{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-4504","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-4504","heading":"Incentive payments to proxy establishments","body":"A. A proxy establishment that facilitates the attraction of\n\nremote workers to the State of Oklahoma which meets the\n\nqualifications specified in the Oklahoma Remote Quality Jobs\n\nIncentive Act may receive quarterly incentive payments for a ten-\n\nquarter period. The amount of such payments shall be equal to the\n\nnet benefit rate multiplied by the actual gross payroll of new\n\ndirect jobs for a calendar quarter as verified by the Oklahoma\n\nEmployment Security Commission.\n\nB. In order to qualify to receive incentive payments as\n\nauthorized by the Oklahoma Remote Quality Jobs Incentive Act, a\n\nproxy establishment shall be required to:\n\n1. For proxy establishments located in counties with total\n\npopulation less than five hundred thousand (500,000):\n\na. have an annual gross payroll for new direct jobs\n\nprojected by the Oklahoma Department of Commerce to\n\nequal or exceed Five Hundred Thousand Dollars\n\n($500,000.00) within one (1) year of the first\n\ncomplete calendar quarter following the start date,\n\nand\n\nb. have a number of full-time-equivalent employees\n\nworking an average of thirty (30) or more hours per\n\nweek in the new direct jobs equal to or in excess of\n\neighty percent (80%) of the total number of new direct\n\njobs; or\n\n2. For proxy establishments in counties with total population\n\nexceeding five hundred thousand (500,000):\n\na. have an annual gross payroll for new direct jobs\n\nprojected by the Oklahoma Department of Commerce to\n\nequal or exceed One Million Five Hundred Thousand\n\nDollars ($1,500,000.00) within one (1) year of the\n\nfirst complete calendar quarter following the start\n\ndate, and\n\nb. have a number of full-time-equivalent employees\n\nworking an average of thirty (30) or more hours per\n\nweek in the new direct jobs equal to or in excess of\n\neighty percent (80%) of the total number of new direct\n\njobs.\n\nC. In order to receive incentive payments, a proxy\n\nestablishment shall apply to the Oklahoma Department of Commerce.\n\nThe application shall be on a form prescribed by the Department and\n\nshall contain remote workers, the companies that they presently work\n\nfor, and other such information as may be required by the Department\n\nto determine if the applicant is qualified. A proxy establishment\n\nmay apply for an effective date for a project, which shall not be\n\nmore than twenty-four (24) months from the date the application is\n\nsubmitted to the Department.\n\nD. In order to qualify to receive incentive payments as\n\nauthorized by the Oklahoma Remote Quality Jobs Incentive Act, in\n\naddition to other qualifications specified herein, the proxy\n\nestablishment shall be required to include remote workers whose\n\naverage annualized wage equals or exceeds the average wage\n\nrequirements specified in Section 3604 of Title 68 of the Oklahoma\n\nStatutes.\n\nE. The Department shall determine if the applicant is qualified\n\nto receive incentive payments.\n\nF. If the applicant is determined to be qualified by the\n\nDepartment, the Department shall conduct a cost/benefit analysis to\n\ndetermine the estimated net direct state benefits and the net\n\nbenefit rate applicable for a ten-quarter period beginning with the\n\nfirst complete calendar quarter following the start date and to\n\nestimate the amount of gross payroll for a ten-quarter period\n\nbeginning with the first complete calendar quarter following the\n\nstart date. In conducting such cost/benefit analysis, the\n\nDepartment shall consider quantitative factors, such as the\n\nanticipated level of new tax revenues to the state along with the\n\nadded cost to the state of providing services, and such other\n\ncriteria as deemed appropriate by the Department. In no event shall\n\nincentive payments, cumulatively, exceed the estimated net direct\n\nstate benefits or exceed the cumulative payments made by a proxy\n\nestablishment to remote workers.\n\nG. Upon approval of such an application, the Department shall\nx revenues to the state along with the\n\nadded cost to the state of providing services, and such other\n\ncriteria as deemed appropriate by the Department. In no event shall\n\nincentive payments, cumulatively, exceed the estimated net direct\n\nstate benefits or exceed the cumulative payments made by a proxy\n\nestablishment to remote workers.\n\nG. Upon approval of such an application, the Department shall\n\nnotify the Tax Commission and shall provide it with a copy of the\n\ncontract and the results of the cost/benefit analysis. The Tax\n\nCommission may require the qualified establishment to submit such\n\nadditional information as may be necessary to administer the\n\nprovisions of the Oklahoma Remote Quality Jobs Incentive Act. The\n\napproved proxy establishment shall file quarterly claims with the\n\nTax Commission and shall continue to file such quarterly claims\n\nduring the ten-quarter incentive period to show its continued\n\neligibility for incentive payments, as provided in Section 6 of this\n\nact, or until it is no longer qualified to receive incentive\n\npayments. The proxy establishment may be audited by the Tax\n\nCommission to verify such eligibility. Once the proxy establishment\n\nis approved, an agreement shall be deemed to exist between the proxy\n\nestablishment and the State of Oklahoma requiring the continued\n\nincentive payment to be made as long as the proxy establishment\n\nretains its eligibility as defined in and established pursuant to\n\nthis section and Sections 3 and 5 of this act and within the\n\nlimitations contained in the Oklahoma Remote Quality Jobs Incentive\n\nAct, which existed at the time of such approval.","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":"eb71fdfcc123ba167fa84733ab2043f86b387c9a2a2cac7c90a27bb0df044567","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-4503","next":"us-ok/okla.-stat.-tit.-68-68-4505"},"notice":"GroundRules: Original legal text. Not legal advice."}