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SB1900 • 2026

Development incentives; requiring business entity receiving certain funds to share specified amounts to political subdivision where the project is located. Effective date.

Development incentives; requiring business entity receiving certain funds to share specified amounts to political subdivision where the project is located. Effective date.

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Bergstrom
Last action
2026-02-03
Official status
Referred to Appropriations
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Development incentives; requiring business entity receiving certain funds to share specified amounts to political subdivision where the project is located. Effective date.

Development incentives; requiring business entity receiving certain funds to share specified amounts to political subdivision where the project is located.

What This Bill Does

  • Development incentives; requiring business entity receiving certain funds to share specified amounts to political subdivision where the project is located.
  • Effective date.
  • Bill Summaries/Fiscal Impact for SB 1900 (Senate): Introduced (1/21/2026) Fiscal Impact Statements For SB 1900 (Senate): SB1900 INT FI.PDF (Fiscal (Senate))

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-02-03 Senate

    Second Reading referred to Local and County Government Committee then to Appropriations Committee

  2. 2026-02-03 Senate

    Reported Do Pass Local and County Government committee; CR filed

  3. 2026-02-03 Senate

    Referred to Appropriations

  4. 2026-02-02 Senate

    First Reading

  5. 2026-02-02 Senate

    Authored by Senator Bergstrom

Official Summary Text

Development incentives; requiring business entity receiving certain funds to share specified amounts to political subdivision where the project is located. Effective date.
Bill Summaries/Fiscal Impact for SB 1900 (Senate): Introduced (1/21/2026)
Fiscal Impact Statements For SB 1900 (Senate): SB1900 INT FI.PDF (Fiscal (Senate))

Current Bill Text

Read the full stored bill text
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STATE OF OKLAHOMA

2nd Session of the 60th Legislature (2026)

SENATE BILL 1900 By: Bergstrom

AS INTRODUCED

An Act relating to development incentives; requiring
certain entities that receive certain funds or
incentives to make payments to certain political
subdivisions; providing acts and provisions for which
the required payment is applicable; prescribing
allocation of payment; requiring payments to be
expended on infrastructure; providing for
codification; and providing an effective date.

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 890 of Title 62, unless there is
created a duplication in numbering, reads as follows:
A. Any business entity that receives direct funding from this
state, including by grants or direct payment but not including an
entity that is compensated by this state for providing goods or
services, or that receives incentives pursuant to the acts and
provisions provided in subsection B of this section, shall provide

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an amount equal to five percent (5%) of the value of the incentives
or funds to the political subdivision in which the project or
entity, for which the funds are received, is located.
B. The incentives received pursuant to the following acts and
provisions shall require a payment pursuant to subsection A of this
section:
1. Oklahoma Local Development and Enterprise Zone Incentive
Leverage Act, Section 840 et seq. of Title 62 of the Oklahoma
Statutes;
2. Local Development Act, Section 850 et seq. of Title 62 of
the Oklahoma Statutes;
3. Tax credit for investments, Section 2357.4 of Title 68 of
the Oklahoma Statutes;
4. Oklahoma Quality Jobs Program Act, Section 3601 et seq. of
Title 68 of the Oklahoma Statutes;
5. Filmed in Oklahoma Act of 2021, Section 3631 et seq. of
Title 68 of the Oklahoma Statutes;
6. Reindustrialize Oklahoma Act of 2025, Section 3647.1 et seq.
of Title 68 of the Oklahoma Statutes;
7. 21st Century Quality Jobs Incentive Act, Section 3911 et
seq. of Title 68 of the Oklahoma Statutes;
8. Oklahoma Rural Jobs Act, Section 3930 et seq. of Title 68 of
the Oklahoma Statutes;

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9. Oklahoma Five Major Sports Leagues Rebate Program Act,
Section 3951 et seq. of Title 68 of the Oklahoma Statutes; and
10. Oklahoma Quality Investment Act, Section 4201 et seq. of
Title 68 of the Oklahoma Statutes.
C. The payment required pursuant to subsection A of this
section shall be allocated as follows:
1. If the entity or project for which the incentives or funds
are received is located in a town or municipality, the payment shall
go to such town or municipality;
2. Except as provided for in paragraph 3 of this subsection, if
the entity or project for which the incentives or funds are received
is located outside of any town or municipality, the payment shall go
to the county in which such entity or project is located; and
3. If the entity or project for which the incentives or funds
are received is located outside of any town or municipality, but the
entity or project utilizes the infrastructure of a town or
municipality, including, but not limited to, utilities, roads, or
facilities, seventy-five percent (75%) of the payment shall go to
such town or municipality, and twenty-five percent (25%) of the
payment shall go to the county in which such entity or project is
located.
D. Payments received by towns, municipalities, and counties
pursuant to the provisions of this section shall be expended
exclusively on infrastructure.

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SECTION 2. This act shall become effective November 1, 2026.

60-2-2582 QD 1/15/2026 8:37:45 AM