OklahomaHB 2110Oklahoma 2026 Regular SessionHouse

Revenue and taxation; Bringing Sitcoms Home from Hollywood Pilot Program Act; short title; definitions; incentives; procedures; revolving fund; effective date.

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 1 costs, 1 mixed.

Producers cannot combine two tax benefits

Production companies cannot keep both the television rebate and Oklahoma’s existing production sales tax exemption. Companies that received the exemption must repay it in full to the Oklahoma Tax Commission before claiming the rebate. Claims must include proof of repayment or a sworn statement that the company did not receive the exemption. This restriction applies to the program beginning November 1, 2025, and ending July 1, 2032.

New Oklahoma television rebates with requirements

Beginning November 1, 2025, Oklahoma provides rebates for live-audience television series intended for network, cable, or streaming distribution. The base rebate is at least 25% of qualified goods and services costs; combined incentives cannot exceed 30%. For qualification, nonresident crew wages count at 20%, while Oklahoma resident crew wages count at 30%. Each episode needs a budget of at least $200,000 and at least 50 audience members. Each season must include at least six episodes; child sexual abuse material and obscene material are excluded. To receive the full 25% base incentive, productions must hire apprentices based on Oklahoma spending: two through $7.5 million, four above $7.5 million through $15 million, eight above $15 million through $25 million, and 16 above $25 million. Location bonuses include 3% for filming at least 25% of main crew filming days in an Oklahoma county with fewer than 250,000 residents. A production hub in a town with no more than 25,000 residents earns a 2% bonus. Using a qualified soundstage for at least 25% of main crew filming days earns a 5% bonus. Qualifying music work paid to Oklahoma vendors earns a 2% bonus with at least $20,000 in spending. Specified post-production work paid to Oklahoma vendors earns a 3% bonus when spending reaches 3% of Oklahoma production costs. All bonuses remain subject to the 30% total cap. Companies must apply, file Oklahoma tax returns, document crew and vendor payments, and show there are no liens. They must show financing before filming, carry at least $1 million in general liability insurance plus workers’ compensation, and provide proof of completion. Recipients must show a state-approved logo in credits for at least five seconds, or provide equivalent value without credits. The Department of Commerce reviews claims, and the Tax Commission pays approved rebates from a dedicated state fund. Approved claims are capped at $10 million per fiscal year; payments follow approval order, and unpaid amounts await available funds. The fund accepts legally required deposits, gifts, donations, contributions, and legislative funding, with balances carrying across fiscal years. The program ends July 1, 2032, and money not committed to payments transfers to the General Revenue Fund.

Sponsors & Cosponsors

Sponsor

Mike Osburn
Republican • House

Cosponsors

Bill Coleman
Republican • Senate
Mike Dobrinski
Republican • House
Scott Fetgatter
Republican • House
Ellyn Hefner
Democratic • House
Pittman
Affiliation unavailable
Mark Tedford
Republican • House

Roll Call Votes

All Roll Calls

Yes: 219 • No: 73

House vote • 5/15/2025

FOURTH READING

Yes: 58 • No: 27

Senate vote • 5/6/2025

THIRD READING

Yes: 31 • No: 14

Senate vote • 4/23/2025

Committee vote: Appropriations

Yes: 21 • No: 2

Senate vote • 4/8/2025

Committee vote: Economic Development, Workforce & Tourism

Yes: 7 • No: 2

House vote • 3/25/2025

THIRD READING

Yes: 68 • No: 23

House vote • 3/4/2025

DO PASS

Yes: 27 • No: 2

House vote • 2/17/2025