OklahomaHB 2374Oklahoma 2026 Regular SessionHouseWALLET

Revenue and taxation; Filmed in Oklahoma Act of 2021; procedures for withholding tax; income tax treatment; set aside amount for economic impact reviews; effective date; emergency.

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Bill Overview

Analyzed Economic Effects

5 provisions identified: 1 benefits, 4 costs, 0 mixed.

More film costs qualify for rebates

Oklahoma’s film rebate definition includes animation, commercials, documentaries, feature films, game shows, pilots, reality and scripted television, and talk shows. It also includes filming for interactive and video games, including green screen and motion capture. Productions can count wages paid to full-time students in an Oklahoma CareerTech Certification Program for film work in Oklahoma. These additions do not waive the program’s other requirements.

Film program funds yearly economic reviews

Oklahoma’s film incentive program sets aside $35,000 from its top tier each fiscal year for economic impact reviews. This money pays for reviews, not direct household benefits. The requirement took effect upon passage and approval under the emergency clause; the approval date is not provided.

Television producers face tighter rebate eligibility

A television series must film at least 75% of its season in Oklahoma to qualify for the film incentive. The law removes the separate eligibility path for episodic pilots filmed more than 75% in Oklahoma. This change took effect upon passage and approval under the emergency clause; the approval date is not provided.

Film producers need apprentices for maximum rebates

To receive the maximum 20% base incentive, productions must use apprentices based on their Oklahoma spending. Spending of $7.5 million or less requires two apprentices; more than $7.5 million through $15 million requires four. More than $15 million through $25 million requires eight; more than $25 million requires 16. The requirement took effect upon passage and approval under the emergency clause; the approval date is not provided.

Film producers must withhold loan-out taxes

To receive a film rebate, productions or their payroll providers must withhold Oklahoma income tax on payments to loan-out companies. This covers services performed in Oklahoma and uses the highest percentage rate in the state’s withholding laws. Withholding is assigned to the loan-out company’s employees based on their payments for Oklahoma services. Those employees are treated as taxable, and the loan-out company is subject to income tax in the year employees perform services. The requirement took effect upon passage and approval under the emergency clause; the approval date is not provided.

Sponsors & Cosponsors

Sponsor

Brian Hill
Republican • House

Cosponsors

Jared Deck
Democratic • House
Annie Menz
Democratic • House
Kristen Thompson
Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 331 • No: 56

Senate vote • 5/29/2025

OVERRIDE

Yes: 36 • No: 9

House vote • 5/29/2025

OVERRIDE

Yes: 76 • No: 13

Senate vote • 5/6/2025

EMERGENCY

Yes: 39 • No: 6

Senate vote • 5/6/2025

THIRD READING

Yes: 33 • No: 12

Senate vote • 4/16/2025

Committee vote: Appropriations

Yes: 21 • No: 1

Senate vote • 4/8/2025

Committee vote: Economic Development, Workforce & Tourism

Yes: 7 • No: 0

House vote • 3/25/2025

THIRD READING

Yes: 80 • No: 11

House vote • 3/5/2025

DO PASS

Yes: 30 • No: 3

House vote • 2/17/2025