Oklahoma Code § 68-3647.1

Title 68. Revenue And Taxation: Short title — Reindustrialize Oklahoma Act of 2025
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(ROA–25 Act).
A.  This act shall be known and may be cited as the
"Reindustrialize Oklahoma Act of 2025" and shall be known and may be
cited as the "ROA-25 Act".
B.  The Legislature hereby finds that it is beneficial to the
state and its citizens to provide large-scale enhanced economic
development incentives to certain establishments, including, but not
limited to, those associated with an onshoring of industrialization

that creates a substantial number of jobs, as such economic activity
results in a greater benefit to the state.

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