Read the full stored bill text
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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
SENATE BILL 2076 By: Deevers
AS INTRODUCED
An Act relating to state government; providing
legislative findings; defining terms; prohibiting
state contracts with certain companies; prohibiting
certain companies from certain state tax incentives;
providing exceptions; allowing for waiver of certain
applicability; requiring certain certification;
providing for codification; providing an effective
date; and declaring an emergency.
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 847 of Title 74, unless there is
created a duplication in numbering, reads as follows:
A. The Legislature finds that:
1. The expenditure of Oklahoma taxpayer funds through contracts
and tax incentives is a matter of state sovereignty;
2. This state has a legitimate and compelling interest in
ensuring that public funds do not subsidize labor practices that
displace or disadvantage Oklahoma workers;
3. Federal law authorizes, but does not require, state
participation in visa-based labor programs;
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4. Nothing in this act regulates immigration status or visa
eligibility; rather, this act governs eligibility for state
contracts and tax incentives in this state; and
5. This act applies solely to employment performed within the
geographic boundaries of this state.
B. As used in this section:
1. “Company” means any corporation, partnership, limited
liability company, association, or other legal entity engaged in
business operations;
2. “H-1B visa program” means employment authorized under
Section 101(a)(15)(H)(i)(b) of the Immigration and Nationality Act;
3. “Oklahoma operations” means employment positions, worksites,
or job duties physically performed within this state;
4. “Optional practical training” means employment authorization
granted pursuant to federal regulations governing F-1 nonimmigrant
student status;
5. “State contract” means any contract, agreement, or
procurement funded in whole or in part with state-appropriated
funds;
6. “State tax incentive” means any tax credit, rebate,
exemption, abatement, refund, subsidy, or incentive authorized under
the laws of this state; and
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7. “Utilize” means to employ, assign, or place an individual
within operations taking place within this state pursuant to the
programs described in this section.
C. 1. Except as provided in this section, this state shall not
enter into or renew a state contract with any company that utilizes
the H-1B visa program or optional practical training for positions
within its Oklahoma operations.
2. The provisions of this subsection shall not be construed to
apply to a company’s operations or employees located outside of this
state.
D. 1. Except as provided in this section, a company shall be
ineligible for any state tax incentive for any tax year in which the
company utilizes the H-1B visa program or optional practical
training for positions within its Oklahoma operations.
2. The provisions of this subsection shall not be construed to
regulate or penalize activities outside of this state, and the
ineligibility provided for in this subsection shall apply only to
the portion of the company’s operations within this state.
E. The provisions of this act shall apply only to:
1. State contracts entered into or renewed on or after the
effective date of this act; and
2. State tax incentives applied for or awarded on or after the
effective date of this act.
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Nothing in this act shall be construed to impair vested
contractual rights existing prior to the effective date of this act.
F. The prohibitions provided for in subsections C and D of this
section may be waived for a specific company or project only by
adoption of a concurrent resolution approved by both chambers of the
Legislature. Any such resolution shall identify the specific public
purpose justifying the exception.
G. A company seeking a state contract or state tax incentive
shall, under penalty of perjury, certify compliance with this act as
a condition of eligibility.
H. No state agency is granted rule-making authority to
implement the provisions of this act.
SECTION 2. This act shall become effective July 1, 2026.
SECTION 3. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
60-2-3428 MSBB 1/15/2026 11:53:13 AM