Form 564 - Credit For Employees In The Aerospace Sector - 2016 Page 2
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22016 Form 564 - Page 2
Credit for Employees in the Aerospace Sector
68 Oklahoma Statutes Sec. 2357.301 and 2357.304 and Rule 710:50-15-109
Definitions
“Aerospace Sector” means a private or public organization engaged in the manufacture of aerospace or
defense hardware or software, aerospace maintenance, aerospace repair and overhaul, supply of parts to
the aerospace industry, provision of services and support relating to the aerospace industry, research and
development of aerospace technology and systems, and the education and training of aerospace personnel.
“Institution” means an institution within The Oklahoma State System of Higher Education or any other public
or private college or university that is accredited by a national accrediting body.
“Qualified Employer” means a sole proprietor, general partnership, limited partnership, limited liability
company, corporation, other legally recognized business entity, or public entity whose principal business
activity involves the aerospace sector.
“Qualified Employee” means any person, regardless of the date of hire, employed in Oklahoma by or
contracting in Oklahoma with a qualified employer on or after January 1, 2009. This individual must have
been awarded an undergraduate or graduate degree from a qualified program by an institution and was not
employed in the aerospace sector in Oklahoma immediately preceding employment or contracting with a
qualified employer. Provided, the definition will not be interpreted to exclude any person who was employed
in the aerospace sector, but not as a full-time engineer, prior to being awarded an undergraduate or graduate
degree from a qualified program by an institution or any person who has been awarded an undergraduate or
graduate degree from a qualified program by an institution and is employed by a professional staffing company
and assigned to work in the aerospace sector in Oklahoma.
“Qualified Program” means a program that has been accredited by the Engineering Accreditation
Commission of the Accreditation Board for Engineering and Technology (ABET) and awards an undergraduate
or graduate degree.
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