---
type: "Bill"
title: "Revenue and taxation; duties of the State Board of Equalization; certification of revenue amounts; income tax rate reduction; effective date."
description: "Revenue and taxation; duties of the State Board of Equalization; certification of revenue amounts; income tax rate reduction; effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2026"
identifier: "HB 2764"
citation: "Oklahoma HB 2764 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Caldwell (Trey)", "Hall"]
version_count: 6
action_count: 30
vote_count: 4
first_action: "2025-02-03"
last_action: "2025-05-28"
source: "openstates"
source_identifier: "ocd-bill/b03040a7-ed70-4b70-81b5-9fc99b032e9c"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=HB2764&session=2600"
source_hash: "9140f97dd6c05d027d20592ed896c1ef8ad4221e9be243f55cf44ea7164e1e73"
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 2764 (2026) — Revenue and taxation; duties of the State Board of Equalization; certification of revenue amounts; income tax rate reduction; 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/hB/HB2764 INT.PDF)
2. **Engrossed** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENGR/hB/HB2764 ENGR.PDF)
3. **Enrolled (final version)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENR/hB/HB2764 ENR.PDF)
4. **Floor (House)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/HFLR/HB2764 HFLR.PDF)
5. **House Committee Substitute** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 COMMITTEE SUBS/HCS/HB2764 CS.PDF)
6. **Proposed Committee Substitute (full committee) 1** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 COMMITTEE AMENDMENTS/House/HB2764 FULLPCS1 TREY CALDWELL-MAH.PDF)

## Votes

- Joint Committee On Appropriations And Budget — **17–7** (pass) · upper
- Third Reading — **34–11** (pass) · upper
- Third Reading — **74–19** (pass) · lower
- Joint Committee On Appropriations And Budget Committee: Do Pass As Amended By Cs — **23–5** (pass) · lower

## Sponsors

- Caldwell (Trey) — primary (person)
- Hall — 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 (Trey), Kane
- **2025-02-03** Authored by Senator Hall (principal Senate author)
- **2025-02-03** Coauthored by Senator(s) Haste
- **2025-02-04** Second Reading referred to Joint Committee on Appropriations and Budget `reading-2, referral-committee`
- **2025-05-19** JCR; Do pass, amended by committee substitute Joint Committee on Appropriations and Budget `committee-passage`
- **2025-05-19** Coauthored by Representative(s) Lepak, CrosswhiteHader
- **2025-05-20** General Order
- **2025-05-20** Coauthored by Representative(s) Maynard, Wolfley, Woolley, Hall, Boles, Adams, Kendrix, Hays, Gise, Banning
- **2025-05-20** Coauthored by Senator(s) Bergstrom
- **2025-05-20** JCR adopted
- **2025-05-20** Third Reading, Measure passed: Ayes: 74 Nays: 19 `passage, reading-3`
- **2025-05-20** Referred for engrossment
- **2025-05-20** Engrossed, signed, to Senate `passage`
- **2025-05-20** First Reading `introduction, reading-1`
- **2025-05-21** Coauthored by Representative Hildebrant
- **2025-05-21** Direct to Calendar
- **2025-05-22** Coauthored by Senator Sacchieri
- **2025-05-22** Coauthored by Senator McIntosh
- **2025-05-22** Coauthored by Senator Bullard
- **2025-05-22** Coauthored by Senator Jett
- **2025-05-22** Coauthored by Senator Prieto
- **2025-05-22** JCR adopted
- **2025-05-22** Measure passed: Ayes: 34 Nays: 11 `passage`
- **2025-05-22** Engrossed measure signed, returned to House `passage`
- **2025-05-22** Referred for enrollment
- **2025-05-22** Enrolled, signed, to Senate
- **2025-05-22** Enrolled measure signed, returned to House
- **2025-05-22** Sent to Governor `executive-receipt`
- **2025-05-28** Approved by Governor 05/28/2025 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b03040a7-ed70-4b70-81b5-9fc99b032e9c`. Confidence: reported (aggregated from official Oklahoma legislature records).