Legislation: batch D — NY OH OK OR PA RI SC SD TX UT

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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---
type: "Bill"
title: "Income tax credit; defining \"strategic finance partner.\" Effective date."
description: "Income tax credit; defining \"strategic finance partner.\" Effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2026"
identifier: "SB 1992"
citation: "Oklahoma SB 1992 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Caldwell (Trey)", "Hall"]
version_count: 6
action_count: 23
vote_count: 4
first_action: "2026-02-02"
last_action: "2026-04-20"
source: "openstates"
source_identifier: "ocd-bill/88b1a7aa-a987-4b76-ba98-7c4691ae346d"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB1992&session=2600"
source_hash: "21be779dd143a19cb85d570babfa840426801e201b0fa193f3bda20c42671d55"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ok"]
---
# Oklahoma SB 1992 (2026) — Income tax credit; defining "strategic finance partner." Effective date.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Introduced** (filed) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 INT/SB/SB1992 INT.PDF)
2. **Engrossed** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENGR/SB/SB1992 ENGR.PDF)
3. **Enrolled (final version)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENR/SB/SB1992 ENR.PDF)
4. **Floor (House)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/HFLR/SB1992 HFLR.PDF)
5. **Floor (Senate)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/SFLR/SB1992 SFLR.PDF)
6. **SB1992 (3-09-26) (HALL) RT FA1.PDF** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLOOR AMENDMENTS/Senate/SB1992 (3-09-26) (HALL) RT FA1.PDF)
## Votes
- Appropriations And Budget Committee: Do Pass — **27–2** (pass) · lower
- Third Reading — **65–24** (pass) · lower
- Third Reading — **30–14** (pass) · upper
- Appropriations — **20–0** (pass) · upper
## Sponsors
- Caldwell (Trey) — primary (person)
- Hall — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2026-02-02** First Reading `introduction, reading-1`
- **2026-02-02** Authored by Senator Hall
- **2026-02-03** Second Reading referred to Appropriations `reading-2, referral-committee`
- **2026-02-11** Coauthored by Representative Caldwell (Trey) (principal House author)
- **2026-02-25** Reported Do Pass as amended Appropriations committee; CR filed `committee-passage`
- **2026-02-25** Title stricken
- **2026-03-02** Placed on General Order
- **2026-03-23** General Order, Amended
- **2026-03-23** Title restored
- **2026-03-23** Measure passed: Ayes: 30 Nays: 14 `passage`
- **2026-03-23** Referred for engrossment
- **2026-03-24** Engrossed to House `passage`
- **2026-03-24** First Reading `introduction, reading-1`
- **2026-03-30** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2026-04-08** CR; Do Pass Appropriations and Budget Committee `committee-passage`
- **2026-04-13** General Order
- **2026-04-13** Third Reading, Measure passed: Ayes: 65 Nays: 24 `passage, reading-3`
- **2026-04-13** Signed, returned to Senate
- **2026-04-13** Referred for enrollment
- **2026-04-14** Enrolled, to House
- **2026-04-14** Signed, returned to Senate
- **2026-04-14** Sent to Governor `executive-receipt`
- **2026-04-20** Approved by Governor 04/17/2026 `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/88b1a7aa-a987-4b76-ba98-7c4691ae346d`. Confidence: reported (aggregated from official Oklahoma legislature records).