SB1117

Income tax; modifying definition of qualified project for economic development and infrastructure expenditures credit. Effective date.

Introduced·2/3/25
Int Text

Oklahoma SB1117 modifies the definition of qualified projects for economic development and infrastructure tax credits.

Oklahoma SB1117 amends the definition of qualified projects for economic development and infrastructure tax credits. It specifies that eligible entities must be incorporated and located in the state with a qualifying project in a designated area. Qualifying projects include new construction, expansion, or initial infrastructure development. The bill sets a cap of $6,000,000 per qualifying project and allows unused credits to be carried over for five subsequent tax years.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Revenue and Taxation Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

History

Feb 4, 2025

Senate

Second Reading referred to Revenue and Taxation

Feb 3, 2025

Senate

First Reading

Feb 3, 2025

Senate

Authored by Senator Stewart