---
type: "Bill"
title: "Income tax; modifying tax years for aerospace tax credit. Effective date."
description: "Income tax; modifying tax years for aerospace tax credit. Effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2026"
identifier: "SB 287"
citation: "Oklahoma SB 287 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Miller", "Pugh"]
version_count: 10
action_count: 41
vote_count: 7
first_action: "2025-02-03"
last_action: "2025-05-29"
source: "openstates"
source_identifier: "ocd-bill/107cffe7-109e-4039-8f2d-42ba3cf1d615"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=SB287&session=2600"
source_hash: "1b50cbf1578aecc74e89a0b2ad069ff498ededd0489d78a12be1bb5233e2f35b"
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 287 (2026) — Income tax; modifying tax years for aerospace tax credit. 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/SB287 INT.PDF)
2. **1 Floor Amendment by MILLER (UNTIMELY FILED)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLOOR AMENDMENTS/House/SB287 FA1 MILLERNI-MKS(UNTIMELY FILED).PDF)
3. **Amended And Engrossed** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 AMENDMENTS/Amendment and Engr/SB287 HASB AND ENGR.PDF)
4. **Engrossed** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENGR/SB/SB287 ENGR.PDF)
5. **Enrolled (final version)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 ENR/SB/SB287 ENR.PDF)
6. **Floor (House)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/HFLR/SB287 HFLR.PDF)
7. **Floor (Senate)** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 FLR/SFLR/SB287 SFLR.PDF)
8. **House Committee Substitute for Senate Bill** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 COMMITTEE SUBS/HCSS/SB287 HCS.PDF)
9. **Proposed Committee Substitute (sub committee) 1** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 COMMITTEE AMENDMENTS/House/SB287 SUBPCS1 NICOLE MILLER-AO.PDF)
10. **Sub Committee Recommendation** (committee substitute) — [source](https://www.oklegislature.gov/cf_pdf/2025-26 COMMITTEE SUBS/HCSS/SB287 SUBREC.PDF)

## Votes

- Fourth Reading — **60–17** (pass) · lower
- Appropriations And Budget Committee: Do Pass As Amended By Cs — **26–2** (pass) · lower
- Appropriations And Budget Finance Subcommittee: Do Pass As Amended By Cs — **5–2** (pass) · lower
- Fourth Reading — **32–13** (pass) · upper
- Third Reading — **33–13** (pass) · upper
- Finance — **8–3** (pass) · upper
- Third Reading — **69–22** (pass) · lower

## Sponsors

- Miller — primary (person)
- Pugh — 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 Pugh
- **2025-02-03** Coauthored by Representative Miller (principal House author)
- **2025-02-04** Second Reading referred to Revenue and Taxation `reading-2, referral-committee`
- **2025-02-05** Coauthored by Representative Pae
- **2025-02-10** Reported Do Pass Revenue and Taxation committee; CR filed `committee-passage`
- **2025-02-12** Placed on General Order
- **2025-02-24** General Order, Considered
- **2025-02-24** Measure passed: Ayes: 33 Nays: 13 `passage`
- **2025-02-24** Referred for engrossment
- **2025-02-25** Engrossed to House `passage`
- **2025-02-25** 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`
- **2025-04-14** Recommendation to the full committee; Do Pass, amended by committee substitute Appropriations and Budget Finance Subcommittee `committee-passage`
- **2025-04-17** CR; Do Pass, amended by committee substitute Appropriations and Budget Committee `committee-passage`
- **2025-04-17** Title stricken
- **2025-04-17** Enacting clause stricken
- **2025-05-05** General Order
- **2025-05-05** Amended `amendment-passage`
- **2025-05-05** Third Reading, Measure passed: Ayes: 69 Nays: 22 `passage, reading-3`
- **2025-05-05** Referred for engrossment
- **2025-05-06** Engrossed, signed, to Senate `passage`
- **2025-05-06** HAs read
- **2025-05-14** HAs rejected, conference requested `amendment-failure`
- **2025-05-14** SCs named GCCA
- **2025-05-15** Conference granted, naming GCCA
- **2025-05-21** CCR read, GCCA
- **2025-05-21** Title restored
- **2025-05-21** Enacting clause restored
- **2025-05-22** CCR adopted, GCCA
- **2025-05-22** Measure passed, to House: Ayes: 32 Nays: 13 `passage`
- **2025-05-22** CCR submitted
- **2025-05-22** CCR adopted
- **2025-05-22** Fourth Reading, Measure passed: Ayes: 60 Nays: 17 `passage`
- **2025-05-22** To Senate
- **2025-05-22** Referred for enrollment
- **2025-05-22** Enrolled, to House
- **2025-05-22** Signed, returned to Senate
- **2025-05-22** Sent to Governor `executive-receipt`
- **2025-05-29** Becomes law without Governor's signature 05/29/2025 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/107cffe7-109e-4039-8f2d-42ba3cf1d615`. Confidence: reported (aggregated from official Oklahoma legislature records).