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Oklahoma Legislature· SB 2064Second Reading referred to Revenue and Taxation

An act relating to Bitcoin, the official text

Shown verbatim: the complete text as captured from the official PDF posted by the Oklahoma Legislature, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
1                            STATE OF OKLAHOMA

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2                  2nd Session of the 60th Legislature (2026)

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3 SENATE BILL 2064           By: Deevers
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6                            AS INTRODUCED

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7   An Act relating to Bitcoin; stating legislative

7   intent; stating purpose of act; defining terms;

8   exempting certain firms from certain licensing

8   requirements; authorizing state employees, private

9   businesses, and individuals to negotiate and receive

9   payments in Bitcoin; authorizing certain employees

10  and vendors to elect to receive compensation in

10  Bitcoin; prescribing requirements; prescribing value;

11  providing for deposit of funds; requiring the State

11  Treasurer to create certain request for proposal;

12  stipulating consideration; requiring the State

12  Treasurer to enter certain contract by certain date;

13  authorizing the State Treasurer to promulgate rules;

13  requiring the Oklahoma Tax Commission to issue

14  certain guidance; providing for noncodification;

14  providing for codification; and providing an

15  effective date.

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18 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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19  SECTION 1.      NEW LAW  A new section of law not to be

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20 codified in the Oklahoma Statutes reads as follows:
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21  The Legislature hereby finds that:

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22  1. Section 10 of Article I of the United States Constitution

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23 limits states from coining money or making anything but gold and
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24 silver coin legal tender in payment of debts. This act does not
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    Req. No. 3486                                              Page 1
1 establish Bitcoin as legal tender but recognizes its use as a
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2 financial instrument and medium of exchange within existing legal
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3 frameworks;
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4   2. The Tenth Amendment to the United States Constitution

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5 reserves to the states powers not delegated to the federal
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6 government. Oklahoma has the authority to regulate its financial
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7 operations, investments, and partnerships, including Bitcoin
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8 transactions, within the bounds of federal law;
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9   3. Section 36 of Article II of the Oklahoma Constitution

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10 provides the state with the power to legislate for the general
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11 welfare. This act supports the general welfare by fostering
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12 innovation, increasing fiscal transparency, and encouraging economic
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13 growth through the integration of Bitcoin; and
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14  4. The purpose of this act is to:

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15  a. establish a framework for the secure use of Bitcoin by

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16                 the State of Oklahoma, private businesses, and

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17                 individual residents,

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18  b. authorize Bitcoin as an acceptable medium for

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19                 transactions, salaries, and investments, and

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20  c. ensure compliance with all state and federal legal

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21                 requirements.

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22  SECTION 2.     NEW LAW        A new section of law to be codified

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23 in the Oklahoma Statutes as Section 100a of Title 75A, unless there
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24 is created a duplication in numbering, reads as follows:
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    Req. No. 3486                                                Page 2
1   As used in this act:

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2   1. "Bitcoin" means the decentralized digital asset and peer-to-

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3 peer payment network first launched in 2009 pursuant to Satoshi
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4 Nakamoto's white paper titled "Bitcoin: A Peer-to-Peer Electronic
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5 Cash System" whose distributed ledger is traceable to the Bitcoin
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6 Genesis Block, is maintained through a proof-of-work consensus
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7 mechanism, and whose native unit of account is commonly denominated
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8 as BTC;
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9   2. "Digital assets" means a natively electronic representation

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10 of value, ownership, or access rights that is recorded or
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11 transferable on a distributed or cryptographically secured ledger,
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12 including virtual currencies, cryptocurrencies, stablecoins, and
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13 non-fungible tokens whether or not denominated in legal tender;
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14  3. "Self-hosted wallet" means a software, hardware, or

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15 cryptographic keys necessary to access and transfer such digital
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16 assets, without reliance on a third-party custodian; and
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17  4. "Governing authority" means any board, commission,

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18 department, or other agency of the state or any political
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19 subdivision in this state.
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20  SECTION 3.     NEW LAW     A new section of law to be codified

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21 in the Oklahoma Statutes as Section 105 of Title 75A, unless there
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22 is created a duplication in numbering, reads as follows:
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23  Notwithstanding any other provision of law, any firm that deals

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24 with digital assets and does not accept United States currency
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    Req. No. 3486                                             Page 3
1 payments or exchanges digital assets for United States currency
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2 shall not be required to obtain a state money transmitter license
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3 under Section 1513 of Title 6 of the Oklahoma Statutes.
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4   SECTION 4.     NEW LAW    A new section of law to be codified

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5 in the Oklahoma Statutes as Section 73.2 of Title 62, unless there
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6 is created a duplication in numbering, reads as follows:
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7   A. Any employee of this state, business, corporation, other

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8 entity, and resident of this state may negotiate and receive payment
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9 and compensation, including salaries, wages, and other forms of
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10 compensation, in Bitcoin.
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11  B. At the creation of a purchase order, any vendor may elect to

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12 receive payment in the form of Bitcoin pursuant to the provisions of
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13 subsection A of this section. Such election shall be binding for
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14 the specific purchase order or transaction. Payments shall be
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15 valued based on the market value of Bitcoin at the time of the
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16 transaction unless otherwise agreed upon in writing which may be
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17 kept solely as an electronic record.
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18  C. Any employee of this state electing to receive payment in

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19 Bitcoin pursuant to this section shall:
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20  1. Come to an agreement with this state whether the payment of

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21 compensation in Bitcoin will be:
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22  a. based on the market value of Bitcoin at the beginning

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23                 of the pay period, or

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    Req. No. 3486                                           Page 4
1   b. based on the market value of Bitcoin at the time of

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2                  payment;

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3   2. Document in writing agreements made pursuant to paragraph 1

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4 of this subsection, which may be kept electronically and maintained
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5 by this state for that pay period;
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6   3. Be granted the option at the start of each pay period to

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7 revise his or her election to receive payment in Bitcoin or United
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8 States dollars or some combination thereof. If no adjustment is
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9 made, the agreement from the previous pay period will hold; and
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10  4. Deposit payments in the self-hosted wallet of the employee

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11 or to an account designed by the employee, but controlled by a third
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12 party, which can safely hold Bitcoin.
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13  D. The State Treasurer shall put out a request for proposal for

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14 a firm dealing with digital assets to implement the provisions of
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15 this act for paying state employees and vendors with Bitcoin. The
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16 State Treasurer shall consider the following factors when
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17 determining a firm to implement the processing of Bitcoin payments
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18 pursuant to the provisions of this act:
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19  1. The fees associated with paying state employees and vendors

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20 in Bitcoin;
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21  2. The speed of paying state employees and vendors in Bitcoin;

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22  3. The cybersecurity protocols of the firm applying;

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23  4. The ability of the firm to provide custody solutions to

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24 employees and vendors;
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    Req. No. 3486                                             Page 5
1   5. Any license the firm may hold with this state; and

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2   6. Any other factors the State Treasurer deems relevant.

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3   E. The State Treasurer shall enter into a contract with a firm

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4 pursuant to the provisions of subsection D of this section no later
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5 than January 1, 2027.
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6   F. The State Treasurer may promulgate rules to effectuate the

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7 provisions of this act.
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8   G. The Oklahoma Tax Commission shall issue guidance on the tax

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9 implications of receiving digital assets as payment no later than
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10 January 1, 2027.
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11  SECTION 5. This act shall become effective November 1, 2026.

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13  60-2-3486        CAD   1/15/2026 11:40:34 AM

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    Req. No. 3486                                          Page 6
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