OK SB1900

Business entities receiving direct state funding (grants or direct payments) or state development incentives must pay 5% of the incentive/fund value to the local political subdivision where the project is located

Applies to 10 specific incentive programs including the Oklahoma Quality Jobs Program Act, Filmed in Oklahoma Act of 2021, Reindustrialize Oklahoma Act of 2025, 21st Century Quality Jobs Incentive Act, Oklahoma Rural Jobs Act, and Oklahoma Five Major Sports Leagues Rebate Program Act

Projects located within a town or municipality direct the full 5% payment to that municipality; projects outside municipal boundaries direct the payment to the county

Projects located outside municipalities but utilizing municipal infrastructure (utilities, roads, facilities) split the payment: 75% to the municipality and 25% to the county

All payments received by local governments must be spent exclusively on infrastructure; effective date is November 1, 2026