Plain-language explanations of each Tulsa and Oklahoma incentive program, who qualifies, and why some programs can be combined while others cannot. Every factual figure is linked to a numbered source — click any n to jump to its citation.
How to read figuresIllustrative = modeled stand-in, not a quoteNot yet confirmed = needs a primary source
What this tool does
Estimates how much a Tulsa/Oklahoma job-creating project could receive across stacked public incentives, and shows the math behind every number.
Oklahoma and the City of Tulsa offer several separate incentive programs that reward companies for creating jobs and investing in new facilities. This tool lets you enter a project's payroll, investment, and jobs, then estimates the combined benefit of every program the project could qualify for — and explains why each one is or isn't included.214
Cash and tax-credit programs are computed from the statutory rates. Programs whose value depends on actual spending (like sales-tax exemptions) or that are structural (like TIF districts or airport land leases) are shown as qualifying benefits but contribute $0 to the cash total, so the headline number is never inflated by amounts research could not support.1214
Programs can be combined, but some cannot be used together on the same jobs — the engine picks the highest-value legal combination.
"Stacking" means combining more than one incentive on the same project. Many Oklahoma incentives are designed to stack: for example, a property-tax exemption, a sales-tax exemption, and customized training can all apply at once.211
Some programs are mutually exclusive on the same payroll. A project normally chooses EITHER a Quality Jobs cash rebate OR the Investment/New Jobs income-tax credit — not both — because both reward the same activity.26
That either/or restriction is lifted when qualified investment exceeds $40 million: above that gateway, a large project may pursue Quality Jobs and the Investment/New Jobs credit together. Stacking above $40M is not automatic, though — it also requires that the project's annualized wage meets or exceeds the state average wage, and that ODOC issue a determination letter finding a positive net benefit. The tool applies the gateway and shows the forgone value of whichever option it did not pick; it does not verify the wage and determination-letter conditions for a specific deal.26
A company also enrolls in only one Quality Jobs program — standard Quality Jobs OR 21st Century Quality Jobs — never both at the same time.24
A quarterly cash rebate of up to 5% of new payroll for up to 10 years.
Quality Jobs pays a qualifying company a quarterly cash rebate of up to 5% of its new taxable payroll for as long as ten years. It is a true cash payment from the state, not a tax credit you have to owe taxes to use.12
To qualify, a project generally must reach $2.5 million in new annualized taxable payroll within its first twelve quarters. A reduced $1.5 million threshold applies to certain activities such as food processing, research and development, and some former-military sites.12
Service businesses must make at least 75% of their sales to customers outside Oklahoma; that out-of-state test does not apply to manufacturers.12
If at least 10% of new hires are veterans, the program's Net Benefit Rate ceiling rises from 5% to 6% — a one-percentage-point increase in the rebate rate.15
A higher rebate — up to 10% of payroll — for a smaller number of high-wage, high-skill jobs.
The 21st Century version rewards a small number of highly paid jobs. It can pay a quarterly rebate of up to 10% of new payroll, but it requires at least 10 new full-time jobs that pay roughly 300% of the average county wage.34
Because the wage bar is high, this program fits engineering, R&D, and headquarters-type operations rather than high-headcount, lower-wage facilities. A project picks this OR standard Quality Jobs, not both.34
Service businesses using this program must make at least 50% of their sales out of state (oil and gas is excluded).34
An income-tax credit worth the greater of 1%/yr of investment or $500 per new job, doubling for very large or Enterprise-Zone projects.
This is an income-tax credit (it lowers state income tax owed) rather than a cash payment. Each year for five years it is worth the greater of 1% of qualified investment OR $500 per new full-time job.67
Both amounts double — to 2% of investment or $1,000 per job — when qualified investment reaches $40 million (under §2357.4), or when the project sits in a designated Enterprise Zone (under the separate Enterprise Zone Incentive Leverage Act). The Enterprise-Zone path requires an ODOC-designated zone; toggling the Enterprise-Zone option in this tool does not by itself verify that designation.646
It normally cannot be combined with a Quality Jobs cash rebate on the same project, because both reward the same jobs and investment — unless qualified investment tops $40 million, which lifts that restriction.62
A new or expanding manufacturer pays no local property tax on the qualifying facility for five years.
