---
type: "Bill"
title: "Revenue and taxation; five-year manufacturing exemptions; payroll requirements; emergency."
description: "Revenue and taxation; five-year manufacturing exemptions; payroll requirements; emergency."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2022"
identifier: "HB 4451"
citation: "Oklahoma HB 4451 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Thompson (Roger)", "Wallace"]
version_count: 6
action_count: 22
vote_count: 0
first_action: "2022-02-15"
last_action: "2022-03-14"
source: "openstates"
source_identifier: "ocd-bill/9bee0395-ae29-4d72-8ad2-e8d688709e80"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=HB4451&session=2200"
source_hash: "4803401b30fe516c53537fc253450823164c8751a665eb7ec665ef93bf0a377e"
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 HB 4451 (2022) — Revenue and taxation; five-year manufacturing exemptions; payroll requirements; emergency.

## 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/2021-22 INT/hB/HB4451 INT.PDF)
2. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENGR/hB/HB4451 ENGR.PDF)
3. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 ENR/hB/HB4451 ENR.PDF)
4. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 FLR/HFLR/HB4451 HFLR.PDF)
5. **HB4451 FULLPCS1 KEVIN WALLACE-JM.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 COMMITTEE AMENDMENTS/House/HB4451 FULLPCS1 KEVIN WALLACE-JM.PDF)
6. **House Committee Substitute** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2021-22 COMMITTEE SUBS/HCS/HB4451 CS.PDF)

## Sponsors

- Thompson (Roger) — primary (person)
- Wallace — primary (person)

## Timeline

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

- **2022-02-15** First Reading `introduction, reading-1`
- **2022-02-15** Authored by Representative Wallace, Martinez
- **2022-02-15** Authored by Senator Thompson (principal Senate author)
- **2022-02-15** Coauthored by Senator(s) Hall
- **2022-02-16** Second Reading referred to Joint Committee on Appropriations and Budget `reading-2, referral-committee`
- **2022-03-02** JCR; Do pass, amended by committee substitute Joint Committee on Appropriations and Budget `committee-passage`
- **2022-03-02** Emergency added
- **2022-03-07** General Order
- **2022-03-07** JCR adopted
- **2022-03-07** Third Reading, Measure and Emergency passed: Ayes: 94 Nays: 2 `passage, reading-3`
- **2022-03-07** Referred for engrossment
- **2022-03-07** Engrossed, signed, to Senate `passage`
- **2022-03-07** First Reading `introduction, reading-1`
- **2022-03-08** Direct to Calendar
- **2022-03-09** JCR adopted
- **2022-03-09** Measure and Emergency passed: Ayes: 40 Nays: 2 `passage`
- **2022-03-09** Engrossed measure signed, returned to House `passage`
- **2022-03-09** Referred for enrollment
- **2022-03-09** Enrolled, signed, to Senate
- **2022-03-09** Enrolled measure signed, returned to House
- **2022-03-09** Sent to Governor `executive-receipt`
- **2022-03-14** Approved by Governor 03/14/2022 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9bee0395-ae29-4d72-8ad2-e8d688709e80`. Confidence: reported (aggregated from official Oklahoma legislature records).