Oklahoma legislation · 2026 Regular Session
Oklahoma HB4191: Revenue and taxation; Small Employer Quality Jobs Act; definitions; eligibility criteria; effective date.
Status: Chaptered, May 13, 2026
What the bill says
An Act relating to revenue and taxation; amending 68 O.S. 2021, Sections 3903 and 3904, which relate to the Small Employer Quality Jobs Act; modifying definition; defining term; modifying criteria for eligibility for incentive payments; providing for capital investment; specifying capital investment requirement; and prescribing procedures for the Oklahoma Department of Commerce. SUBJECT: Revenue and taxation.
From the enrolled text, May 6, 2026:
An Act relating to revenue and taxation; amending 68 O.S. 2021, Sections 3903 and 3904, which relate to the Small Employer Quality Jobs Act; modifying definition; defining term; modifying criteria for eligibility for incentive payments; providing for capital investment; specifying capital investment requirement; and prescribing procedures for the Oklahoma Department of Commerce. SUBJECT: Revenue and taxation SECTION 1. AMENDATORY 68 O.S. 2021, Section 3903, is amended to read as follows: Section 3903. As used in the Small Employer Quality Jobs Incentive Act: 1. "Basic industry" means a basic industry as defined under the Oklahoma Quality Jobs Program Act in divisions (1) through (9) of subparagraph a of paragraph 1 of subsection A of Section 3603 of this title, excluding those activities described in division (10) of subparagraph a of paragraph 1 of subsection A of Section 3603 of this title. Provided, for the purposes of the Small Employer Quality Jobs Incentive Act, the determination required by subdivision (b) of division (7) or division (8) of subparagraph a of paragraph 1 of subsection A of Section 3603 of this title shall be made by the Oklahoma Department of Commerce and not the Incentive Approval Committee. Basic industry also includes those motion picture and video industries defined or classified in the NAICS Manual under U.S. Industry Group No. 5121, and those sound …
Sponsors
- Mark Chapman (R, HD-012) · primary sponsor
Latest actions
- : Becomes law without Governor's signature 05/13/2026
- : Sent to Governor
- : Enrolled measure signed, returned to House
- : Enrolled, signed, to Senate
- : Referred for enrollment
- : Fourth Reading, Measure passed: Ayes: 58 Nays: 21
- : SA's read, adopted
- : SA's received
- : Engrossed to House
- : Referred for engrossment
Votes
- Fourth Reading (May 6, 2026): 58 yea, 21 nay, passed
- Third Reading (May 5, 2026): 25 yea, 21 nay, passed
- Senate Revenue & Taxation Committee (April 6, 2026): 6 yea, 4 nay, passed
- Third Reading (March 11, 2026): 64 yea, 27 nay, passed
- Floor Vote (March 4, 2026): 21 yea, 3 nay, passed
- Floor Vote (February 18, 2026): 8 yea, 2 nay, passed
Subjects: Taxation
Common questions
- What is HB4191?
- HB4191 is a bill in the Oklahoma Legislature (2026 Regular Session): Revenue and taxation; Small Employer Quality Jobs Act; definitions; eligibility criteria; effective date.
- What does HB4191 do?
- In its own words: An Act relating to revenue and taxation; amending 68 O.S. 2021, Sections 3903 and 3904, which relate to the Small Employer Quality Jobs Act; modifying definition; defining term; modifying criteria for eligibility for incentive payments; providing for capital investment; specifying capital investment requirement; and prescribing procedures for the Oklahoma Department of Commerce. SUBJECT: Revenue and taxation.
- What is the status of HB4191?
- Chaptered as of May 13, 2026. Latest action: Becomes law without Governor's signature 05/13/2026 (May 13, 2026).
- Who sponsored HB4191?
- Mark Chapman (R, HD-012).
- Where is the official record for HB4191?
- On the Oklahoma Legislature website: https://www.oklegislature.gov/BillInfo.aspx?Bill=HB4191&Session=2600
Source: official Oklahoma record. Tracked by Delilah, AI for legislation across all 50 states and Congress.