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OK HB4273

OK HB4273
Income tax; definition; employees; higher education; effective date.


summary

Introduced
02/02/2026
In Committee
02/03/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

An Act relating to income tax; amending 68 O.S. 2021, Section 2357.301, as amended by Section 1, Chapter 313, O.S.L. 2024 (68 O.S. Supp. 2025, Section 2357.301); which relates to income tax credit for qualified employers and employees in the aerospace sector; modifying definition to include certain institutions of higher education; and providing an effective date.

AI Summary

This bill modifies the definition of a "qualified employer" for the purpose of an income tax credit related to the aerospace sector, allowing institutions of higher education within Oklahoma that have a dedicated research, innovation, and education institute for aerospace research and technology to be considered qualified employers. It also clarifies that for individuals employed or contracted by such an institution, they must be actively working within that specific aerospace research institute to qualify for the employee definition. The bill specifies an effective date of January 1, 2027, for these changes.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

House A&B Transportation Subcommittee Hearing (09:30:00 2/9/2026 Room 4s5) (on 02/09/2026)

bill text


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