SB 482026
bill
2026 Regular Session · Senate bill
SB 48
Income tax; limiting certain capital gains deduction to certain tax years. Effective date.
Official title shown; Open States carries no separate summary for Oklahoma bills. See the AI analysis below.
Passed Senate Last action March 27, 2025: Remains on Third Reading
The 2026 regular session's scheduled last day was May 29, 2026. Measures not passed by then did not become law this session.
Same number in other sessions: 2025 · 2024 (bills from 2025 carry over into 2026 within the 60th Legislature).
AI analysis AI-generated
AI-generated · may be inaccurate or incomplete. Written by a language model (Workers AI, llama-3.3-70b-instruct-fp8-fast) from the bill's official title, actions, votes, sponsors, committee referrals and hearings in our database — not from the bill text. Check the official text on oklegislature.gov before relying on it. Not legal advice.
Authors & coauthors 2
- Principal House author
- Chad Caldwell R
- Principal Senate author
- Dave Rader R
Principal authors from Open States; coauthors read from “Coauthored by …” actions (removals applied).
Status
- Introduced
- In committee (origin chamber)
- Passed committee (origin chamber)
- Passed origin chamber
- In committee (second chamber)
- Passed committee (second chamber)
- Passed both chambers
- Sent to Governor
- Enacted / adopted
Committee referrals 1
| Referred | Chamber | Committee | Outcome |
|---|---|---|---|
| Feb. 4, 2025 | Senate | Revenue and Taxation | Passed Feb. 10, 2025 |
Roll-call votes 3
Feb. 10, 2025SenateFinancePassed6–4
no (4) Deevers, Hamilton, Jett, Sacchieri
yes (6) Gillespie, Gollihare, Howard, Kirt, Mann, Rader
Official vote record: oklegislature.gov
March 25, 2025SenateThird ReadingFailed21–25 1 excused
yes (21) Alvord, Coleman, Daniels, Dossett, Frix, Gillespie, Gollihare, Hall, Haste, Hines, Jech, Kern, Paxton, Rader, Reinhardt, Seifried, Stanley, Stewart, Thompson, Weaver, Wingard
no (25) Bergstrom, Boren, Brooks, Burns, Deevers, Goodwin, Green, Grellner, Guthrie, Hamilton, Hicks, Howard, Jett, Kirt, Mann, McIntosh, Murdock, Nice, Pederson, Prieto, Pugh, Rosino, Sacchieri, Standridge, Woods
excused (1) Bullard
Official vote record: oklegislature.gov
March 27, 2025SenateReconsiderPassed30–12 5 excused
no (12) Alvord, Bergstrom, Bullard, Deevers, Guthrie, Hamilton, Jett, McIntosh, Pederson, Sacchieri, Standridge, Stewart
yes (30) Boren, Brooks, Coleman, Daniels, Dossett, Frix, Gillespie, Gollihare, Goodwin, Green, Hall, Haste, Hicks, Hines, Jech, Kern, Kirt, Mann, Nice, Paxton, Prieto, Pugh, Rader, Reinhardt, Rosino, Seifried, Stanley, Thompson, Weaver, Woods
excused (5) Burns, Grellner, Howard, Murdock, Wingard
Official vote record: oklegislature.gov
Official text & documents
- Floor (Senate) · PDF on oklegislature.gov
- Introduced · PDF on oklegislature.gov
1 committee reports and other documents
Official bill page: https://www.oklegislature.gov/BillInfo.aspx?Bill=SB48&session=2600
Timeline 13 actions
- Feb. 3, 2025SenateFirst Reading
- Feb. 3, 2025SenateAuthored by Senator Rader
- Feb. 4, 2025SenateSecond Reading referred to Revenue and Taxation
- Feb. 10, 2025SenateReported Do Pass Revenue and Taxation committee; CR filed
- Feb. 12, 2025SenatePlaced on General Order
- March 17, 2025SenateCoauthored by Representative Caldwell (Chad) (principal House author)
- March 25, 2025SenateGeneral Order, Amended
- March 25, 2025SenateTitle stricken
- March 25, 2025SenateMeasure failed: Ayes: 21 Nays: 25
- March 25, 2025SenateNotice served to reconsider vote on measure Rader
- March 27, 2025SenateMotion to reconsider vote adopted: Ayes: 30 Nays: 12
- March 27, 2025SenatePlaced on Third Reading
- March 27, 2025SenateRemains on Third Reading
Momentum: 27 of 100
| Stage (Passed origin chamber) | 19 / 50 |
|---|---|
| Recency (428 days before May 29, 2026) | 0 / 20 |
| Committee progress | 5 / 10 |
| Coauthors | 3 / 10 |
| Bipartisan sponsorship | 0 / 10 |
How this is calculated
- Stage reached — up to 50. 50 × (stage − 1) ÷ 8, where the stages are 1 Introduced · 2 In committee · 3 Passed committee · 4 Passed its first chamber · 5 In committee in the second chamber · 6 Passed that committee · 7 Passed both chambers · 8 Sent to the Governor · 9 Enacted / adopted.
- Recency — up to 20. 20 if the last recorded action was within 14 days of the reference date, falling in a straight line to 0 at 90 days. The reference date is the earlier of the data date (Oct. 1, 2026) and the session's last scheduled day, so a finished session is scored as it stood when it ended.
- Committee progress — up to 10. 5 for each chamber in which a committee reported the bill favourably.
- Coauthors — up to 10. 1 per coauthor (max 7), plus 3 if its authors and coauthors include members of both chambers.
- Bipartisan sponsorship — 10. 10 if the authors and coauthors include at least one Republican and one Democrat.
Rules on top: an enacted bill (signed, law without signature, or veto overridden) or an adopted resolution scores 100. A vetoed bill without an override, or one whose last committee vote failed, has its score halved.
Disclaimer. The momentum score is an automated, rough indicator built only from the public record (stage, dates, authors and committee reports). It is not a prediction, does not measure merit or support, and can be wrong when an action is mis-recorded or an author is mis-matched. Coauthors are read from the action text (“Coauthored by …”). Always check the official record on oklegislature.gov.