Okla. Stat. tit. 68, § 68-2357.301

As used in Sections 2357.301 through 2357.304 of this title:

1. "Aerospace sector" means a private or public organization

located in this state and engaged in the manufacture of aerospace or

defense hardware or software, aerospace maintenance, aerospace

repair and overhaul, supply of parts to the aerospace industry,

provision of services and support relating to the aerospace

industry, research and development of aerospace technology and

systems and the education and training of aerospace personnel;

2. "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

or full-time employee or 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;

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3. "Institution" means an institution within The Oklahoma State

System of Higher Education or any other public or private college or

university that is accredited by a national accrediting body;

4. "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 the aerospace

sector;

5. "Qualified employee" means any person, regardless of the

date of hire, employed in this state by or contracting in this state

with a qualified employer on or after January 1, 2009, who was not

employed in the aerospace sector 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 aerospace 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 aerospace

sector in this state.

Beginning on or after January 1, 2024, the definition shall also

not be interpreted to exclude any person (1) who previously

qualified and established the credit against the tax imposed

pursuant to Section 2355 of this title and becomes employed by a

different qualified employer, or (2) who establishes the credit

against the tax imposed pursuant to Section 2355 of this title 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;

6. "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

7. "Tuition" means the average annual amount paid by a

qualified employee for enrollment and instruction in a qualified

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program. Tuition shall not include the cost of books, fees or room

and board.