SB2158

Income tax; creating the Health Care Sharing Ministry Tax Parity Act; providing income tax deduction. Effective date.

Introduced·2/2/26
Int Text

Oklahoma SB2158 creates the Health Care Sharing Ministry Tax Parity Act, allowing income tax deductions for health care sharing expenses.

Oklahoma SB2158 introduces the Health Care Sharing Ministry Tax Parity Act, establishing a tax deduction for health care sharing expenses. For tax year 2027 and beyond, qualified individuals can deduct these expenses from their Oklahoma adjusted gross income. The act also exempts certain health care sharing income from taxable income starting in 2027. The provisions will cease if Oklahoma stops collecting individual income tax.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Appropriations Committee
Next
Committee decision

Sponsors

0
7
RRRRRRR
Democratic CaucusRepublican Caucus

Roll Call Votes

Senate: Revenue & Taxation Committee: DO PASS

8 Yea

RRRRRRRR

2 Nay

DD

Calendar

Feb 23

1:30 PM

Senate Revenue and Taxation Hearing

History

Feb 24

Senate

Coauthored by Senator Grellner

Feb 24

Senate

Coauthored by Senator Prieto

Feb 24

Senate

Coauthored by Representative Woolley