"Ad valorem" tax is local property tax. A qualifying manufacturing or R&D facility can be fully exempt from it for five years on the new property, which can be one of the largest single benefits for a capital-heavy plant.910
The project must be a manufacturer or R&D facility (service facilities do not qualify), must add at least $250,000 of qualifying investment, and — because Tulsa County's population is over 75,000 — must add at least $1,000,000 of new annualized payroll.910
The exact dollar value depends on the local millage (tax) rate, which varies by parcel. This tool models the saving at an illustrative 1.1% of qualifying investment per year as a stand-in; it is NOT a quoted millage rate and should be replaced with the parcel's actual rate for a real estimate.10
Unquantified1.1%/yr is a modeled millage proxy (AD_VALOREM_ANNUAL_VALUE_RATE), not a primary-source figure. Replace with the actual Tulsa County millage for the parcel.
No sales tax on machinery, equipment, energy, and supplies used in manufacturing.
A permitted manufacturer pays no Oklahoma sales tax on machinery, equipment, energy/utilities, and tangible items used directly in manufacturing. The saving scales with how much equipment the company actually buys.1211
Because the value depends entirely on real purchase amounts, the tool surfaces this as a qualifying in-kind benefit rather than guessing a dollar figure. (For modeling only, a separate illustrative ~4.5% combined sales-tax proxy exists in the constants; it is not used as a quoted rate.)12
UnquantifiedMFG_SALES_TAX_RATE (4.5%) is an illustrative combined state+local proxy, not a confirmed parcel-specific rate.
Sales tax on materials built into a new or expanded plant can be refunded for large projects.
State and local sales tax paid on materials that become part of a new or expanded manufacturing facility can be exempted or refunded. The first tier applies to projects above $5 million of construction cost that add at least 100 new full-time jobs (maintained for 36 months).12
Like the equipment exemption, the dollar value depends on actual materials spending, so it is shown as a qualifying in-kind benefit rather than a fixed credit.12
Free or low-cost customized start-up training delivered through Oklahoma CareerTech.
Through Oklahoma's CareerTech system, a company that creates new Oklahoma jobs can receive free or low-cost customized training to get its new workforce up to speed. The benefit is the training cost the company avoids.13
The extra tax a new development generates is reinvested into nearby public infrastructure, plus faster permitting.
In a TIF district, the property and sales tax collected is frozen at a baseline. As a new development raises those tax collections, the extra amount above the baseline (the "increment") is captured for up to 25 years and reinvested into public infrastructure and placemaking around the project.1415
Tulsa has recently approved new TIF districts tied to large housing and retail development, showing the tool is actively used in the metro.1516
Tulsa's 2025 executive order also created a fast-track path for permitting and case-by-case fee relief on priority projects. TIF and fast-track are structural/local layers that can sit alongside the state programs.1814
Build on public airport land instead of buying it; rent is tied to value and improvements revert to the airport at the end.
At Tulsa's airports, a company can lease public land and build its own hangar or facility on it, instead of buying land outright. Ground rent is based on the value of the land (around 11% of value per year in the airport's published schedule), and the buildings revert to the airport trust at the end of the lease.1921
The modeled economic benefit is the land-purchase capital the company avoids. Separately, a $1/year (token-rent) ground lease term IS an available program term at Tulsa's airports — confirmed available by the City of Tulsa Mayor's Office (June 2026). Availability does not mean any given project automatically qualifies: whether a specific project secures the $1/year term is decided case-by-case by the airport trust and is not guaranteed. The token rent is a descriptive lease term, not a cash line item — it adds $0 to the stackable total.192048
Sponsor attestation: The $1/year airport ground-lease availability claim rests on verbal staff confirmation from the City of Tulsa Mayor's Office (June 2026), relayed via the project sponsor. There is no published document the tool can fetch or machine-verify; see citation 48.
Projects that support Tulsa's affordable-housing goals can align with city programs — but this is qualitative, not a cash credit.
Tulsa has set a goal of adding 6,000 affordable housing units by 2028 and is unlocking voter-approved funds (about $47 million) through a Housing Impact Fund to help reach it.2627
A job-creating project located near workforce-housing need can align with these city priorities — for example by directing TIF toward workforce housing or qualifying for builder fee relief. This is a qualitative alignment signal, NOT a codified dollar credit, and adds $0 to the cash stack.1827
Minority & women ownership: a separate contracting channel
Minority/women/veteran ownership unlocks CONTRACTING preferences — it does NOT add to or boost the incentive cash total.
