Revenue and Taxation; Remote Quality Jobs Incentive Act; eligibility requirements for basic health benefits plans; effective date.

Header text changed from 'House Committee Substitute' to 'Floor (House)' to reflect the bill's progression to the House floor for final consideration.

Added requirement that remote workers must not have lived in Oklahoma in the previous 12 months to qualify for the incentive program

Added prenatal care coverage as a required element of basic health benefits for remote workers

Clarified that Employee Assistance Plans (EAP) do not satisfy the health benefits requirement

Changed bill sponsor name from Trey Caldwell to Lawson and updated committee substitute designation

Updated page numbers and requirement numbers throughout the document

Document format changed from enrolled final version to proposed committee substitute version, indicating the bill is still under legislative review and not yet final.

Header changed from 'ENGROSSED HOUSE' to 'ENROLLED HOUSE' indicating final legislative approval

Added Senate passage date (April 30, 2025) and Governor signature lines to complete the enrolled bill format

Minor formatting adjustments to spacing and alignment throughout the document

Removed the 'Revenue and Taxation Modernization Act of 2025' title and broad modernization language that was not included in the engrossed version.

Added detailed definitions for 'basic industry', 'new direct job', 'proxy establishment', 'remote worker', 'estimated direct state benefits', 'estimated direct state costs', 'estimated net direct state benefits', and 'net benefit rate'.

Added requirement that proxy establishments must obtain proof of basic health benefits from remote workers before applying for incentives.

Specified that basic health benefits must cover hospital care, physician care, mental health care, substance abuse treatment, prescription drugs, prenatal care, with employee premium contribution not exceeding 50%.

Added eligibility requirement that remote workers should not have lived in Oklahoma in the previous 12 months.

Maintained effective date of November 1, 2025, but removed references to noncodification provisions.