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Key terms to understand Oklahoma politics and government.

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What's That?

The gross production tax, or severance tax, is a value-based tax levied at a basic rate of 7 percent upon the production of oil and gas in Oklahoma. Under legislation approved in 2014 (HB 2562), effective July 1, 2015, oil… Read more
House Bill 1017, the Education Reform Act of 1990, was landmark legislation that funded a broad range of education initiatives through increased taxes. The Legislature appropriated more than $560 million over five years to implement a wide range of reform… Read more
An individual mandate is a requirement that all persons procure a particular good or service. In health care, it refers to the requirement within the Affordable Care Act that all Americans (with some exceptions) be covered by health insurance. The… Read more
The Individuals with Disabilities Education Act (IDEA) is a federal law that governs how states provide special education to children with disabilities. IDEA was originally enacted by Congress in 1975 as the Education for Handicapped Children Act, and the most… Read more
Oklahoma citizens have the right to initiate statewide legislation via ballot measures, or State Questions, in the form of either statutory or constitutional amendments. After an initiative petition is drafted, it goes through a lengthy process which can include various… Read more
Interim studies are studies of legislative and policy issues that may be requested by any member of the House or Senate. They often address issues that have been the subject of legislation that failed to pass in previous sessions, or… Read more
The Investment/New Job tax credit is a credit allowed on Oklahoma income tax. The credit can be claimed either on an investment in depreciable property or on the addition of full-time-equivalent employees engaged in manufacturing, processing, or aircraft maintenance. The… Read more
The Joint Committee on Appropriations and Budget (JCAB) is a committee governed by separate rules from most legislative committees. It is typically used as a way for House and Senate leadership to introduce and approve new billsin the final weeks… Read more
A legislative referendum is the mechanism by which the Oklahoma Legislature can submit a constitutional amendment or statutory change to a vote of the people. A legislatively-initiated ballot measure, or State Question, must take the form of a Senate or… Read more
The Oklahoma Legislative Service Bureau (LSB) is a nonpartisan legislative service agency serving the members and staff of the Oklahoma House of Representatives and Senate.  The LSB is responsible for producing all computer and information processing services for members and… Read more