Oklahoma 2026 Regular Session

Oklahoma Senate Bill SB1574

Introduced
2/2/26  

Caption

Oklahoma Affordable Housing Act; increasing tax credit allocation limit. Effective date.

Impact

The new provisions will enable the Oklahoma Housing Finance Agency to allocate a higher amount of tax credits each year, which may stimulate growth in the affordable housing market. By allowing projects to potentially receive funding equivalent to federal low-income housing tax credits, SB1574 provides a financial incentive for developers to invest in these projects, with the expectation that this will lead to an increase in available housing for low-income residents. The act also introduces a process for ongoing review of the program every five years, which may enhance accountability and ensure that the tax credits effectively serve the intended purpose.

Summary

Senate Bill 1574 amends the Oklahoma Affordable Housing Act by increasing the allocation limit on tax credits for affordable housing projects. Specifically, the bill allows for an increase in the Oklahoma Affordable Housing Tax Credits limit from Four Million Dollars to Eight Million Dollars for allocation years beginning after July 1, 2026. This legislative change aims to facilitate the construction and rehabilitation of low-income housing projects within the state. The bill is seen as a significant step toward addressing the ongoing housing crisis in Oklahoma, particularly for low-income families who are struggling to find affordable housing options.

Contention

While proponents argue that increasing the tax credit allocation will directly benefit the state’s housing shortage, there may be concerns regarding how it affects the state budget and the distribution of tax revenues. Critics could argue that prioritizing tax credits for housing might reduce funds available for other essential services. Additionally, there may be discussions regarding the adequacy of oversight in the awarding of these credits and whether they meet the needs of the communities they are intended to serve.

Companion Bills

No companion bills found.

Previously Filed As

OK HB2410

Revenue and taxation; affordable housing tax credit; effective date.

OK HB2189

Housing; creating the Oklahoma Workforce Housing Commission; Oklahoma Housing Finance Agency; reports; affordable housing; effective date.

OK HB2099

Housing; creating the Oklahoma Affordable Housing Commission; authority; revolving fund; effective date; emergency.

OK SB923

Revenue and taxation; expanding requirement for certain eligible qualifying projects placed in service after certain date. Effective date.

OK SB221

Income tax credit; Oklahoma Rural Jobs Act; providing expanded annual credit limitation for certain applications. Effective date. Emergency.

OK SB686

Oklahoma Parental Choice Tax Credit Act; applying authorized but unused credit to subsequent annual limitation. Effective date.

OK SB275

Housing; creating the Oklahoma Workforce Housing Commission; authorizing the Oklahoma Workforce Commission to implement certain reports and plans for expansion of affordable housing. Effective date.

OK SB685

Oklahoma Parental Choice Tax Credit Act; prescribing procedure for enforcement of annual limit. Effective date.

OK SB249

Oklahoma Tourism Development Act; increasing cumulative inducement per year. Effective date.

OK SB683

Oklahoma Parental Choice Tax Credit Act; defining term. Effective date.

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