Back in July, we broke down several key provisions tied to the Big Beautiful Law and how they were expected to affect Oklahoma. Now that January 1 has passed, we’re taking a clear look at which laws actually went into effect, which ones were delayed, and where things now stand as the new year begins.
This follow-up focuses on Oklahoma-specifi c laws and policy updates that became active at the start of 2026, along with major provisions that did not take effect as originally anticipated.
What Took Effect on January 1, 2026 Criminal Justice Sentencing Reform — Sentencing Modernization Act One of the most significant legal changes to take effect on January 1 was the restructuring of Oklahoma’s felony classification and sentencing framework under the Sentencing Modernization Act (HB 1792), along with related companion measures HB 2104 and HB 2105.
The new system replaces a patchwork of historical sentence ranges with a standardized 14-class felony structure intended to promote more consistency across jurisdictions. Under the revised framework, sentencing ranges are more clearly defined and aligned with offense categories, which supporters argue will make outcomes more predictable statewide.
Attorneys and courts began operating under the new classification structure on January 1, meaning cases filed or sentenced after the new year now interact with a substantially revised system compared with prior Oklahoma criminal code practices.
TAX AND FINANCIAL POLICY CHANGES
House Bill 2610 increased the value of the state’s nonrecurring adoption tax credit beginning with the 2026 tax year. The measure raises the percentage of qualifying adoption expenses that may be claimed and increases the maximum allowable credit for eligible filers. The goal of the change is to help reduce the financial burden on families completing adoptions, particularly in cases involving foster care.
Senate Bill 1112 also took effect January 1 and clarified how discounted or complimentary lodging is treated for purposes of gross receipts taxation. Under the updated rule, complimentary or deeply discounted room values are excluded from gross receipts for tax reporting purposes, which has implications for hotels, motels, and hospitality businesses that frequently use promotional or goodwill lodging accommodations.
BUSINESS, LICENSING, AND ADMINISTRATIVE CODE UPDATES Senate Bill 1028 implemented new background-check and bonding requirements for Oklahoma notaries public. Anyone applying for or renewing a notary commission must now complete a national criminal history background check and meet updated fee and bonding thresholds. The change is intended to strengthen verification and accountability in areas involving notarized legal and financial instruments.
House Bill 2258 updated provisions related to authentication and management of electronic legal materials, while House Bill 2117 revised portions of Oklahoma’s alternative dispute resolution framework. Together, these measures tighten administrative procedures in areas where courts, attorneys, and public agencies rely on digital or out-of-court documentation and filings.
EMERGENCY SERVICES AND PUBLIC SAFETY MEASURES Senate Bill 1067 introduced new reporting and reimbursement-related requirements affecting emergency medical transport and out-of-network ambulance billing. Among other provisions, the law directs the reporting of certain rate information into a statewide database, with the intent of improving transparency around emergency medical costs — an area of concern for many rural and small-town residents.
In the energy sector, Senate Bill 713 established updated lighting- system rules for certain wind energy facilities in coordination with federal aviation standards. The measure affects siting and operational planning for wind-powered infrastructure, particularly in western Oklahoma where development has expanded in recent years.
DATA SECURITY AND COMMERCE GOVERNANCE Senate Bill 626 expanded Oklahoma’s Security Breach Notification Act, requiring broader disclosure obligations and Attorney General notification in certain large-scale breach scenarios. The change increases the responsibility of businesses and public entities that handle consumer data, reflecting growing emphasis on cybersecurity accountability.
In addition, Senate Bill 987 formally established the Oklahoma Department of Commerce Board and defined qualifications and governance structure for board membership. The change places more structure around oversight of statewide economic-development initiatives.
MEDICAL MARIJUANA PROFESSIONAL COMPLIANCE REQUIREMENTS
Separately from the general statutory package taking effect January 1, new professional-compliance requirements also became active for physicians involved in recommending medical marijuana. Providers must complete updated education and registration requirements through the Oklahoma Medical Marijuana Authority in order to continue issuing recommendations. Physicians who do not complete the required steps may lose authorization until compliance is verified, creating potential short-term effects for some patients seeking renewals or follow-up approvals.
PROVISIONS THAT DID NOT TAKE EFFECT ON JAN. 1 Not all widely discussed policy changes tied to the new year actually began on January 1.
The most notable delay involved the implementation of Oklahoma’s SNAP “Healthy Food” waiver, which restricts the use of food-assistance benefits for purchases such as candy, soda, and certain high-sugar products. Although the program had been expected to begin at the start of 2026, state officials postponed the effective date to February 15, 2026, to allow grocery retailers and processing systems additional time to prepare for coding and compliance changes.
The waiver is being implemented as a pilot and will operate for a multi-year evaluation period unless modified or withdrawn through federal or state policy review. For households using SNAP benefits, the delay means the previous purchasing rules temporarily remain in effect until mid-February.
SUNSET REVIEWS AND PROGRAMS UNDER EXTENSION Some Oklahoma boards and administrative programs that had approaching or prior sunset dates were extended into 2026 or beyond through legislative action. Others remain subject to ongoing sunset review later in the year rather than expiring automatically on January 1. In most cases, these extensions maintained continuity of agency or licensing activity rather than allowing statutory expiration at the turn of the calendar year.
WHAT IT MEANS MOVING FORWARD Compared with some of the large-scale federal provisions discussed last summer, the January 1, 2026 changes felt more structural than sweeping: sentencing procedures, licensing standards, tax adjustments, and administrative compliance rules that will gradually gradually filter into courtrooms, professional fields, and public-service systems across Oklahoma.
The most immediate and broadly felt changes are likely to come from the new felony-classification structure, adoption-related tax adjustments, notary-commission requirements, and emergency-services reporting standards. Other measures — including data-breach governance, wind-energy lighting compliance, and Department of Commerce board structuring — will influence policy direction more than day-to-day public interaction.
Meanwhile, the delayed SNAP purchasing restrictions and the continued evolution of major federal policy areas tied to the Big Beautiful Law remain important storylines moving into 2026, especially for rural communities, low-income households, and small-business operators following these developments closely.
This article is intended as a plain-language follow-up to our July coverage of the Big Beautiful Law and its downstream effects on Oklahoma. Further updates will continue as additional provisions are implemented, reviewed, or revised throughout the year.
