPORT BY: COMMITTEE ON JOINT COMMITTEE ON APPROPRIATIONS 
AND BUDGET, dated 05/16/2023 – DO PASS, As Amended.