---
type: "Bill"
title: "Revenue and taxation; Uniform Tax Procedure Code; protest process; procedures; denial of certain tax credit; oral hearing; Tax Commission; emergency."
description: "Revenue and taxation; Uniform Tax Procedure Code; protest process; procedures; denial of certain tax credit; oral hearing; Tax Commission; emergency."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2026"
identifier: "HB 1279"
citation: "Oklahoma HB 1279 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Caldwell (Chad)", "Daniels"]
version_count: 9
action_count: 26
vote_count: 5
first_action: "2025-02-03"
last_action: "2025-05-05"
source: "openstates"
source_identifier: "ocd-bill/339e55b3-7724-49eb-824c-0e83893d6784"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=HB1279&session=2600"
source_hash: "9b8d3a52684dc4aef6d77a9c650c35d960d3b54a737ad6e3d63ab3b7cc2f394d"
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 1279 (2026) — Revenue and taxation; Uniform Tax Procedure Code; protest process; procedures; denial of certain tax credit; oral hearing; Tax Commission; emergency.

## 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/hB/HB1279 INT.PDF)
2. **Engrossed** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENGR/hB/HB1279 ENGR.PDF)
3. **Enrolled (final version)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENR/hB/HB1279 ENR.PDF)
4. **Floor (House)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/HFLR/HB1279 HFLR.PDF)
5. **Floor (Senate)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/SFLR/HB1279 SFLR.PDF)
6. **House Committee Substitute** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 COMMITTEE SUBS/HCS/HB1279 CS.PDF)
7. **Proposed Committee Substitute (full committee) 1** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 COMMITTEE AMENDMENTS/House/HB1279 FULLPCS1 CHAD CALDWELL-AO.PDF)
8. **Proposed Policy Committee Substitute 1** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 COMMITTEE AMENDMENTS/House/HB1279 POLPCS1 CHAD CALDWELL-MAH.PDF)
9. **Sub Committee Recommendation** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 COMMITTEE SUBS/HCS/HB1279 SUBREC.PDF)

## Votes

- Third Reading — **90–0** (pass) · lower
- Appropriations And Budget Committee: Do Pass As Amended By Cs — **29–0** (pass) · lower
- Appropriations And Budget Finance Subcommittee: Do Pass As Amended By Cs — **9–0** (pass) · lower
- Third Reading — **44–0** (pass) · upper
- Do Pass — **9–0** (pass) · upper

## Sponsors

- Caldwell (Chad) — primary (person)
- Daniels — primary (person)

## Timeline

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

- **2025-02-03** First Reading `introduction, reading-1`
- **2025-02-03** Authored by Representative Caldwell (Chad)
- **2025-02-04** Second Reading referred to Rules `reading-2, referral-committee`
- **2025-02-12** Withdrawn from Rules Committee
- **2025-02-12** Referred to Appropriations and Budget `referral-committee`
- **2025-02-14** Referred to Appropriations and Budget Finance Subcommittee `referral-committee`
- **2025-02-24** Recommendation to the full committee; Do Pass, amended by committee substitute Appropriations and Budget Finance Subcommittee `committee-passage`
- **2025-03-03** CR; Do Pass, amended by committee substitute Appropriations and Budget Committee `committee-passage`
- **2025-03-03** Authored by Senator Daniels (principal Senate author)
- **2025-03-03** Emergency added
- **2025-03-10** General Order
- **2025-03-10** Third Reading, Measure and Emergency passed: Ayes: 90 Nays: 0 `passage, reading-3`
- **2025-03-10** Referred for engrossment
- **2025-03-11** Engrossed, signed, to Senate `passage`
- **2025-03-11** First Reading `introduction, reading-1`
- **2025-04-01** Second Reading referred to Revenue and Taxation `reading-2, referral-committee`
- **2025-04-07** Reported Do Pass Revenue and Taxation committee; CR filed `committee-passage`
- **2025-04-09** Placed on General Order
- **2025-04-28** General Order, Considered
- **2025-04-28** Measure and Emergency passed: Ayes: 44 Nays: 0 `passage`
- **2025-04-28** Engrossed measure signed, returned to House `passage`
- **2025-04-28** Referred for enrollment
- **2025-04-29** Enrolled, signed, to Senate
- **2025-04-29** Enrolled measure signed, returned to House
- **2025-04-29** Sent to Governor `executive-receipt`
- **2025-05-05** Approved by Governor 05/03/2025 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/339e55b3-7724-49eb-824c-0e83893d6784`. Confidence: reported (aggregated from official Oklahoma legislature records).