The "Taxpayer Dollars Protect Workers Act" aims to establish regulations regarding the conduct of employers who receive economic development incentives from the State of Oklahoma. The bill prohibits employers from waiving their employees' rights to a secret ballot election when recognizing labor organizations and from disclosing employee personal contact information to labor organizations without prior consent. Additionally, it mandates that employers must not enter into neutrality agreements with labor organizations or require subcontractors to engage in similar prohibited activities. The legislation emphasizes the state's vested interest in ensuring that economic development incentives are awarded under conditions that protect workers' rights.

To enforce these provisions, the bill outlines reporting procedures for suspected violations, allowing individuals to report concerns to the Attorney General. If a violation is found, the state agency can initiate proceedings to recover funds disbursed to the employer. The act will apply prospectively, meaning it will not affect agreements made prior to its effective date of November 1, 2026. The legislation also stipulates that any separate agreement between the state agency and the employer must reserve the right to recover funds if the employer fails to comply with the act's requirements.