SIDE Act

The Strategic Industrial Development Enhancement Act promotes the competitiveness of rural industrial parks by improving connections between railroads and industrial park developments. Home / Doing Business / Business Relocation + Expansion / Taxes + Incentives / SIDE Act SIDE Act Incentives to industrial parks located in rural areas of Oklahoma. The Strategic Industrial Development Enhancement (SIDE) Act promotes the competitiveness of rural industrial parks by improving connections between railroads and industrial park developments. 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. Oklahoma SIDE Act Sample Application 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. Oklahoma SIDE Act Agreement for Potential Participation 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). Launch map to find SIDE Act qualifying areas in Oklahoma 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. Download the SIDE Act Program Guide Program FAQs Oklahoma SIDE Act FAQs Rules Oklahoma SIDE Act 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 Download SIDE Act Participants Analysis and assistance at no cost 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