This is the single most important thing to understand about ownership in this tool. When a business is owned by a minority owner, a woman, a veteran, or — as in the Kayla case — a person who is BOTH a minority and a woman, that ownership can unlock supplier-diversity and contracting preferences. It does NOT increase, accelerate, or otherwise change the Quality Jobs rebate or any incentive dollar total.2425
Why the separation matters: incentives like Quality Jobs reward creating jobs and investment. Contracting preferences (such as a bid preference on government contracts) reward who you buy from or who owns the firm. They live in different programs with different rules, so the tool routes ownership to a separate "contracting preference" result and never mixes it into the incentive stack.2524
Certification is a binary 51% test. A firm that is at least 51% owned AND controlled by qualifying individuals can be certified (for example as a Minority or Women Business Enterprise); below 51% there is no partial credit. Oklahoma's state bid preference is capped at 5% of the bid.2524
For a minority woman owner like Kayla, several certification doors can open at once — local Small Business Enterprise (SBE), state Minority Business Enterprise preference, the federal SBA 8(a) program, the Women-Owned Small Business federal contract program, and (on HUD-funded work) Section 3 — but each is a contracting opportunity, not an addition to the incentive cash total.2829
A separate federal credit for hiring from targeted groups — it adds on top of the state/local incentives without double-counting.
The Work Opportunity Tax Credit (WOTC) is a federal income-tax credit for employers who hire people from targeted groups that face barriers to employment. The employer pre-screens a new hire on IRS Form 8850, the state workforce agency certifies eligibility (often using ETA Form 9061), and the credit is then claimed on IRS Form 5884.3432
WOTC stacks additively with the Oklahoma and Tulsa incentives modeled here because it works on a different tax base: WOTC reduces federal income tax, while Quality Jobs is a state cash rebate and the ad-valorem exemption reduces local property tax. Claiming WOTC alongside them is not a double-count — each offsets a different tax.3433
Accommodations for autistic and neurodiverse employees are typically low-cost: the Job Accommodation Network reports that a large share of workplace accommodations cost nothing, and most others are a small one-time expense. Many useful adjustments — a quieter workspace, written instructions, a consistent schedule — carry no direct cost at all.3637
Beyond the credit, employers and researchers report real qualitative benefits from inclusive hiring — strong retention and reliability, and high role-specific performance when employees are matched to suitable work with the right support. These are reasons to hire on the merits; the tax credit is an added offset, not the justification.3738
Bars show benefit by program and by category; the timeline shows benefits paid out year by year.
The "benefit by category" and "by program" bars rank each program's modeled value so you can see what drives the total. In-kind and structural programs appear as eligibility signals at $0 cash, so a tall cash bar always reflects money the rules actually support.212
The timeline spreads each program's benefit across the years it is paid — for example a Quality Jobs rebate over up to 10 years, an income-tax credit over its 5-year generation window, and a property-tax exemption over 5 years — so you can see when cash actually arrives, not just a lump sum.16
Every dollar figure is computed two independent ways and must agree before it is shown.
Every benefit total is calculated by two independent methods and the tool checks that they agree to within a tiny tolerance before displaying the number. If they ever disagreed, the value would be flagged rather than shown as trustworthy. This is an internal accuracy safeguard, not a legal guarantee of any specific award.16
Exports your scenario, the full benefit breakdown, and a complete MLA citation appendix into one shareable document.
The PDF export bundles your inputs, the per-program benefit breakdown, the conflict/stacking decisions, and a full appendix of MLA citations so a reader can check every figure against its source. The same numbered endnotes shown in the app appear in the export.19
The Oklahoma incentive landscape: 7 programs (not 8)
A reference catalog of seven Oklahoma incentive programs — all seven now primary-source confirmed — kept separate from the calculator's verified total.
An advisor summary of Oklahoma incentives describes seven state programs: Small Employer Quality Jobs (SEQJ), 21st Century Quality Jobs (21CQJ), the Oklahoma Innovation Expansion Program, the Ad Valorem (property-tax) Exemption, the Investment/New Jobs Income Tax Credit, the New Products Development Income Tax Exemption, and the Manufacturer's Sales Tax Exemption. This reference catalog is separate from the calculator and does not change any computed figure.3940
The authoritative count is seven, not eight. The federal Work Opportunity Tax Credit (WOTC) — the separate federal channel carried in the calculator — is a U.S. credit, not one of the seven Oklahoma programs, so it is not padded into this list.39
All seven programs are now primary-source confirmed. SEQJ and 21CQJ were confirmed against the official ODOC 2026 guidelines from the start; the other five (Innovation Expansion, Ad Valorem, Investment/New Jobs Credit, New Products Development, and Manufacturer's Sales Tax) — originally surfaced as single-source Open Items from an advisor summary — have since been verified against controlling primary sources (ODOC OIEP Program Rules, 68 O.S. §2902, 68 O.S. §2357.4 + OAC 710:50-15-74, 74 O.S. §5064.7, and OAC 710:65-13-150.1). This matches the dedicated Oklahoma Programs reference, which records all seven as primary-source confirmed.41424345
21st Century Quality Jobs pays up to a 7% then 10% rebate, but every qualifying job must clear the lesser of 300% of county wage or the $130,723 state index.
