{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2357.321","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2357.321","heading":"Definitions","body":"As used in Sections 1 through 4 of this act:\n\n1. \"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\nfull-time employee, 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\n\nother expense;\n\n2. \"Institution\" means an institution within The Oklahoma State\n\nSystem of Higher Education, any other public or private college, or\n\nuniversity that is accredited by a national accrediting body;\n\n3. \"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 civil engineering\n\nservices as described by Industry No. 541330 of the North American\n\nIndustry Classification System (NAICS), latest revision;\n\n4. \"Qualified employee\" means any person, regardless of the\n\ndate of hire, employed in this state, contracting in this state with\n\na qualified employer on or after January 1, 2026, who was not\n\nemployed as a civil engineer 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 civil engineering sector, but not as\n\na full-time engineer, prior to being awarded an undergraduate or\n\ngraduate degree from a qualified program by an institution or any\n\nperson who has been awarded an undergraduate or graduate degree from\n\na qualified program by an institution and is employed by a\n\nprofessional staffing company and assigned to work in the civil\n\nengineering sector in this state.\n\nBeginning on or after January 1, 2026, the definition shall also\n\nnot be interpreted to exclude any person who:\n\n(1) previously qualified and established the credit\n\nagainst the tax imposed pursuant to Section 2355\n\nof Title 68 of the Oklahoma Statutes and becomes\n\nemployed by a different qualified employer, or\n\n(2) establishes the credit against the tax imposed\n\npursuant to Section 2355 of Title 68 of the\n\nOklahoma Statutes for the first time and becomes\n\nemployed by a different qualified employer in\n\nsubsequent years, provided a person in either\n\ncase has not claimed the credit for the lifetime\n\nmaximum of five (5) years;\n\n5. \"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\n6. \"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":"36a3c4ab50e275f5d49b54ad3de7182bc831e5fedf22191bd4c1173c8307cbc9","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2357.31","next":"us-ok/okla.-stat.-tit.-68-68-2357.322"},"notice":"GroundRules: Original legal text. Not legal advice."}