govt.fyi
Back to SB 1900
Oklahoma Legislature· SB 1900Referred to Appropriations

An act relating to development incentives, 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

1

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

2

3 SENATE BILL 1900           By: Bergstrom
3

4

4

5

5

6

6

7

7

8                            AS INTRODUCED

8

9   An Act relating to development incentives; requiring

9   certain entities that receive certain funds or

10  incentives to make payments to certain political

10  subdivisions; providing acts and provisions for which

11  the required payment is applicable; prescribing

11  allocation of payment; requiring payments to be

12  expended on infrastructure; providing for

12  codification; and providing an effective date.

13

13

14

14

15

15

16 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
16

17  SECTION 1.      NEW LAW  A new section of law to be codified

17

18 in the Oklahoma Statutes as Section 890 of Title 62, unless there is
18

19 created a duplication in numbering, reads as follows:
19

20  A. Any business entity that receives direct funding from this

20

21 state, including by grants or direct payment but not including an
21

22 entity that is compensated by this state for providing goods or
22

23 services, or that receives incentives pursuant to the acts and
23

24 provisions provided in subsection B of this section, shall provide
24

    Req. No. 2582                                              Page 1
1 an amount equal to five percent (5%) of the value of the incentives
1

2 or funds to the political subdivision in which the project or
2

3 entity, for which the funds are received, is located.
3

4   B. The incentives received pursuant to the following acts and

4

5 provisions shall require a payment pursuant to subsection A of this
5

6 section:
6

7   1. Oklahoma Local Development and Enterprise Zone Incentive

7

8 Leverage Act, Section 840 et seq. of Title 62 of the Oklahoma
8

9 Statutes;
9

10  2. Local Development Act, Section 850 et seq. of Title 62 of

10

11 the Oklahoma Statutes;
11

12  3. Tax credit for investments, Section 2357.4 of Title 68 of

12

13 the Oklahoma Statutes;
13

14  4. Oklahoma Quality Jobs Program Act, Section 3601 et seq. of

14

15 Title 68 of the Oklahoma Statutes;
15

16  5. Filmed in Oklahoma Act of 2021, Section 3631 et seq. of

16

17 Title 68 of the Oklahoma Statutes;
17

18  6. Reindustrialize Oklahoma Act of 2025, Section 3647.1 et seq.

18

19 of Title 68 of the Oklahoma Statutes;
19

20  7. 21st Century Quality Jobs Incentive Act, Section 3911 et

20

21 seq. of Title 68 of the Oklahoma Statutes;
21

22  8. Oklahoma Rural Jobs Act, Section 3930 et seq. of Title 68 of

22

23 the Oklahoma Statutes;
23

24

24

    Req. No. 2582                                        Page 2
1   9. Oklahoma Five Major Sports Leagues Rebate Program Act,

1

2 Section 3951 et seq. of Title 68 of the Oklahoma Statutes; and
2

3   10. Oklahoma Quality Investment Act, Section 4201 et seq. of

3

4 Title 68 of the Oklahoma Statutes.
4

5   C. The payment required pursuant to subsection A of this

5

6 section shall be allocated as follows:
6

7   1. If the entity or project for which the incentives or funds

7

8 are received is located in a town or municipality, the payment shall
8

9 go to such town or municipality;
9

10  2. Except as provided for in paragraph 3 of this subsection, if

10

11 the entity or project for which the incentives or funds are received
11

12 is located outside of any town or municipality, the payment shall go
12

13 to the county in which such entity or project is located; and
13

14  3. If the entity or project for which the incentives or funds

14

15 are received is located outside of any town or municipality, but the
15

16 entity or project utilizes the infrastructure of a town or
16

17 municipality, including, but not limited to, utilities, roads, or
17

18 facilities, seventy-five percent (75%) of the payment shall go to
18

19 such town or municipality, and twenty-five percent (25%) of the
19

20 payment shall go to the county in which such entity or project is
20

21 located.
21

22  D. Payments received by towns, municipalities, and counties

22

23 pursuant to the provisions of this section shall be expended
23

24 exclusively on infrastructure.
24

    Req. No. 2582                                              Page 3
1   SECTION 2. This act shall become effective November 1, 2026.

1

2

2

3   60-2-2582      QD  1/15/2026 8:37:45 AM

3

4

4

5

5

6

6

7

7

8

8

9

9

10

10

11

11

12

12

13

13

14

14

15

15

16

16

17

17

18

18

19

19

20

20

21

21

22

22

23

23

24

24

    Req. No. 2582                            Page 4
Every fact on this page links to its source, starting with the official bill record.