{"data":{"id":"us-ok/okla.-stat.-tit.-40-40-6-204","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 40, § 40-6-204","heading":"Technology reinvestment apportionment","body":"TECHNOLOGY REINVESTMENT APPORTIONMENT.\n\nA. 1. For the period beginning January 1, 2023, and ending\n\nDecember 31, 2027, each employer subject to the provisions of\n\nSections 3-109, 3-110.1 and 3-113 of this title shall be required to\n\npay an OESC Technology Reinvestment Apportionment equal to five\n\npercent (5%) of the unemployment taxes that would be owed to the\n\nOklahoma Employment Security Commission before any rate reduction is\n\nmade pursuant to Section 3-109.3 of this title. This apportionment\n\nshall be in addition to any contribution which that employer is\n\nrequired to make pursuant to the provisions of the Employment\n\nSecurity Act of 1980.\n\n2. The apportionment provided for in this section shall not be\n\nconsidered part of any unemployment taxes required of an individual\n\nemployer pursuant to the Employment Security Act of 1980, nor shall\n\nit be considered for purposes of determining the individual\n\nemployer's tax rate.\n\nB. Employers assigned a tax rate pursuant to Section 3-110.1 of\n\nthis title shall pay an OESC Technology Reinvestment Apportionment\n\nequal to the rate reduction granted them pursuant to Section 3-109.3\n\nof this title.\n\nC. Employers making payments in lieu of contributions pursuant\n\nto Sections 3-702, 3-705 and 3-806 of this title shall be exempt\n\nfrom the provisions of this section.\n\nD. The apportionment shall be made and collected by the\n\nOklahoma Employment Security Commission for deposit, on a monthly\n\nbasis, to the credit of the OESC Technology Fund. Provided, all\n\nmonies received by the Oklahoma Employment Security Commission for\n\nthe account of the OESC Technology Fund, upon receipt, shall be\n\ndeposited in a clearance account.\n\nE. The Oklahoma Employment Security Commission shall promulgate\n\nsuch rules as may be necessary to implement the provisions of\n\nSections 3-109.3 and 6-201 through 6-205 of this title.\n\nF. The Oklahoma Employment Security Commission shall create an\n\nannual report detailing the collection of the apportionment funds\n\nand the expenditures from the OESC Technology Fund. The report\n\nshall be filed on or before March 31 of each year following the\n\neffective date of this act. The report shall be filed with the\n\nGovernor, the President Pro Tempore of the Senate, the Speaker of\n\nthe House of Representatives, the State Treasurer, the State Auditor\n\nand Inspector, and the Director of the Office of Management and\n\nEnterprise Services.","path":["OK Code","Title 40"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os40.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"b223c6a227b8a5f5c85f302b06fda9b4699aa78de747c374393705f5f4ac471c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-40-40-6-203","next":"us-ok/okla.-stat.-tit.-40-40-6-205"},"notice":"GroundRules: Original legal text. Not legal advice."}