The "Reindustrialize Oklahoma Act of 2025" establishes a new investment rebate program aimed at enhancing economic development in the state by incentivizing large-scale industrialization projects that create significant job opportunities. The program, which will be administered by the Oklahoma Department of Commerce, requires establishments to create a minimum of 700 new direct jobs in the first year and 1,000 in subsequent years to qualify for rebates on qualified capital expenditures. The act outlines specific definitions, eligibility criteria, and application processes, as well as the responsibilities of the Department of Commerce in managing the program and reporting on its progress annually.

Additionally, the act creates two revolving funds: the "ROA-25 Revolving Fund" and the "ROA-25 Beneficiary Revolving Fund," which will facilitate the financial operations of the rebate program. The funds will be used to support the purchase of financial instruments that provide annual distributions to the beneficiary fund over a fifteen-year period. The act also includes provisions for ongoing eligibility reviews, limitations on the use of funds, and the transfer of unencumbered funds to the General Revenue Fund after the program's expiration. Overall, the legislation aims to stimulate economic growth through strategic investments in job creation and industrial development.