{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2357.301","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2357.301","heading":"Definitions","body":"As used in Sections 2357.301 through 2357.304 of this title:\n\n1. \"Aerospace sector\" means a private or public organization\n\nlocated in this state and engaged in the manufacture of aerospace or\n\ndefense hardware or software, aerospace maintenance, aerospace\n\nrepair and overhaul, supply of parts to the aerospace industry,\n\nprovision of services and support relating to the aerospace\n\nindustry, research and development of aerospace technology and\n\nsystems and the education and training of aerospace personnel;\n\n2. \"Compensation\" means payments in the form of contract labor\n\nfor which the payor is required to provide a Form 1099 to the person\n\npaid, wages subject to withholding tax paid to a part-time employee\n\nor full-time employee or salary or other remuneration. Compensation\n\nshall not include employer-provided retirement, medical or health-\n\ncare benefits, reimbursement for travel, meals, lodging or any other\n\nexpense;\n\n3. \"Institution\" means an institution within The Oklahoma State\n\nSystem of Higher Education or any other public or private college or\n\nuniversity that is accredited by a national accrediting body;\n\n4. \"Qualified employer\" means a sole proprietor, general\n\npartnership, limited partnership, limited liability company,\n\ncorporation, other legally recognized business entity or public\n\nentity whose principal business activity involves the aerospace\n\nsector;\n\n5. \"Qualified employee\" means any person, regardless of the\n\ndate of hire, employed in this state by or contracting in this state\n\nwith a qualified employer on or after January 1, 2009, who was not\n\nemployed in the aerospace sector in this state immediately preceding\n\nemployment or contracting with a qualified employer, and who has\n\nbeen either:\n\na. awarded an undergraduate or graduate degree from a\n\nqualified program by an institution, or\n\nb. licensed as a Professional Engineer by the State Board\n\nof Licensure for Professional Engineers and Land\n\nSurveyors pursuant to Section 475.15 of Title 59 of\n\nthe Oklahoma Statutes.\n\nProvided, the definition shall not be interpreted to exclude any\n\nperson who was employed in the aerospace sector, but not as a full-\n\ntime engineer, prior to being awarded an undergraduate or graduate\n\ndegree from a qualified program by an institution or any person who\n\nhas been awarded an undergraduate or graduate degree from a\n\nqualified program by an institution and is employed by a\n\nprofessional staffing company and assigned to work in the aerospace\n\nsector in this state.\n\nBeginning on or after January 1, 2024, the definition shall also\n\nnot be interpreted to exclude any person (1) who previously\n\nqualified and established the credit against the tax imposed\n\npursuant to Section 2355 of this title and becomes employed by a\n\ndifferent qualified employer, or (2) who establishes the credit\n\nagainst the tax imposed pursuant to Section 2355 of this title for\n\nthe first time and becomes employed by a different qualified\n\nemployer in subsequent years, provided a person in either case has\n\nnot claimed the credit for the lifetime maximum of five (5) years;\n\n6. \"Qualified program\" means a program at an institution that\n\nincludes a graduate or undergraduate program that has been\n\naccredited by the Engineering Accreditation Commission of the\n\nAccreditation Board for Engineering and Technology (ABET) and that\n\nawards an undergraduate or graduate degree. Both the undergraduate\n\nand graduate programs of the same discipline of engineering at an\n\ninstitution shall be part of the qualified program if either program\n\nis ABET accredited; and\n\n7. \"Tuition\" means the average annual amount paid by a\n\nqualified employee for enrollment and instruction in a qualified\n\nprogram. Tuition shall not include the cost of books, fees or room\n\nand board.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"fb0ec4204b4761d5d4e44cccc5658c40bedf728341a448e2aa1d5b32c678fb1d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2357.29a","next":"us-ok/okla.-stat.-tit.-68-68-2357.302"},"notice":"GroundRules: Original legal text. Not legal advice."}