HB 4191: Revenue and taxation; Small Employer Quality Jobs Act; definitions; eligibility criteria; effective date. - Oklahoma

Floor (House) → Floor (Senate) · 4 edits

MODERATE

The bill was amended to transition from a House draft to a Senate floor version, incorporating specific formatting updates and clarifying the definition of 'Basic Industry' to explicitly exclude certain activities previously included. The Senate version also standardizes the presentation of cost categories and ensures consistent terminology regarding the Oklahoma Department of Commerce's role in the incentive program.

Scope change

The bill's scope remains focused on the Small Employer Quality Jobs Act, but the definition of eligible industries was narrowed by explicitly excluding specific activities from the 'Basic Industry' classification.

DEFINITION

The definition of 'Basic Industry' was updated to explicitly exclude activities listed in division (10) of subparagraph a of paragraph 1 of subsection A of Section 3603, clarifying which industries qualify for incentives.

The list of costs included in 'Estimated direct state costs' was revised to remove the separate category for 'other state services' and consolidate it into a single item for 'other state services to be provided to new state residents.'

TECHNICAL

The document header and footer were updated to reflect the 'Senate Floor Version' status, including the amendment date and revised page numbering.

Minor formatting adjustments were made to the text layout, including the removal of bracketed committee notes and the reorganization of line breaks in the definitions section.

Proposed Committee Substitute (sub committee) 1 → House Committee Substitute · 3 edits

MINOR

The bill was revised from a proposed subcommittee version to a House Committee Substitute, primarily updating the formatting, header information, and page numbers to reflect the official legislative process. No substantive policy changes, such as new definitions, funding amounts, or eligibility criteria, were made in this specific diff.

Scope change

The scope and applicability of the bill remain unchanged as the text of the actual law is identical to the previous version.

TECHNICAL

Updated the document title and header to change 'Proposed Subcommittee Substitute' to 'Committee Substitute' and adjusted the legislative session details.

Replaced the amendment motion text with the standard statutory language 'BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA'.

Corrected page numbers and request numbers (Req. No.) from the subcommittee version to the official committee substitute version.

Enrolled (final version) → Proposed Committee Substitute (sub committee) 1 · 3 edits

MINOR

The committee replaced the original bill text with a new version that clarifies the legislative title and adds an emergency clause. While the core definitions and eligibility criteria for the Small Employer Quality Jobs Act remain largely identical to the original, the new version includes a declaration of emergency to expedite implementation and standardizes the formatting of the statute.

Scope change

The scope of the bill remains focused on the Small Employer Quality Jobs Act, but the inclusion of an emergency clause expands its procedural scope to allow for immediate effect upon signing.

TIMELINE

Added a declaration of emergency to the act, allowing it to take effect immediately rather than waiting for the next legislative session.

TECHNICAL

Updated the bill title to explicitly mention the emergency provision and effective date, ensuring the title matches the content.

Included standard committee amendment headers and formatting, replacing the 'Enrolled' status with a 'Proposed Subcommittee Substitute' status.

Engrossed → Enrolled (final version) · 4 edits · May 13, 2026

MODERATE

The bill was finalized as an Enrolled version, which is the official text sent to the Governor for signature. Substantively, the eligibility criteria for receiving tax incentive payments were modified based on the size of the municipality where the business is located. Businesses in larger towns (populations between 3,500 and 7,000) now face higher thresholds for creating new jobs and must invest in a higher percentage of their workforce to qualify for the financial assistance.

Scope change

The scope of the bill remains focused on the Small Employer Quality Jobs Incentive Act, but the applicability of the funding thresholds has expanded to include businesses located in larger municipalities that previously did not qualify under the stricter rules.

ELIGIBILITY

The minimum number of new jobs required to qualify for incentives increased for businesses located in municipalities with populations between 3,500 and 7,000, rising from 5 jobs to 10 jobs.

The minimum percentage of full-time employment required to qualify for incentives increased for businesses in municipalities with populations between 3,500 and 7,000, rising from 5% to 7.5%.

REQUIREMENT

The requirement for businesses in unincorporated areas to use the population data of the nearest large municipality was updated to ensure consistency with the new thresholds for larger towns.

TECHNICAL

The text was converted from an 'Engrossed' draft to the final 'Enrolled' version, removing editorial markup and standardizing the layout for official signing.

Amended And Engrossed → Engrossed · 2 edits · May 5, 2026

MINOR

The bill was amended to restore its original title and update the legislative history dates. The most significant substantive change involves modifying the eligibility criteria for job creation incentives, specifically expanding the population threshold for municipalities that qualify for the 'smaller employer' benefit from 3,500 to 50,000 residents.

Scope change

The bill's scope was expanded to include larger municipalities that previously did not qualify for the smaller employer tax incentive program.

ELIGIBILITY

The population threshold for qualifying municipalities was increased from 3,500 to 50,000 people, allowing more businesses in larger towns to access the job creation tax credit.

TECHNICAL

New text was inserted to clarify the population threshold change and update the legislative title and dates.

Introduced → Amended And Engrossed · 2 edits · May 5, 2026

MINOR

The bill was amended to expand the definition of 'basic industry' to include specific motion picture, video, sound recording, and child daycare sectors. This change broadens the scope of businesses eligible for the Small Employer Quality Jobs Act incentive payments, allowing these previously excluded industries to apply for tax incentives if they create new jobs.

Scope change

The bill's scope expanded to include specific creative and childcare industries that were previously excluded from the 'basic industry' definition.

DEFINITION

The definition of 'basic industry' was modified to explicitly include motion picture/video industries (NAICS 5121), sound recording industries (NAICS 5122), and child daycare industries (NAICS 624410).

ELIGIBILITY

By expanding the 'basic industry' definition, eligibility for quarterly incentive payments was extended to businesses in the newly included creative and childcare sectors.

Revenue and taxation; Small Employer Quality Jobs Act; definitions; eligibility criteria; effective date.

What changed between versions

How they voted

Actions timeline

Sponsors