SIDE Act improvements can be done through projects that include qualified economic development expenditures in industrial parks, qualified initial infrastructure expenditures associated with industrial parks, or a combination of the two. Once an application is submitted and eligibility requirements are met, the Oklahoma Department of Commerce (Commerce) may allocate Strategic Industrial Development tax credits, a corporate income tax credit, to the eligible entity for the completion of the qualifying project.
Application
Commerce has allocated all available funds ($12,000,000) for the 2026 calendar. Due to statutory limitations, Commerce does not anticipate having any more open periods for the remainder of this year. If anything changes for the 2026 calendar year, we will notify the SIDE Act mailing list.
In 2027, Commerce will resume reviewing applications quarterly, and anticipated open periods will be posted here.
Applications will ONLY be accepted via our online submission form which will be linked here on the first day of the open period. The sample PDF application is for preparation purposes only and to allow applicants to review and prepare to apply. Please note that while this document contains the pertinent questions and content needed for submission, the document is NOT final and is subject to minor changes.
Applicants must download and sign the Agreement for Potential Participation and then upload a copy when applying.
Join the SIDE Act Alerts mailing list for program updates.
Oklahoma's Qualifying Areas
View the SIDE Act qualifying areas in Oklahoma.
Please be advised that by statutes Enterprise Zone Tracts are adjusted on July 1 each year. An updated map with the new tracts that will take effect July 1 will be posted as soon as available (late June).
SIDE Act Program One Sheet
Learn more about how the Oklahoma Strategic Industrial Development Enhancement (SIDE) Act facilitates construction of new or existing facilities at rural industrial parks and promotes the competitiveness of railroad infrastructure in the state.
Program FAQs
Rules
2026 SIDE Act Program Participants
Commerce has allocated a total of $12,000,000 SIDE Act tax credits for three projects in the first quarter of 2026. SIDE Act tax credits will help facilitate $151,334,858 in capital expenditures. These businesses will help create approximately 88 new jobs associated with these projects.
| Eligible Entity | Sponsor | Type of Project | Location | Anticipated Expenditures | SIDE Act Allocation |
|---|---|---|---|---|---|
| Kingspan Roofing + Waterproofing, Inc. | Stillwater Central Railroad, LLC | Economic Development | Stillwater | $40,084,858 | $4,000,000 |
| Heidelberg Materials Southwest LLC | Southern Oklahoma Development Association | Initial Infrastructure & Economic Development | Troy | $80,000,000 | $6,000,000 |
| Synthesia Technology, Inc | Stillwater Central Railroad, LLC | Economic Development | Stillwater | $31,250,000 | $2,000,000 |
Call us today at 800-588-5959 and we’ll get started on a cost/benefit analysis for your business. After your preliminary assessment, we can assist you with the application process.
Disclaimer
The materials contained on this website have been prepared by the Oklahoma Department of Commerce for informational purposes only and do not constitute legal or tax advice. This information is subject to change based on judicial interpretation and legislative action. The application of the information is subject to your unique facts and circumstances. YOU SHOULD NOT ACT UPON ANY INFORMATION CONTAINED IN THESE MATERIALS WITHOUT SEEKING YOUR OWN PROFESSIONAL LEGAL AND TAX ADVICE.
Your Research & Economic Analysis Services Team
Let us know if you need more information or specific data for site selection or other economic services.
Jon Chiappe
