As used in Sections 1 through 4 of this act: 1. "Compensation" means payments in the form of contract labor for which the payor is required to provide a Form 1099 to the person paid wages subject to withholding tax paid to a part-time employee, full-time employee, salary, or other remuneration. Compensation shall not include employer-provided retirement, medical or health care benefits, reimbursement for travel, meals, lodging, or any other expense; 2. "Institution" means an institution within The Oklahoma State System of Higher Education, any other public or private college, or university that is accredited by a national accrediting body; 3. "Qualified employer" means a sole proprietor, general partnership, limited partnership, limited liability company, corporation, other legally recognized business entity, or public entity whose principal business activity involves civil engineering services as described by Industry No. 541330 of the North American Industry Classification System (NAICS), latest revision; 4. "Qualified employee" means any person, regardless of the date of hire, employed in this state, contracting in this state with a qualified employer on or after January 1, 2026, who was not employed as a civil engineer in this state immediately preceding employment or contracting with a qualified employer, and who has been either: a. awarded an undergraduate or graduate degree from a qualified program by an institution, or b. licensed as a Professional Engineer by the State Board of Licensure for Professional Engineers and Land Surveyors pursuant to Section 475.15 of Title 59 of the Oklahoma Statutes. Provided, the definition shall not be interpreted to exclude any person who was employed in the civil engineering sector, but not as a full-time engineer, prior to being awarded an undergraduate or graduate degree from a qualified program by an institution or any person who has been awarded an undergraduate or graduate degree from a qualified program by an institution and is employed by a professional staffing company and assigned to work in the civil engineering sector in this state. Beginning on or after January 1, 2026, the definition shall also not be interpreted to exclude any person who: (1) previously qualified and established the credit against the tax imposed pursuant to Section 2355 of Title 68 of the Oklahoma Statutes and becomes employed by a different qualified employer, or (2) establishes the credit against the tax imposed pursuant to Section 2355 of Title 68 of the Oklahoma Statutes for the first time and becomes employed by a different qualified employer in subsequent years, provided a person in either case has not claimed the credit for the lifetime maximum of five (5) years; 5. "Qualified program" means a program at an institution that includes a graduate or undergraduate program that has been accredited by the Engineering Accreditation Commission of the Accreditation Board for Engineering and Technology (ABET) and that awards an undergraduate or graduate degree. Both the undergraduate and graduate programs of the same discipline of engineering at an institution shall be part of the qualified program if either program is ABET accredited; and 6. "Tuition" means the average annual amount paid by a qualified employee for enrollment and instruction in a qualified program. Tuition shall not include the cost of books, fees or room and board.
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