OK SB1104

Extends the quarterly incentive payment period for qualifying small employers from seven years to ten years under the Small Employer Quality Jobs Incentive Act

Lowers the wage threshold requirement from 125% to 110% of the average county wage (when health care premiums are included), and from 110% to 100% (when health care premiums are excluded)

Removes the requirement that establishments have at least 75% of sales to out-of-state customers, federal government, or resellers to out-of-state buyers

Extends the ramp-up period for establishments to meet minimum employment requirements from 24 months to 36 months after the application date

Effective date: November 1, 2016