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Oklahoma Legislature· SB 1990Approved by Governor 04/17/2026

An act relating to the Incentive Evaluation 7 Commission, the official text

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1                   STATE OF OKLAHOMA

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

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3 SENATE BILL 1990              By: Hall
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6                   AS INTRODUCED

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7   An Act relating to the Incentive Evaluation

7   Commission; amending 62 O.S. 2021, Section 7005, as

8   amended by Section 3, Chapter 125, O.S.L. 2023 (62

8   O.S. Supp. 2025, Section 7005), which relates to the

9   evaluation process; requiring the Commission to

9   submit report to the Secretary of State; modifying

10  required considerations for estimate of economic and

10  fiscal impact; updating statutory language; and

11  updating statutory references.

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13 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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14  SECTION 1.      AMENDATORY  62 O.S. 2021, Section 7005, as

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15 amended by Section 3, Chapter 125, O.S.L. 2023 (62 O.S. Supp. 2025,
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16 Section 7005), is amended to read as follows:
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17  Section 7005. A. The Incentive Evaluation Commission may

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18 contract with a private company, nonprofit, or academic institution
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19 to assist with evaluation of each incentive. The Commission shall
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20 develop a scope of services for a request for proposals issued
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21 pursuant to the Oklahoma Central Purchasing Act, Section 85.1 et
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22 seq. of Title 74 of the Oklahoma Statutes, for professional services
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23 necessary to complete incentive evaluations pursuant to the
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24 Incentive Evaluation Act. The scope of services shall include a
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    Req. No. 2716                                               Page 1
1 provision requiring the contractor to provide at least one draft
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2 report for each incentive prior to the issuance of the final report;
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3 provided, the contractor may determine the timing and frequency of
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4 draft reports based on the availability of information and the
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5 potential for draft reports to assist the Commission in making a
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6 final recommendation. The cost of such contract shall be paid by
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7 the Office of Management and Enterprise Services. No recipient or
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8 potential recipient of an incentive or representative of a recipient
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9 or potential recipient shall contact the entity or individual with
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10 whom the Commission contracts pursuant to this subsection unless the
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11 entity or individual specifically requests information or
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12 documentation for purposes of the incentive evaluation process;
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13 provided, this shall not be construed to prevent participation in a
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14 public hearing conducted pursuant to subsection B of this section.
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15  B. By October 1 of each year beginning in calendar year 2023,

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16 the Commission or the Commission's chosen contractor shall evaluate
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17 each incentive scheduled for review that year. The Commission or
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18 the Commission's chosen contractor shall conduct each incentive
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19 evaluation in consultation with the Oklahoma Department of Commerce
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20 division of Policy, Research and Economic Analysis Services Division
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21 using criteria developed pursuant to subsection D of this section.
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22 Between October 1 and November 30 of each year beginning in 2017,
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23 the Commission shall hold at least one public meeting to review,
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24 allow for public comment, and vote to approve, disapprove, or modify
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    Req. No. 2716                                             Page 2
1 each incentive evaluation conducted that year. By December 15 of
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2 each year beginning in 2016, the Commission shall provide the
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3 results of each incentive evaluation, a review of prior Commission
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4 recommendations, and changes to statute or incentive administration
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5 related to incentive evaluation recommendations in a written report
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6 submitted electronically to the Governor, President Pro Tempore of
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7 the Senate, and Speaker of the House of Representatives, and the
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8 Secretary of State. If the Commission votes to modify an incentive
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9 evaluation as provided in this subsection, such modification and the
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10 original evaluation shall be documented in the annual written report
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11 submitted electronically. The report shall be made publicly
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12 available on the Oklahoma Department of Commerce website, the
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13 Commission website, and documents.ok.gov.
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14  C. Each evaluation shall include the following:

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15  1. An estimate of the economic and fiscal impact of the

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16 incentive. This estimate shall take into account the following
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17 considerations in addition to other relevant factors:
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18  a. the extent to which the incentive changes business

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19                 behavior, including whether a business receiving the

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20                 incentive would likely have taken any action required

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21                 to receive the incentive in the absence of such

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22                 incentive,

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23  b. the results of the incentive for the economy of

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24                 Oklahoma as a whole. This consideration includes both

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    Req. No. 2716                                         Page 3
1                  positive direct and indirect impacts and any negative

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2                  effects on other Oklahoma businesses, and

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3          c. a comparison to the results of other incentives or

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4                  other economic development strategies with similar

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5                  goals both within this state and other states;

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6   2. An assessment of whether adequate protections are in place

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7 to ensure the fiscal impact of the incentive does not increase
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8 substantially beyond the state's expectations in future years;
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9   3. An assessment of whether the incentive is being administered

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10 effectively;
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11  4. An assessment of whether the incentive is achieving its

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12 goals;
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13  5. Recommendations for how the state can most effectively

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14 achieve the incentive's goals, including recommendations on whether
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15 the incentive should be retained, reconfigured, or repealed; and
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16  6. Recommendations for any changes to state policy, rules, or

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17 statutes that would allow the incentive to be more easily or
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18 conclusively evaluated in the future. These recommendations may
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19 include changes to collection, reporting, and sharing of data, and
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20 revisions or clarifications to the goal of the incentive;
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21  7. An assessment of whether the incentive furthers a strategic

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22 economic goal or an industry within this state; and
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    Req. No. 2716                                             Page 4
1   8. An assessment of whether the incentive creates a competitive

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2 advantage for this state by evaluating the overall effectiveness of
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3 the incentive at a macroeconomic level.
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4   D. Evaluation criteria shall be developed for each incentive

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5 evaluated by the Commission. Each incentive shall be evaluated
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6 using criteria specific to the individual incentive. The criteria
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7 shall be developed by the Commission through the administrative
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8 rulemaking process pursuant to the Administrative Procedures Act,
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9 Section 250 et seq. of Title 75 of the Oklahoma Statutes, and
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10 codified in the administrative code of the Oklahoma Department of
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11 Commerce.
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12  E. At the request of the Incentive Evaluation Commission,

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13 unless prohibited by the Oklahoma Constitution, Oklahoma Statutes,
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14 or federal law, state agencies shall provide any records,
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15 information, data, or data analysis necessary for the Commission or
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16 contractors to effectively evaluate incentives. The Commission and
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17 contractors shall not disclose or release any data received from
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18 other state agencies, except as permitted under law.
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20  60-2-2716      QD  1/15/2026 9:39:45 AM

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    Req. No. 2716                                             Page 5
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