Revenue and Taxation; Remote Quality Jobs Incentive Act; eligibility requirements for basic health benefits plans; effective date.

Header changed from 'Committee Substitute' to 'Floor (House)' version, indicating procedural status change rather than policy change.

Added coauthor attribution 'Howard of the Senate' to the bill header.

Page numbering and formatting markers were updated to reflect the floor version format.

The bill was completely rewritten from scratch in committee, replacing the enrolled version with a proposed committee substitute version. This is a procedural change rather than a substantive policy change.

Removed original bill headers including 'ENROLLED HOUSE' and 'By: Lawson of the House' and 'Howard of the Senate', replacing them with committee amendment headers.

Added committee amendment metadata including amendment submitter name (Trey Caldwell), committee adoption signature lines, and new page numbering format with 'Req. No. 13013'.

Minor formatting changes in text spacing and line breaks throughout the document, but no changes to the actual policy language or legal requirements.

Removed the title 'Revenue and Taxation Modernization Act of 2025' and replaced it with a specific focus on the Oklahoma Remote Quality Jobs Incentive Act.

Added detailed definitions for 'basic industry', 'new direct job', 'proxy establishment', 'remote worker', 'estimated direct state benefits', 'estimated direct state costs', 'estimated net direct state benefits', and 'net benefit rate'.

Added requirements for proxy establishments to obtain proof of basic health benefits plans from remote workers, including specific coverage elements like hospital care, physician care, mental health care, substance abuse treatment, prescription drugs, and prenatal care.

Added a requirement that no more than 50% of the health insurance premium shall be paid by the employee, with Employee Assistance Plans explicitly excluded from meeting this definition.

Modified eligibility requirements for remote workers to include a stipulation that they should not have lived in Oklahoma in the previous twelve months.

Changed the effective date from November 1, 2025 (in the original) to remain November 1, 2025 (in the engrossed version), though the original text had a different title and scope.

Page numbering changed from 'ENGROSSED HOUSE' format to 'ENROLLED HOUSE' format with updated page references (Page 1-5 to Page 2-4)

Added Senate passage date (April 30, 2025) and Governor signature lines to the final enrolled version

Minor formatting adjustments including spacing and alignment of bill header information

Bill sponsor name changed from Trey Caldwell to Lawson

Committee substitute title updated from 'PROPOSED COMMITTEE SUBSTITUTE' to 'COMMITTEE SUBSTITUTE'

Request numbers updated from 13013 to 13245 throughout the document

Page footers and internal tracking numbers were reformatted