Oklahoma § 68-4503 - Definitions – Proxy establishments to provide proof of

§ 68-4503. Definitions – Proxy establishments to provide proof of

basic health benefits plans for remote workers.

A. As used in the Oklahoma Remote Quality Jobs Incentive Act:

1. "Basic industry" means an establishment that attracts remote

workers to the state whose purpose is to increase the state's

population and who may receive rebates on the remote workers;

provided, that the remote workers meet the wage and health insurance

requirements in the state and provide evidence of such to the proxy

establishment;

2. "New direct job" shall include full-time-equivalent

employment in this state of remote workers who are employed by an

establishment other than the proxy establishment which has qualified

to receive incentive payments for attracting remote workers to the

state. Such jobs held by remote workers did not exist in this state

prior to the date of approval by the Oklahoma Department of Commerce

of the application of the proxy establishment. A job shall be

deemed to exist in this state prior to approval of an application if

the activities and functions for which the particular job exists

have been ongoing at any time within six (6) months prior to such

approval;

3. "Proxy establishment" means:

a.

a public trust which:

(1) is organized and existing under Section 176 of

Title 60 of the Oklahoma Statutes for the benefit

Oklahoma Statutes - Title 68. Revenue and Taxation

of a geographic area which includes a city or

county or some combination thereof, and

(2) benefits a geographic area where new direct jobs

which meet the requirements of the Oklahoma

Remote Quality Jobs Incentive Act are created by

an establishment, other than the proxy

establishment, or

b.

an establishment which facilitates the attraction of

remote workers to the State of Oklahoma;

4. "Remote worker" refers to a work flexibility arrangement

under which an employee performs the duties and responsibilities of

such employee's position, and other authorized activities, from an

approved work site other than the location from which the employee

would otherwise work, which shall not be located within the physical

boundaries of the State of Oklahoma. The remote worker should not

have lived in the State of Oklahoma in the previous twelve (12)

months;

5. "Estimated direct state benefits" means the tax revenues

projected by the Department to accrue to the state as a result of

new direct jobs;

6. "Estimated direct state costs" means the costs projected by

the Department to accrue to the state as a result of new direct

jobs. Such costs shall include, but not be limited to:

a.

the costs of education of new state resident children,

b.

the costs of public health, public safety and

transportation services to be provided to new state

residents,

c.

the costs of other state services to be provided to

new state residents, and

d.

the costs of other state services;

7. "Estimated net direct state benefits" means the estimated

direct state benefits less the estimated direct state costs; and

8. "Net benefit rate" means the estimated net direct state

benefits computed as a percentage of gross payroll, and shall not

exceed five percent (5%).

B. A proxy establishment shall be required to obtain from

remote workers proof of basic health benefits plans for the

individuals it includes in an application. The proxy establishment

shall submit the information to the Oklahoma Department of Commerce

and shall ensure that the basic health benefits plans provide

coverage where not more than fifty percent (50%) of the premium

shall be paid by the employee; however, services provided by an

Employee Assistance Plan (EAP) are not sufficient to meet this

definition.

Added by Laws 2021, c. 225, § 3, eff. July 1, 2021. Amended by Laws

2025, c. 127, § 1, eff. Nov. 1, 2025.

Oklahoma Statutes - Title 68. Revenue and Taxation