---
type: "Bill"
title: "Ad valorem tax; providing exception to certain payroll requirements for manufacturing exemption. Emergency."
description: "Ad valorem tax; providing exception to certain payroll requirements for manufacturing exemption. Emergency."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2026"
identifier: "SB 688"
citation: "Oklahoma SB 688 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Hall", "Hilbert"]
version_count: 9
action_count: 37
vote_count: 7
first_action: "2025-02-03"
last_action: "2025-05-28"
source: "openstates"
source_identifier: "ocd-bill/6c3ee69b-2b69-44bf-870c-2a019c76225a"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB688&session=2600"
source_hash: "4e4322fbf860d1544818e442867586d6c09c27c15b9f662be46ea6b4776d90e9"
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 688 (2026) — Ad valorem tax; providing exception to certain payroll requirements for manufacturing exemption. 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/SB/SB688 INT.PDF)
2. **1 Floor Amendment by HILBERT** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLOOR AMENDMENTS/House/SB688 FA1 HILBERTKY-MKS.PDF)
3. **2 Floor Amendment by KANE** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLOOR AMENDMENTS/House/SB688 FA2 KANEJO-CC.PDF)
4. **Amended And Engrossed** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 AMENDMENTS/Amendment and Engr/SB688 HASB AND ENGR.PDF)
5. **Engrossed** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENGR/SB/SB688 ENGR.PDF)
6. **Enrolled (final version)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENR/SB/SB688 ENR.PDF)
7. **Floor (House)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/HFLR/SB688 HFLR.PDF)
8. **Floor (Senate)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/SFLR/SB688 SFLR.PDF)
9. **Proposed Committee Substitute (full committee) 1** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 COMMITTEE AMENDMENTS/House/SB688 FULLPCS1 KYLE HILBERT-AO.PDF)

## Votes

- Appropriations And Budget Committee: Do Pass As Amended, Strike The Title — **27–0** (pass) · lower
- Third Reading — **45–2** (pass) · upper
- Do Pass — **13–0** (pass) · upper
- Fourth Reading — **41–2** (pass) · upper
- Appropriations And Budget Finance Subcommittee: Do Pass — **6–1** (pass) · lower
- Third Reading — **73–16** (pass) · lower
- Third Reading — **69–22** (pass) · lower

## Sponsors

- Hall — primary (person)
- Hilbert — 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`
- **2025-03-03** Reported Do Pass Revenue and Taxation committee; CR filed `committee-passage`
- **2025-03-05** Placed on General Order
- **2025-03-12** Coauthored by Representative Hilbert (principal House author)
- **2025-03-26** General Order, Considered
- **2025-03-26** Measure and Emergency passed: Ayes: 45 Nays: 2 `passage`
- **2025-03-26** Referred for engrossment
- **2025-03-27** Engrossed to House `passage`
- **2025-03-27** 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 Finance Subcommittee `referral-committee`
- **2025-04-10** Recommendation to the full committee; Do Pass Appropriations and Budget Finance Subcommittee `committee-passage`
- **2025-04-16** CR; Do Pass, as amended, Appropriations and Budget Committee `committee-passage`
- **2025-04-16** Title stricken
- **2025-04-16** Enacting clause stricken
- **2025-05-08** General Order
- **2025-05-08** Amended by floor substitute
- **2025-05-08** Title restored
- **2025-05-08** Enacting clause restored
- **2025-05-08** Amended `amendment-passage`
- **2025-05-08** Title stricken
- **2025-05-08** Third Reading, Measure and Emergency passed: Ayes: 73 Nays: 16 `passage, reading-3`
- **2025-05-08** Third Reading, advancement rescinded, returned to General Order `reading-3`
- **2025-05-08** Adoption of amendment to strike title rescinded
- **2025-05-08** Third Reading, Measure and Emergency passed: Ayes: 69 Nays: 22 `passage, reading-3`
- **2025-05-08** Referred for engrossment
- **2025-05-12** Engrossed, signed, to Senate `passage`
- **2025-05-12** HAs read
- **2025-05-20** HAs adopted
- **2025-05-20** Measure and Emergency passed: Ayes: 41 Nays: 2 `passage`
- **2025-05-20** Referred for enrollment
- **2025-05-21** Enrolled, to House
- **2025-05-21** Signed, returned to Senate
- **2025-05-21** Sent to Governor `executive-receipt`
- **2025-05-28** Becomes law without Governor's signature 05/28/2025 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6c3ee69b-2b69-44bf-870c-2a019c76225a`. Confidence: reported (aggregated from official Oklahoma legislature records).