21st Century Quality Jobs pays a two-phase Net Benefit Rate: an Initial rate of up to 7% of new taxable wages during the first 12 quarters (claimable before all 10 jobs are filled, provided each filled job earns the required wage), rising to a Fulfillment rate of up to 10% once all 10 qualifying jobs are in place at the required wage. Both rates are set by ODOC cost/benefit analysis.34
Each New Direct Job must be paid the LESSER of 300% of the average county wage or the 21CQJ state index wage of $130,723. In Tulsa County, 300% of the county average ($63,561) would be $190,683, so the $130,723 state index is the binding wage gate — and it must be met quarter by quarter. This gate is what holds the modeled 21CQJ benefit to the board-signed figure rather than a higher unconstrained number.34
Every narrative claim behind the relocation scenario, sorted by whether a source confirmed it or it stays flagged.
The scenario narrative around this calculator (the relocation story, TV series, and multi-city demand corridor) comes from a research deliverable that gates every claim: confirmed claims may be narrated, and everything else carries a visible Unverified flag — the same rule the lens panels apply. This registry is the current state of those gates (research addendum, June 2026).
Confirmed — may narrate
Claims the addendum resolved against the pitch platform and deployment dashboard. We narrate these, with the qualifiers shown.
Confirmed
ARCH 4.2 (XL) designation
The Pleet3D Series pitch platform and the Muskogee parcel-deployment dashboard both name the SQ4D ARCH 4.2 (XL) gantry, so the scenario narrates it as the series/platform designation for the XL gantry class. SQ4D's own consumer pages still market "ARCS", so we treat ARCH 4.2 (XL) as a platform designation, not an official SQ4D product name.
An unscripted series documenting Oklahoma flagship builds exists as a vetted pitch platform with published story arcs, so the scenario may narrate the series itself as real development activity.
Source: series.pleet3d.com hero + story arcs (S15)
Confirmed
Flagship school as season anchor
A 3D-printed elementary school in Oklahoma is the season-defining anchor on the pitch platform, so the scenario narrates it as the flagship build. Whether it is the first in America is a separate, still-gated claim below.
A Year-1 cumulative reach of 2.67M viewers is a platform-modeled projection recorded in the pitch platform's verification log. The scenario narrates it explicitly as a modeled figure, never as measured audience data.
Claims with no independent primary source. These are never asserted as fact anywhere in the app; where the narrative touches them, an Unverified flag appears.
Unverified
SQ4D–Pleet joint-venture terms
No equity split, revenue share, or signed agreement between SQ4D and Pleet has been sourced. The scenario describes the partnership narrative without asserting any deal terms.
Unverified
School "first in America"
The "America's first 3D-printed elementary school" superlative is pitch-platform vetted, but no independent build permit or inspection record has been sourced. We describe the school as the flagship build without the superlative.
Unverified
Causal series reach → unit sales
The platform cites a funnel conversion range from viewership to printer sales, but that causal link has not been independently validated. Reach and sales are narrated as separate facts, never as cause and effect.
Unverified
Muskogee city endorsement
The Muskogee parcel dashboard is a Jackalope/Pleet analysis tool, not a plan published or endorsed by the City of Muskogee. The scenario treats Muskogee as a modeled demand corridor, not a committed municipal program.
Unverified
Port tonnage numerics
Specific tonnage figures for the Tulsa Port of Catoosa logistics narrative are not verified against primary port authority data, so the logistics lens flags them instead of quoting them.
Unverified
Calculator dollar outputs
By design, dollar figures come only from the stacking engine's cited program rules — narrative research never introduces or adjusts a dollar amount. This gate is permanent: prose stays dollar-free so every figure on screen traces to the engine and its citations.
Glossary
Plain-language glossary
Every piece of jargon this tool uses, defined in one or two sentences. Start typing to filter by term or definition.
