Okla. Stat. tit. 74, § 74-5075: State income tax exemption for sponsor

A. For tax years ending before January 1, 2020, income earned

by a sponsor from rental fees, service fees or any other form of

payment for services provided to a tenant as an operator of an

incubator, or for providing funding for such a facility, shall be

exempt from state income tax for a period not to exceed ten (10)

years from the date of the tenant's occupancy in an incubator.

B. The Oklahoma Tax Commission shall promulgate rules and

regulations to implement the provisions of this section.