OK SB1826

Eliminates the sunset date provisions from the Oklahoma Local Development and Enterprise Zone Incentive Leverage Act, making the program permanent rather than expiring on December 31, 2028/2029

Removes the requirement that qualifying investments or improvements must be substantially completed no later than December 31, 2034

Maintains existing program structure providing state matching payments to enterprises locating or expanding in enterprise zones, capped at $200,000 per enterprise per fiscal year

Preserves county-level aggregate investment limits: minimum $20 million for counties under 100,000 population, maximum $40 million for larger counties

Effective date: November 1, 2026