Oklahoma Code § 68-4503

Title 68. Revenue And Taxation: Definitions – Proxy establishments to provide proof of
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basic health benefits plans for remote workers.
A.  As used in the Oklahoma Remote Quality Jobs Incentive Act:
1.  "Basic industry" means an establishment that attracts remote
workers to the state whose purpose is to increase the state's
population and who may receive rebates on the remote workers;
provided, that the remote workers meet the wage and health insurance
requirements in the state and provide evidence of such to the proxy
establishment;
2.  "New direct job" shall include full-time-equivalent
employment in this state of remote workers who are employed by an
establishment other than the proxy establishment which has qualified
to receive incentive payments for attracting remote workers to the
state.  Such jobs held by remote workers did not exist in this state
prior to the date of approval by the Oklahoma Department of Commerce
of the application of the proxy establishment.  A job shall be
deemed to exist in this state prior to approval of an application if
the activities and functions for which the particular job exists
have been ongoing at any time within six (6) months prior to such
approval;
3.  "Proxy establishment" means:
a. a public trust which:
(1)  is organized and existing under Section 176 of
Title 60 of the Oklahoma Statutes for the benefit

of a geographic area which includes a city or
county or some combination thereof, and
(2)  benefits a geographic area where new direct jobs
which meet the requirements of the Oklahoma
Remote Quality Jobs Incentive Act are created by
an establishment, other than the proxy
establishment, or
b. an establishment which facilitates the attraction of
remote workers to the State of Oklahoma;
4.  "Remote worker" refers to a work flexibility arrangement
under which an employee performs the duties and responsibilities of
such employee's position, and other authorized activities, from an
approved work site other than the location from which the employee
would otherwise work, which shall not be located within the physical
boundaries of the State of Oklahoma.  The remote worker should not
have lived in the State of Oklahoma in the previous twelve (12)
months;
5.  "Estimated direct state benefits" means the tax revenues
projected by the Department to accrue to the state as a result of
new direct jobs;
6.  "Estimated direct state costs" means the costs projected by
the Department to accrue to the state as a result of new direct
jobs.  Such costs shall include, but not be limited to:
a. the costs of education of new state resident children,
b. the costs of public health, public safety and
transportation services to be provided to new state
residents,
c. the costs of other state services to be provided to
new state residents, and
d. the costs of other state services;
7.  "Estimated net direct state benefits" means the estimated
direct state benefits less the estimated direct state costs; and
8.  "Net benefit rate" means the estimated net direct state
benefits computed as a percentage of gross payroll, and shall not
exceed five percent (5%).
B.  A proxy establishment shall be required to obtain from
remote workers proof of basic health benefits plans for the
individuals it includes in an application.  The proxy establishment
shall submit the information to the Oklahoma Department of Commerce
and shall ensure that the basic health benefits plans provide
coverage where not more than fifty percent (50%) of the premium
shall be paid by the employee; however, services provided by an
Employee Assistance Plan (EAP) are not sufficient to meet this
definition.

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