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HB 3602

Health care-related tax; Oklahoma Health Care Authority; report; publicly post; net patient revenue; exception; tax revenue; tax rate; effective date.

2026 Regular Session Introduced by Mark Lepak

Oklahoma HB 3602 imposes a health care tax on net patient revenue with public reporting requirements and exceptions, administered by the state Health Care Authority.

Second Reading referred to Rules
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Bill Summary · HB 3602

Legislative bill overview

HB 3602 proposes implementing a health care-related tax administered by the Oklahoma Health Care Authority, with requirements for public reporting of net patient revenue and tax collection data. The bill establishes a tax rate structure and specifies an effective date for implementation, while including certain exceptions to the tax.

Why is this important

Health care taxes directly affect hospital operations, insurance costs, and patient care accessibility. This tax would generate state revenue while potentially influencing healthcare pricing and provider behavior across Oklahoma's medical system. Public reporting requirements aim to increase transparency in how healthcare funds are distributed and taxed.

Potential points of contention

  • Provider burden and cost-shifting: Hospitals and healthcare providers may argue the tax increases operational costs, potentially passed to patients through higher premiums or out-of-pocket expenses
  • Net patient revenue definition: Disputes could arise over how "net patient revenue" is calculated, what qualifies for exceptions, and whether the definition fairly captures all healthcare entities
  • Tax rate sufficiency and equity: Questions about whether the stated tax rate generates adequate revenue without disproportionately affecting rural hospitals, safety-net providers, or specific patient populations

Compiled from official sources — confirm details with the bill’s official record.

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