---
type: "Bill"
title: "Insurance premium tax; exemption certain entities from surplus lines premium tax. Effective date."
description: "Insurance premium tax; exemption certain entities from surplus lines premium tax. Effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2017-2018"
identifier: "SB 438"
citation: "Oklahoma SB 438 (2017-2018)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Mulready", "Sparks"]
version_count: 7
action_count: 30
vote_count: 3
first_action: "2017-02-06"
last_action: "2017-05-15"
source: "openstates"
source_identifier: "ocd-bill/2e94e792-9034-4ab9-a91c-b12be8c23303"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB438&session=1800"
source_hash: "b527af7430eb53876ac387a899100e37d2349dbf84fc90661ae87d8160c52862"
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 438 (2017-2018) — Insurance premium tax; exemption certain entities from surplus lines premium tax. Effective date.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 INT/SB/SB438 INT.PDF)
2. **Amended And Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 AMENDMENTS/Amendment & Engr/SB438 HASB & ENGR.PDF)
3. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 ENGR/SB/SB438 ENGR.PDF)
4. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 ENR/SB/SB438 ENR.PDF)
5. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 FLR/HFLR/SB438 HFLR.PDF)
6. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 FLR/SFLR/SB438 SFLR.PDF)
7. **House Committee Substitute for Senate Bill** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2017-18 COMMITTEE SUBS/HCSS/SB438 HCS.PDF)

## Votes

- THIRD READING — **41–0** (pass) · upper
- FOURTH READING — **43–0** (pass) · upper
- THIRD READING — **92–0** (pass) · lower

## Sponsors

- Mulready — primary (person)
- Sparks — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-02-06** First Reading `introduction, reading-1`
- **2017-02-06** Authored by Senator Sparks
- **2017-02-07** Second Reading referred to Retirement and Insurance Committee then to Appropriations Committee `reading-2, referral-committee`
- **2017-02-20** Reported Do Pass Retirement and Insurance committee; CR filed `committee-passage`
- **2017-02-20** Referred to Appropriations `referral-committee`
- **2017-02-22** Reported Do Pass as amended Appropriations committee; CR filed `committee-passage`
- **2017-02-22** Title stricken
- **2017-03-08** Coauthored by Representative Mulready (principal House author)
- **2017-03-22** General Order, Considered
- **2017-03-22** Measure passed: Ayes: 41 Nays: 0 `passage`
- **2017-03-22** Referred for engrossment
- **2017-03-23** Engrossed to House `passage`
- **2017-03-23** First Reading `introduction, reading-1`
- **2017-03-28** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2017-03-28** Referred to Appropriations and Budget Finance Subcommittee `referral-committee`
- **2017-04-06** Recommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee `committee-passage`
- **2017-04-11** CR; Do Pass, amended by committee substitute Appropriations and Budget Committee `committee-passage`
- **2017-04-11** Title restored
- **2017-04-18** General Order
- **2017-04-18** Third Reading, Measure passed: Ayes: 92 Nays: 0 `reading-3, passage`
- **2017-04-18** Referred for engrossment
- **2017-04-19** Engrossed, signed, to Senate `passage`
- **2017-04-19** HAs read
- **2017-05-08** HAs adopted
- **2017-05-08** Measure passed: Ayes: 43 Nays: 0 `passage`
- **2017-05-08** Referred for enrollment
- **2017-05-09** Enrolled, to House
- **2017-05-09** Signed, returned to Senate
- **2017-05-09** Sent to Governor `executive-receipt`
- **2017-05-15** Approved by Governor 05/15/2017 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2e94e792-9034-4ab9-a91c-b12be8c23303`. Confidence: reported (aggregated from official Oklahoma legislature records).