Oklahoma 2026 Regular Session

Oklahoma House Bill HB2402

Introduced
2/3/25  
Refer
2/4/25  
Report Pass
2/25/25  
Engrossed
3/4/25  
Refer
4/1/25  
Report Pass
4/8/25  

Caption

Revenue and taxation; Oklahoma Advanced Manufacturing Incentive Act of 2025; time period; eligibility requirements; collaboration.

Impact

The act proposes that manufacturers who invest a minimum of $10 million and create at least 50 jobs could receive a corporate income tax abatement of up to 30% for five years. For even greater investments of $20 million or more and the creation of at least 100 jobs, the abatement could rise to 50%. Additionally, a grant program capped at $20 million over five years will prioritize projects that substantially contribute to Oklahoma’s economy and energy sector. This legislative framework intends to create a conducive environment for innovation in manufacturing technologies that focus on energy efficiency.

Summary

House Bill 2402, known as the Oklahoma Advanced Manufacturing Incentive Act of 2025, aims to bolster the manufacturing sector in Oklahoma by providing tax incentives and a direct grant program aimed at attracting manufacturers specializing in low-grade waste heat electrification technology. The legislation seeks to stimulate investment and job creation within the state, which proponents argue will enhance the state's economy and energy sector. Eligible manufacturers can receive significant tax abatements based on their investment amounts and job creation commitments, with a tiered structure encouraging larger investments and more job creation.

Sentiment

Overall, the sentiment surrounding HB2402 appears positive among proponents in the legislative community who highlight its potential to foster economic growth and job creation in the manufacturing sector. There is a general expectation that this bill could facilitate a technological shift towards more sustainable manufacturing practices. However, there could be concerns surrounding the specifics of the tax incentives and whether they will effectively drive significant investment and lead to tangible benefits for the state's workforce and economy.

Contention

Notably, while many legislators support the incentivization of manufacturing as necessary for economic advancement, there may be points of contention regarding the bill's long-term sustainability and accountability measures. Critics may question if tax abatements will result in a net positive for the state, particularly if companies do not fulfill job creation or investment commitments. Furthermore, the end date for the act's implementation in 2030 raises questions about its longevity and continued impact beyond that point.

Companion Bills

OK HB2402

Carry Over Revenue and taxation; Oklahoma Advanced Manufacturing Incentive Act of 2025; time period; eligibility requirements; collaboration.

Previously Filed As

OK HB2402

Revenue and taxation; Oklahoma Advanced Manufacturing Incentive Act of 2025; time period; eligibility requirements; collaboration.

OK HB2220

Revenue and taxation; Oklahoma First Show Incentive Act of 2025; effective date.

OK HB2652

Revenue and taxation; Oklahoma Revenue and Taxation Act of 2025; effective date.

OK HB2651

Revenue and taxation; Oklahoma Revenue and Taxation Act of 2025; effective date.

OK HB2649

Revenue and taxation; Oklahoma Revenue and Taxation Act of 2025; effective date.

OK HB1610

Revenue and taxation; Oklahoma Revenue and Taxation Act of 2025; effective date.

OK HB1615

Revenue and taxation; Oklahoma Revenue and Taxation Act of 2025; effective date.

OK HB1210

Revenue and taxation; Oklahoma Revenue and Taxation Act of 2025; effective date.

OK HB1211

Revenue and taxation; Oklahoma Revenue and Taxation Act of 2025; effective date.

OK HB1212

Revenue and taxation; Oklahoma Revenue and Taxation Act of 2025; effective date.

Similar Bills

OK HB2402

Revenue and taxation; Oklahoma Advanced Manufacturing Incentive Act of 2025; time period; eligibility requirements; collaboration.

OK SB1829

Excise tax; exempting certain manufactured homes from excise tax. Effective date.

OK HB3799

Motor vehicles; modifying provision to add to vehicle title the spouse of person with active loan; effective date.

OK HB1376

State government; Oklahoma Alliance for Manufacturing Excellence; Board of Directors; effective date; emergency.

OK HB1376

State government; Oklahoma Alliance for Manufacturing Excellence; Board of Directors; effective date; emergency.

OK SB688

Ad valorem tax; providing exception to certain payroll requirements for manufacturing exemption. Emergency.

OK SB688

Ad valorem tax; providing exception to certain payroll requirements for manufacturing exemption. Emergency.

OK SB527

Certificates of title; modifying certain time limit that pertains to perfection of security interest. Effective date. Emergency.