Oklahoma 2026 Regular Session

Oklahoma House Bill HB3920

Introduced
2/2/26  
Refer
2/3/26  
Refer
2/11/26  
Refer
2/11/26  
Report Pass
3/5/26  
Engrossed
3/24/26  
Refer
4/1/26  
Refer
4/6/26  
Report Pass
4/8/26  

Caption

Sales tax; providing exemption for certain nonprofit organizations; effective date.

Impact

If enacted, HB 3920 would amend Section 1357 of the Oklahoma Statutes, formally exempting sales pertaining to a variety of activities essential for nonprofit organizations involved in human organ and tissue procurement. This amendment is projected to reduce operational costs for these organizations, thereby enhancing their ability to perform critical functions in the healthcare system, particularly in relation to transplant services. The measure is anticipated to advocate for improved healthcare outcomes through facilitating more effective donation processes.

Summary

House Bill 3920 aims to amend the Oklahoma Tax Code to provide specific sales tax exemptions for nonprofit organizations involved in the procurement and donation of human organs and tissues. The bill seeks to enhance the capabilities of these organizations by eliminating sales tax burdens on goods and services essential for their operations. This change is proposed with the goal of facilitating more efficient processes related to organ and tissue donation, ultimately supporting transplantation efforts within the state.

Sentiment

The sentiment surrounding HB 3920 appears to be predominantly positive, particularly among advocates for organ and tissue donation. Supporters argue that the realization of this bill would enable nonprofit organizations to allocate financial resources more efficiently, thereby expanding their services and reach. While specifics on opposition are less prominent, there remains a general concern among some legislators about the implications for overall state revenue from tax exemptions, as financial impacts on the sales tax base are considered.

Contention

One notable point of contention includes the balance between supporting nonprofit organizations and the potential loss of sales tax revenues that could impact state budgets. Critics might argue that while supporting organ and tissue donation is essential, the approach should consider alternative means to sustain public funding needs. This tension reflects broader discussions in legislative budgeting priorities, emphasizing the need for a careful assessment of financial implications as the bill moves forward.

Companion Bills

No companion bills found.

Previously Filed As

OK SB49

Sales tax; providing exemption for certain nonprofits preventing child abuse. Effective date.

OK SB238

Sales tax; providing exemption on the sale of ammunition. Effective date.

OK SB232

Sales tax; modifying exemption for certain film production; providing exemption for construction of certain media production facility. Effective date.

OK HB1864

Revenue and taxation; sales tax; exemptions; veterans; effective date.

OK HB1854

Revenue and taxation; sales tax; exemptions; nonprofit entities; effective date; emergency.

OK SB59

Sales tax; providing exemption for certain organization providing clothing or supplies to certain students. Effective date.

OK HB2198

Revenue and taxation; sales tax; exemptions; hearing aids; effective date; emergency.

OK HB1972

Revenue and taxation; sales tax exemptions; income tax; disabled veterans; effective date.

OK SB50

Sales tax; exempting sales tax on purchase of gun safes and guns safety devices. Effective date.

OK HB2028

Revenue and taxation; sales tax exemptions; gun safe; firearm ammunition; firearms; effective date.

Similar Bills

No similar bills found.