When qualified investment exceeds $40 million, the normal either/or restriction between Quality Jobs and the Investment/New Jobs credit is lifted, and the Investment/New Jobs credit also doubles. Large projects can therefore stack more. Two further conditions apply above the gateway: the annualized wage must meet or exceed the state average wage, and ODOC must issue a determination letter of a positive net benefit.
also: 21CQJ wage gate, state index wage, 130723, $130,723
The average-wage requirement for 21st Century Quality Jobs: each New Direct Job must be paid the LESSER of (a) 300% of the average county wage or (b) the 21CQJ state index wage, currently $130,723. For Tulsa County, 300% of the county average ($63,561) would be $190,683, so the lower $130,723 state index is the binding gate. The wage must be met quarter by quarter.
A higher-rate Quality Jobs variant — up to a 10% rebate — for at least 10 high-skill jobs paying about 300% of the average county wage. A company uses this OR standard Quality Jobs, not both.
A federal SBA business-development program for firms owned by socially and economically disadvantaged individuals, providing access to set-aside federal contracts.
A reduction or elimination of a tax that would otherwise be owed. A property-tax exemption is a form of abatement: the taxpayer is relieved of tax for a set period.
Latin for "according to value" — a tax based on the assessed value of property. Oklahoma's manufacturer exemption removes this local property tax on a qualifying facility for five years.
The benchmark wage used by 21st Century Quality Jobs: qualifying jobs must pay roughly 300% of the average wage in the county where the project locates.
A scoring advantage on government contracts for certified firms. Oklahoma caps its state minority-business bid preference at 5% of the bid. It is binary — full value once certified, none below the 51% threshold.
A provision that lets the government recover incentive money if the company fails to meet its commitments (for example, not maintaining the required jobs for the required period). It is the enforcement backstop behind most incentives.
UnverifiedGeneral definition of a standard incentive clawback. The exact recapture terms for each program in this dataset are not individually cited; confirm against each program's agreement before relying on specifics.
A benefit earned by WHO owns or supplies a firm (minority/women/veteran ownership), kept entirely separate from the incentive cash stack. It never adds to the Quality Jobs rebate or any incentive total.
A dollar-for-dollar reduction of tax you owe. A credit only helps if you have enough tax liability to apply it against, which is the key difference from a cash rebate.
The tool's internal accuracy check: every dollar figure is computed two independent ways and must agree within a tiny tolerance before it is shown. It guards against calculation bugs, not legal outcomes.
An ODOC-designated area where certain incentives are enhanced. In a designated Enterprise Zone, the Investment/New Jobs credit doubles (to 2% of investment or $1,000 per job) under the Oklahoma Local Development and Enterprise Zone Incentive Leverage Act — a separate authority from the §2357.4 credit statute and from the ≥$40M doubling tier. The zone designation must be confirmed with ODOC; the tool's toggle does not verify it.
A set of programs the engine treats as 'pick at most one' — such as the payroll-cash programs (standard and 21st Century Quality Jobs). It keeps the tool from double-counting the same payroll benefit.
A rule that frees certain purchases or property from a tax entirely — for example, no sales tax on manufacturing equipment, or no property tax on a qualifying plant for five years.
Full-Time Equivalent — a standard full-time job (generally 30+ hours/week). Job-count thresholds (like 10 new jobs, or 100 new jobs) are measured in FTEs.
The window during which a tax credit is earned. The Investment/New Jobs credit is generated over five years; credits earned can then offset income tax.
Conditions the FAA places on airports that accept federal grants — including that land be leased at fair market value. This is why airport ground rent is value-based, not a token amount.
A long-term lease of land on which the tenant builds and owns improvements during the term; the improvements typically revert to the landowner at the end. Used at Tulsa's airports to avoid buying land.
A benefit that has value but is not paid as cash — such as free training, a sales-tax exemption tied to actual purchases, or use of public land. This tool shows in-kind programs as qualifying benefits worth $0 cash so the headline total is not inflated.
In a TIF district, the amount of tax collected above the frozen baseline. It is the new tax a development creates, set aside to fund public improvements rather than going to general budgets.
An Oklahoma income-tax credit worth the greater of 1% of qualified investment per year or $500 per new job, over five years — doubling at $40M+ investment (§2357.4) or in a designated Enterprise Zone (the separate Enterprise Zone Incentive Leverage Act).
also: MBE, WBE, minority business enterprise, women business enterprise, MBE/WBE
Minority Business Enterprise / Women Business Enterprise — certifications for firms at least 51% owned and controlled by minorities or women. They unlock contracting preferences, not incentive dollars.
