SB 573 Oklahoma Senate · 2026 Regular Session

Small business incubators; requiring submission of certain information to the Oklahoma Commerce Department to qualify for certain income tax exemption. Effective date.

SB 573 allows small businesses operating within Oklahoma incubators to qualify for up to 10 years of state income tax exemption on business income earned while occupying the incubator space. To maintain this exemption after 2025, businesses must annually submit specific financial and operational details - including employment levels, subcontractor payments, revenue estimates, and other financial information - to the Oklahoma Department of Commerce using a form created by the agency. The bill requires the Commerce Department to establish this reporting framework and mandates that businesses disclose prior tax exemptions and additional state incentives received. This law, effective November 1, 2025, applies directly to small businesses using incubator facilities to access the tax benefit.
Bill status signed all 5 stages cleared
Introduction
Feb 2025
Committee Review
May 2025
Senate Passage
Mar 2025
House Passage
May 2025
Signed into Law
May 2025
Introduced Feb 3, 2025 Signed May 14, 2025
Maddy AI version diff · 4 comparisons

What changed between versions

Floor (House) Floor (Senate) · 3 edits
MINOR
The bill was revised from the House version to the Senate version, primarily changing formatting and document metadata. The substantive policy content regarding small business incubator tax exemptions, reporting requirements, and effective dates remains unchanged.
TECHNICAL

Header information was updated to reflect Senate Floor Version instead of House Floor Version, including the date February 19, 2025.

Page headers and footers were updated to show Senate Floor Version instead of House Floor Version.

Line numbering and formatting were adjusted to match Senate document standards.

Floor votes · Senate Mar 12, 2025 · House May 6, 2025

How they voted

460
Passed · 3 other
Total votes 49
Mar 12, 2025
D Democratic9
9 Yea
100% Yea
R Republican40
37 Yea 3
92% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
23
Key actions
6
Committee
6
May 6, 2025
Committee
Referred for enrollment
upper
May 6, 2025
Lower · Passed
Third Reading, Measure passed: Ayes: 73 Nays: 18
lower
Apr 17, 2025
Lower · Passed
CR; Do Pass Appropriations and Budget Committee
lower
Apr 7, 2025
Lower · Passed
Recommendation to the full committee; Do Pass Appropriations and Budget Natural Resources Subcommittee
lower
Apr 2, 2025
Committee
Referred to Appropriations and Budget Natural Resources Subcommittee
lower
Mar 13, 2025
Introduced
First Reading
lower
Mar 13, 2025
Upper · Passed
Engrossed to House
upper
Mar 12, 2025
Committee
Referred for engrossment
upper
Mar 12, 2025
Upper · Passed
Measure passed: Ayes: 44 Nays: 0
upper
Feb 19, 2025
Upper · Passed
Reported Do Pass Economic Development, Workforce and Tourism committee; CR filed
upper
Feb 3, 2025
Introduced
First Reading
upper
2 primary · 0 co-sponsors

Sponsors