Businesses with 90 employees or less that qualify are allowed to receive up to 5% cash-back incentive for up to 7 years to locate or expand in Oklahoma. Qualifying payroll must be attributable to annual salaries that are 110% to 125% of the average wage of the county in which the jobs are located.

Certain new and expanding manufacturers, research and development companies, certain computer services and data processing companies with significant out-of-state sales, aircraft repair companies, oil refineries, and certain wind power generators may be eligible for ad valorem tax exemptions for up to 5 years. With the passing of SB498, Electric Wind Generation will no loner be eligible for the program as of January 1, 2017.

Program is designed to provide assistance to local industrial development by funding, within practical limitations, access facilities connection a specific industry or industrial area directly to the state or local road system.

Allows a rebate of up to 37% of qualified expenditures made in Oklahoma that are directly attributable to film, television production, and television commercial. Qualifying expenditures for productions include the cost of construction and operations, photography, sound synchronization, wages and wardrobe, facilities, and related services. Minimum budget for the project shall be $50,000 with a minimum of $25,000 spent in Oklahoma.