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OklahomaSB 1826Oklahoma 2026 Regular SessionSenateWALLET

Oklahoma Local Development and Enterprise Zone Incentive Leverage Act; omitting sunset date. Effective date.

Sponsored By: Aaron Reinhardt (Republican)

Signed by Governor

Senate Committee

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Bill Overview

Analyzed Economic Effects

5 provisions identified: 1 benefits, 2 costs, 2 mixed.

More businesses can get enterprise payments

Beginning November 1, 2026, a business that opens or expands a facility inside both an enterprise zone and an incentive district can get a state matching payment. Some retailers that were barred before are now eligible. To get paid, the local government must issue a signed certification with the exemption dates, investment amount, and proof the site is in an enterprise zone. After that, the Tax Commission pays the business the certified sales tax exemption amount.

New limits on enterprise payments

Beginning November 1, 2026, a business can receive no more than $200,000 in state enterprise matching payments per fiscal year. Payments only cover sales tax a local government forgoes or rebates on the business’s own purchases, not tax the business collects from customers. Also, in each county the total investment that can qualify for enterprise matching is capped at $200 times the county’s population, using the latest Census estimate.

Restrictions and caps on local match

Beginning November 1, 2026, state matching funds cannot pay for gambling projects or for developments where over 50% of space is retail. Grocery and specialty food stores (NAICS 4451 or 4452) can count if they meet healthy food rules and are within 0.5 mile of USDA low‑income, low‑access areas. Local governments cannot use state matching funds to replace current local spending in the district. County limits apply: under 100,000 people, at least $20 million can qualify; larger counties, no more than $40 million can qualify. Total state payments to a public entity in a county also cannot exceed the net benefit rate times the project’s taxable gross sales for the apportionment period.

State match for local projects

Beginning November 1, 2026, a local government that approves a project plan in an enterprise zone or a qualifying major tourism project can receive a state matching payment. It must estimate new state revenue and certify the plan will create at least $1,000,000 in payroll (not counting construction) or $5,000,000 in investment. For tourism projects, Commerce hires an independent consultant for a market and feasibility study, and the local government helps pay and must certify the project meets the law. The Tax Commission pays the designated public entity the lesser of the prior six months’ apportioned local sales taxes or the project’s estimated net direct state benefits, and Commerce must certify the site and that work will be substantially complete by December 31, 2034. Projects qualify only if the district was created before December 31, 2028, or, for older districts (pre-2007), if investments start by December 31, 2029.

New reporting and program rules

Beginning November 1, 2026, anyone receiving payments under Section 844 must file a yearly report with Commerce on jobs, payroll, capital investment, and changes in assessed value. Commerce may share this data with the Incentive Evaluation Commission and will post project-level results online. Commerce must also set program rules, including how to apply, required reports, a fiscal‑neutrality statement, and data sharing with the Tax Commission.

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Sponsors & Cosponsors

Sponsor

  • Aaron Reinhardt

    Republican • Senate

Cosponsors

  • Brian Hill

    Republican • House

  • Mike Osburn

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 91 • No: 52

House vote • 4/29/2026

Top_of_Page

Yes: 55 • No: 30

House vote • 4/14/2026

DO PASS

Yes: 10 • No: 4

House vote • 4/14/2026

DO PASS

Yes: 10 • No: 4

House vote • 4/7/2026

DO PASS

Yes: 8 • No: 0

House vote • 4/7/2026

DO PASS

Yes: 8 • No: 0

Senate vote • 3/16/2026

THIRD READING

Yes: 0 • No: 13

Senate vote • 2/17/2026

Top_of_Page

Yes: 0 • No: 1

Actions Timeline

  1. Approved by Governor 05/06/2026

    5/6/2026Senate

  2. Sent to Governor

    4/30/2026Senate

  3. Signed, returned to Senate

    4/30/2026House

  4. Enrolled, to House

    4/30/2026Senate

  5. Referred for enrollment

    4/29/2026Senate

  6. Signed, returned to Senate

    4/29/2026House

  7. Third Reading, Measure passed: Ayes: 55 Nays: 30

    4/29/2026House

  8. General Order

    4/29/2026House

  9. Coauthored by Representative(s) Hill

    4/14/2026House

  10. CR; Do Pass Commerce and Economic Development Oversight Committee

    4/14/2026House

  11. Policy recommendation to the Commerce and Economic Development Oversight committee; Do Pass Business

    4/7/2026House

  12. Referred to Business

    3/30/2026House

  13. Second Reading referred to Commerce and Economic Development Oversight

    3/30/2026House

  14. First Reading

    3/17/2026House

  15. Engrossed to House

    3/17/2026Senate

  16. Referred for engrossment

    3/16/2026Senate

  17. Measure passed: Ayes: 32 Nays: 13

    3/16/2026Senate

  18. General Order, Considered

    3/16/2026Senate

  19. Placed on General Order

    2/19/2026Senate

  20. Reported Do Pass Economic Development, Workforce and Tourism committee; CR filed

    2/17/2026Senate

  21. Coauthored by Representative Osburn (principal House author)

    2/11/2026Senate

  22. Second Reading referred to Economic Development, Workforce and Tourism

    2/3/2026Senate

  23. Authored by Senator Reinhardt

    2/2/2026Senate

  24. First Reading

    2/2/2026Senate

Bill Text

  • Enrolled (final version)

    4/30/2026

    PDF

  • Floor (House)

    4/15/2026

    PDF

  • House Committee Report

    4/14/2026

    PDF

  • House Policy Committee Report

    4/7/2026

    PDF

  • Engrossed

    3/17/2026

    PDF

  • Floor (Senate)

    2/18/2026

    PDF

  • Senate Committee Report

    2/17/2026

    PDF

  • Introduced

    1/14/2026

    PDF

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