---
type: "Bill"
title: "Gross production tax; property exempt from ad valorem tax as used in the production of material subject to gross production tax; expanding exempt property. Effective date."
description: "Gross production tax; property exempt from ad valorem tax as used in the production of material subject to gross production tax; expanding exempt property. Effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2026"
identifier: "SB 227"
citation: "Oklahoma SB 227 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Daniels", "Moore"]
version_count: 7
action_count: 27
vote_count: 4
first_action: "2025-02-03"
last_action: "2026-04-13"
source: "openstates"
source_identifier: "ocd-bill/54291855-73e8-44e9-9b8e-e6454b2f4d1e"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB227&session=2600"
source_hash: "ac819e31af4993a57875bb19f0d5a5c03ca2acd4b4042c30119dd05a388120ee"
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 227 (2026) — Gross production tax; property exempt from ad valorem tax as used in the production of material subject to gross production tax; expanding exempt property. 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/SB227 INT.PDF)
2. **Committee Amendment** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 COMMITTEE AMENDMENTS/Senate/SB227 PCS.PDF)
3. **Committee Substitute** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 COMMITTEE SUBS/SCS/SB227 CS.PDF)
4. **Engrossed** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENGR/SB/SB227 ENGR.PDF)
5. **Enrolled (final version)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENR/SB/SB227 ENR.PDF)
6. **Floor (House)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/HFLR/SB227 HFLR.PDF)
7. **Floor (Senate)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/SFLR/SB227 SFLR.PDF)

## Votes

- Third Reading — **76–14** (pass) · lower
- Rules — **16–1** (pass) · upper
- Third Reading — **37–9** (pass) · upper
- Rules Committee: Do Pass — **10–1** (pass) · lower

## Sponsors

- Daniels — primary (person)
- Moore — 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 Senator Daniels
- **2025-02-04** Second Reading referred to Revenue and Taxation Committee then to Appropriations Committee `reading-2, referral-committee`
- **2026-02-26** Coauthored by Senator Paxton
- **2026-03-02** Withdrawn from Revenue and Taxation committee
- **2026-03-02** Withdrawn from Appropriations committee
- **2026-03-02** Referred to Rules `referral-committee`
- **2026-03-04** Reported Do Pass, amended by committee substitute Rules committee; CR filed `committee-passage`
- **2026-03-09** Placed on General Order
- **2026-03-12** Coauthored by Representative Moore (principal House author)
- **2026-03-17** General Order, Considered
- **2026-03-17** Measure passed: Ayes: 37 Nays: 9 `passage`
- **2026-03-17** Referred for engrossment
- **2026-03-23** Engrossed to House `passage`
- **2026-03-23** First Reading `introduction, reading-1`
- **2026-03-30** Second Reading referred to Rules `reading-2, referral-committee`
- **2026-04-06** CR; Do Pass Rules Committee `committee-passage`
- **2026-04-06** Coauthored by Senator(s) Stanley
- **2026-04-08** General Order
- **2026-04-08** Coauthored by Representative(s) Archer, West (Tammy), Bashore
- **2026-04-08** Third Reading, Measure passed: Ayes: 76 Nays: 14 `passage, reading-3`
- **2026-04-08** Signed, returned to Senate
- **2026-04-08** Referred for enrollment
- **2026-04-08** Enrolled, to House
- **2026-04-08** Signed, returned to Senate
- **2026-04-08** Sent to Governor `executive-receipt`
- **2026-04-13** Approved by Governor 04/13/2026 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/54291855-73e8-44e9-9b8e-e6454b2f4d1e`. Confidence: reported (aggregated from official Oklahoma legislature records).