The local property-tax rate, expressed in "mills" (dollars of tax per $1,000 of assessed value). It varies by parcel, which is why this tool models the ad valorem saving with an illustrative proxy rather than a quoted rate.
UnquantifiedActual millage varies by parcel; the tool uses a modeled proxy.
A source reference formatted in Modern Language Association (MLA) style. Every factual figure in this tool carries a numbered MLA endnote so it can be traced to its source.
When two programs cannot both apply to the same project or jobs — for example, Quality Jobs versus the Investment/New Jobs credit. The engine picks the more valuable one (unless a gateway lifts the restriction).
Among the seven Oklahoma programs, some cannot be combined for the same jobs. Confirmed exclusions: SEQJ and 21CQJ (both Quality Jobs Act programs — pick one); Quality Jobs and the Investment/New Jobs Credit (excluded both ways); and Innovation Expansion, which bars both Quality Jobs and Investment Tax Credits. Whether the Ad Valorem, New Products Development, and Manufacturer's Sales Tax exemptions stack with the others is not squarely addressed by the controlling sources, so those specific combinations are left marked open rather than asserted.
The percentage of new taxable payroll a Quality Jobs project receives back as a quarterly cash rebate. Standard Quality Jobs is capped at 5% (6% with a 10%+ veteran-hire share); 21st Century Quality Jobs can reach 10%.
21st Century Quality Jobs pays a two-phase Net Benefit Rate. The Initial NBR (up to 7% of new taxable wages) is claimable during the first 12 quarters even before all 10 jobs are filled, provided each filled job meets the wage gate. The Fulfillment NBR (up to 10%) applies once all 10 qualifying jobs at the required wage are in place. Both rates are set by ODOC cost/benefit analysis.
also: New Products Development, new products dev, new products development
An Oklahoma income-tax benefit for a patented or patent-pending product invented and manufactured in-state: the inventor's royalty is exempt from state income tax for 7 years, and the in-state manufacturer may exclude 65% of the cost of depreciable property used directly to make the product, capped at $500,000 of exclusion.
also: Innovation Expansion, innovation expansion program
A state program awarding grants from a $15,000,000 fund to help finance an innovative or supply-chain-strengthening project (minimum $50,000 capital expenditure and $625,000/yr facility payroll, with ≥10% of project cost spent within 90 days of the funding agreement). It cannot be combined with the Quality Jobs programs or with Investment Tax Credits.
A federally designated distressed area with investment tax benefits. In this tool it also relaxes a Quality Jobs wage test, helping projects in those areas qualify.
UnverifiedThe Opportunity-Zone wage-test relaxation is encoded from program guidance; a second independent source would strengthen it.
The depreciable capital a project spends (buildings, machinery, equipment) that counts toward an incentive. It drives the Investment/New Jobs credit and the $40M stacking/doubling gateway.
A cash payment back to the company. Unlike a credit, a rebate is money you receive regardless of how much tax you owe — Quality Jobs pays a quarterly cash rebate.
Tax that was paid and then returned. The construction-materials program refunds (or exempts) sales tax paid on materials built into a qualifying new or expanded plant.
also: SEQJ, Small Employer Quality Jobs, small employer quality jobs program
Oklahoma's Quality Jobs program for smaller employers (≤500 employees, averaging ≤500 over the prior 4 quarters). It pays a quarterly cash rebate of up to 5% of new taxable payroll for up to 7 years. Job-creation thresholds scale with community population (greater of 5/10/15 jobs or 5%/7.5%/10% of FTE) and wages must reach about 110% of the average county wage. A company runs SEQJ or 21st Century Quality Jobs, not both.
Combining more than one incentive on the same project. Many programs stack; some are mutually exclusive on the same jobs. The tool computes the highest-value legal combination.
The Tulsa Airports Improvement Trust — the public body that leases airport land and collects value-based ground rent at Tulsa International (TUL) and Tulsa Riverside (RVS).
The new wages a project adds that are subject to Oklahoma withholding. Quality Jobs rebates are a percentage of this amount, and several programs set minimum payroll thresholds.
Tax Increment Financing. A district freezes tax collections at a baseline; the extra tax generated by new development above that baseline (the "increment") is captured for up to 25 years and reinvested in public infrastructure near the project.
also: work opportunity tax credit, work opportunity credit
Work Opportunity Tax Credit — a federal income-tax credit for employers who hire from targeted groups that face barriers to employment. It is claimed on IRS Form 5884 after pre-screening (Form 8850) and state certification, and it adds on top of the state/local incentives because it offsets federal income tax rather than state rebates or property tax.