OK HB2638

Amends rebate eligibility for Multiple Injury Trust Fund assessments, limiting the two-thirds rebate to calendar years beginning on or after January 1, 2016

Restricts rebate claims to workers' compensation carriers with 150 or more full-time year-round Oklahoma employees that maintain a home office in a building owned or leased by the carrier in Oklahoma

Defines "home office" as executive offices of a workers' compensation carrier domiciled in Oklahoma, and excludes independent contractors from the employee count

Requires proof of qualification on forms prescribed by the Oklahoma Tax Commission, submitted annually with rebate applications

Effective date of January 1, 2017