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Oklahoma Legislature· SB 471Second Reading referred to Economic Development, Workforce and Tourism Committee then to Revenue and Taxation Committee

An act relating to economic 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

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2                 1st Session of the 60th Legislature (2025)

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3 SENATE BILL 471                 By: Kirt
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6                               AS INTRODUCED

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7   An Act relating to economic incentives; amending 62

7   O.S. 2021, Section 46A, which relates to enactment of

8   economic incentives; expanding requirements for, and

8   application of, certain provisions after specified

9   date; modifying definition; adding definition; and

9   providing an effective date.

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12 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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13  SECTION 1.     AMENDATORY   62 O.S. 2021, Section 46A, is

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14 amended to read as follows:
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15  Section 46A. All economic incentive provisions enacted after

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16 January 1, 2016, the effective date of this act and all economic
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17 incentive provisions reauthorized or extended beyond a provided date
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18 of expiration after the effective date of this act shall include a
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19 measurable goal or goals and, for an incentive claimed as a credit,
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20 a limitation on the duration of the provision to ten (10) or fewer
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21 years. For the purposes of this act, "incentive" shall include
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22 section:
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23  1. "Incentive" means any provision available to be used by

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24 designed to benefit a business entity in the form of:
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    Req. No. 239                                              Page 1
1   a. a credit, exemption, deduction, or rebate pertaining

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2                 to a state tax liability of any kind; including a

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3                 credit for an employee whose qualification is based on

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4                 a specific degree, certification, or state license, or

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5                 due to employment by an entity classified under a

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6                 specific North American Industry Classification System

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7                 code,

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8   b. any grant, loan, or financing program offered by the

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9                 state or a state-beneficiary public trust;, or

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10  c. any program for incentive payments from the state; and

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11  2. "Measurable goal" means a statement about the expected long-

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12 term result of an incentive, intended for use as a foundation for
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13 data collection, comparison, and evaluation.
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14  SECTION 2. This act shall become effective November 1, 2025.

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16  60-1-239      QD     1/19/2025 5:37:04 AM

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    Req. No. 239                                 Page 2
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