---
type: "Bill"
title: "Income tax; modifying credit limit for certain institute in certain tax years. Effective date."
description: "Income tax; modifying credit limit for certain institute in certain tax years. Effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2026"
identifier: "SB 301"
citation: "Oklahoma SB 301 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Hall", "Kane"]
version_count: 5
action_count: 24
vote_count: 5
first_action: "2025-02-03"
last_action: "2025-05-12"
source: "openstates"
source_identifier: "ocd-bill/6dc824eb-ddc8-450b-9264-e499b7ddb764"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB301&session=2600"
source_hash: "0297087b8c2a047b3e93031bd4de20ba4ccc11540da1729fd8942c5eab7251d4"
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 301 (2026) — Income tax; modifying credit limit for certain institute in certain tax years. 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/SB301 INT.PDF)
2. **Engrossed** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENGR/SB/SB301 ENGR.PDF)
3. **Enrolled (final version)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENR/SB/SB301 ENR.PDF)
4. **Floor (House)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/HFLR/SB301 HFLR.PDF)
5. **Floor (Senate)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/SFLR/SB301 SFLR.PDF)

## Votes

- Appropriations And Budget General Government Subcommittee: Do Pass — **7–1** (pass) · lower
- Third Reading — **88–0** (pass) · lower
- Appropriations And Budget Committee: Do Pass — **27–0** (pass) · lower
- Third Reading — **43–0** (pass) · upper
- Finance — **11–0** (pass) · upper

## Sponsors

- Hall — primary (person)
- Kane — 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 Hall
- **2025-02-04** Second Reading referred to Revenue and Taxation `reading-2, referral-committee`
- **2025-02-10** Reported Do Pass Revenue and Taxation committee; CR filed `committee-passage`
- **2025-02-12** Placed on General Order
- **2025-03-05** Coauthored by Representative Kane (principal House author)
- **2025-03-11** General Order, Considered
- **2025-03-11** Measure passed: Ayes: 43 Nays: 0 `passage`
- **2025-03-11** Referred for engrossment
- **2025-03-12** Engrossed to House `passage`
- **2025-03-12** First Reading `introduction, reading-1`
- **2025-04-01** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2025-04-02** Referred to Appropriations and Budget General Government Subcommittee `referral-committee`
- **2025-04-08** Recommendation to the full committee; Do Pass Appropriations and Budget General Government Subcommittee `committee-passage`
- **2025-04-16** CR; Do Pass Appropriations and Budget Committee `committee-passage`
- **2025-04-30** General Order
- **2025-04-30** Coauthored by Representative(s) Lepak
- **2025-04-30** Third Reading, Measure passed: Ayes: 88 Nays: 0 `passage, reading-3`
- **2025-04-30** Signed, returned to Senate
- **2025-04-30** Referred for enrollment
- **2025-05-01** Enrolled, to House
- **2025-05-01** Signed, returned to Senate
- **2025-05-01** Sent to Governor `executive-receipt`
- **2025-05-12** Becomes law without Governor's signature 05/08/2025 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6dc824eb-ddc8-450b-9264-e499b7ddb764`. Confidence: reported (aggregated from official Oklahoma legislature records).