1| STATE OF OKLAHOMA | | | 2| 2nd Session of the 60th Legislature (2026) | | | 3|HOUSE BILL 3602 By: Lepak | | | 4| | | | 5| | | | 6| AS INTRODUCED | | | 7| An Act relating to health care-related tax; mandating | | the Oklahoma Health Care Authority submit a yearly | 8| report; mandating the Authority publicly post the | | report; providing what the report shall entail; | 9| prohibiting a tax increasing net patient revenue; | | providing an exception; providing for a yearly | 10| gradual decrease for health care-related tax revenue; | | prohibiting the imposition of a health care-related | 11| tax rate that varies by volume or percentage; | | providing for codification; and providing an | 12| effective date. | | | 13| | | | 14| | | | 15|BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: | | | 16| SECTION 1. NEW LAW A new section of law to be codified | | | 17|in the Oklahoma Statutes as Section 3241.7 of Title 63, unless there | | | 18|is created a duplication in numbering, reads as follows: | | | 19| A. The Oklahoma Health Care Authority shall submit a report to | | | 20|the Governor and the Legislature no later than October 1 of each | | | 21|year. The Oklahoma Health Care Authority shall publicly post this | | | 22|report on its website no later than the date provided in this | | | 23|subsection. This report shall include detailed information of each | | | 24| | | | Req. No. 15360 Page 1 ___________________________________________________________________________
1|health care-related tax, as defined in 42 C.F.R. Section 433.55, | | | 2|including but not limited to: | | | 3| 1. Which class or classes of health care services or providers, | | | 4|as defined in 42 C.F.R. Section 433.56, such tax is imposed; | | | 5| 2. Whether the tax is broad-based, as defined under 42 U.S.C. | | | 6|1396b; | | | 7| 3. Whether the tax is imposed uniformly, as defined under 42 | | | 8|U.S.C. 1396b; | | | 9| 4. Whether the Oklahoma Health Care Authority has requested a | | | 10|waiver of the broad-based and uniform requirements; and | | | 11| 5. The percentage of net patient revenue attributable to the | | | 12|class or classes that the health care-related tax represents, as of | | | 13|July 4, 2025. | | | 14| B. In no case shall a health care-related tax, as defined in 42 | | | 15|C.F.R. Section 433.55, be imposed in a manner that would increase | | | 16|the percentage of net patient revenue attributable to the class or | | | 17|classes that the health care-related tax represents above the level | | | 18|in effect as of July 4, 2025. | | | 19| C. In no case shall a health care-related tax, as defined in 42 | | | 20|C.F.R. Section 433.55, except a tax on a class of services defined | | | 21|in 42 C.F.R. 433.56(a)(3)-(4), be imposed in a manner that would | | | 22|increase the percentage of net patient revenue attributable to the | | | 23|class or classes that the health care-related tax represents above | | | 24|the following levels: | | | Req. No. 15360 Page 2 ___________________________________________________________________________
1| 1. Five and one-half percent (5.5%) in a federal fiscal year | | | 2|2028; | | | 3| 2. Five percent (5%) in a federal fiscal year 2029; | | | 4| 3. Four and one-half percent (4.5%) in a federal fiscal year | | | 5|2030; | | | 6| 4. Four percent (4%) in a federal fiscal year 2031; or | | | 7| 5. Three and one-half percent (3.5%) in a federal fiscal year | | | 8|2032 and each subsequent year. | | | 9| D. In no case shall a health care-related tax, as defined in 42 | | | 10|C.F.R. Section 433.55, be imposed in a manner that imposes a tax | | | 11|rate that varies directly or indirectly by volume or percentage of | | | 12|Medicaid taxable units, as defined by 42 U.S.C. Section 1396b(w). | | | 13| SECTION 2. This act shall become effective November 1, 2026. | | | 14| | | | 15| 60-2-15360 TJ 12/16/25 | | | 16| | | | 17| | | | 18| | | | 19| | | | 20| | | | 21| | | | 22| | | | 23| | | | 24| | | | Req. No. 15360 Page 3