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Bill > HB3079
OK HB3079
OK HB3079Public finance; Open Books system; website; funds; income; expenditures; effective date; emergency.
summary
Introduced
02/02/2026
02/02/2026
In Committee
02/03/2026
02/03/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
An Act relating to public finance; amending 62 O.S. 2021, Section 46, which relates to information regarding state revenues and expenditures; requiring information regarding income sources; requiring information regarding expenditures; prescribing requirements related to export of information; prescribing time period for data entry; providing an effective date; and declaring an emergency.
AI Summary
This bill, known as the "Taxpayer Transparency Act," mandates that the Office of Management and Enterprise Services (OMES) develop and maintain a single, publicly accessible website that details all state and federal revenue sources and expenditures. The website must clearly show where money comes from, when it was deposited into various state funds (like appropriated or revolving funds), and every expenditure made from those funds, including the date, recipient, purpose, and a coding system to categorize the expense. This financial information, covering income and expenditures for each fund, must be exportable in common formats, and each transaction must be entered into the system within 90 days of its occurrence. The bill also requires OMES to update an existing online database, "Open Books 2.0," to list individual expenditures separately from aggregated amounts, making them searchable by recipient, entity, and date, and allowing data export. Furthermore, the website will include information on incentive payments, tax credits (excluding certain specific ones), and federal stimulus fund expenditures, with specific requirements for how this data is presented and made available. The bill also mandates the inclusion of data on road funding, school district spending, and an interactive "Taxpayer Receipt" function allowing individuals to see how their taxes are allocated, with all state agencies required to provide necessary information to OMES. The effective date for this act is July 1, 2026, with an emergency clause allowing it to take effect immediately upon passage and approval.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Referred to Appropriations and Budget General Government Subcommittee (on 02/03/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | http://www.oklegislature.gov/BillInfo.aspx?Bill=hb3079&Session=2600 |
| BillText | https://www.oklegislature.gov/cf_pdf/2025-26%20INT/hB/HB3079%20INT.PDF |
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