Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB1177

Introduced
2/20/23  
Refer
2/22/23  
Report Pass
5/9/23  
Engrossed
5/10/23  
Enrolled
5/15/23  

Caption

Economic development; creating the Perform Act; providing investment rebate. Emergency.

Impact

The Perform Act is designed to stimulate job growth and attract large-scale investments in Oklahoma. It seeks to create a streamlined process for businesses to apply for rebates, monitored by the Oklahoma Department of Commerce and the Oklahoma Tax Commission. By offering financial incentives for job creation, the legislation is expected to enhance the state's economic landscape, encouraging local and out-of-state companies to invest in Oklahoma. However, the program has a finite lifespan, set to expire in 2032, which may influence the urgency of businesses to participate.

Summary

Senate Bill 1177, also known as the Perform Act, establishes a new initiative aimed at bolstering economic development in Oklahoma through the creation of an investment rebate program. This program incentivizes businesses to make significant capital expenditures and create new jobs, with specific thresholds set for qualifying establishments. Under the bill, businesses that invest at least $1 billion and create a minimum number of new direct jobs can receive a rebate of 10% on their qualified capital expenditures, with future payments contingent upon meeting additional job creation milestones.

Sentiment

The sentiment surrounding SB 1177 has largely been positive among supporters who argue that the bill represents a proactive approach to economic development in the state. Proponents emphasize the potential for job creation and increased investment to benefit local economies. Conversely, some critics express concerns about potential overreliance on large incentives for a limited number of businesses, arguing that this could divert resources from broader economic initiatives that would benefit smaller enterprises and a wider array of industries.

Contention

Notable points of contention include the eligibility criteria for businesses seeking rebates, particularly the high capital investment requirement of $1 billion and the job creation thresholds. The ban on receiving certain other tax credits while participating in the rebate program also raises questions about potential impacts on business operations and financial viability. Critics argue that while the intent to attract large investments is commendable, the focus on megaprojects may overlook the development needs of smaller businesses and communities more generally throughout the state.

Companion Bills

OK SB1177

Carry Over Economic development; creating the Perform Act; providing investment rebate. Emergency.

Similar Bills

OK HB4455

Economic development; creating the Large-scale Economic Activity and Development Act of 2022.

OK SB1177

Economic development; creating the Perform Act; providing investment rebate. Emergency.

OK SB1176

Public finance; Large-scale Economic Activity and Development Act of 2022; modifying certain job threshold requirement; requiring transfer of funds if certain commitment is not received by the Oklahoma Department of Commerce by certain date. Emergency.

OK SB1176

Public finance; Large-scale Economic Activity and Development Act of 2022; modifying certain job threshold requirement; requiring transfer of funds if certain commitment is not received by the Oklahoma Department of Commerce by certain date. Emergency.

OK HB2781

Economic development; creating the Reindustrialize Oklahoma Act of 2025; investment rebate program; creating the ROA-25 Revolving Fund and the ROA-25 Beneficiary Revolving Fund.