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Code · Oklahoma · Title 36 — Insurance

§36-625.2. Premium tax credit - Applicable insurers.

141 words·~1 min read·/ok/title-36-insurance/36-625-2·

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A. Except as provided by subsection B of this section, the tax credits set forth in Section 625.1 of this title shall apply to insurers who take action after November 1, 1987, to:
1. Establish new regional home offices; or
2. Expand existing regional home offices, and hire new employees.
B. The tax credits set forth in Section 625.1 of this title shall not be available to a contracted entity as defined in Section 4002.2 of Title 56 of the Oklahoma Statutes.
C. An insurer in either category of the requirements of subsection A of this section must also meet the hiring minimum requirements for the applicable tax credit bracket in Section 625.1 of this title. Added by Laws 1987, c. 137, § 2, eff. Nov. 1, 1987. Amended by Laws 2025, c. 427, § 2, emerg. eff. May 29, 2025.
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