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STATE OF OKLAHOMA
2nd Session of the 60th Legislature (2026)
HOUSE BILL 3348 By: Williams
AS INTRODUCED
An Act relating to revenue and taxation; amending 68
O.S. 2021, Section 3624, as amended by Section 47,
Chapter 228, O.S.L. 2022 (68 O.S. Supp. 2025, Section
3624), which relates to the Oklahoma Film Enhancement
Rebate Program; modifying eligibility requirements
for rebate program; providing eligibility of rebate
program for faith-based films based upon production
costs; and providing an effective date.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 3624, as
amended by Section 47, Chapter 228, O.S.L. 2022 (68 O.S. Supp. 2025,
Section 3624), is amended to read as follows:
Section 3624. A. There is hereby created the Oklahoma Film
Enhancement Rebate Program. A rebate in the amount of up to
seventeen percent (17%) of documented expenditures made in Oklahoma
directly attributable to the production of a film, television
production, or television commercial, as defined in Section 3623 of
this title, in this state, may be paid to the production company
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responsible for the production. Provided, for documented
expenditures made after July 1, 2009, the rebate amount shall be
thirty-five percent (35%), except as provided in subsection B of
this section.
B. The amount of rebate paid to the production company as
provided for in subsection A of this section shall be increased by
an additional two percent (2%) of documented expenditures if a
production company spends at least Twenty Thousand Dollars
($20,000.00) for the use of music created by an Oklahoma resident
that is recorded in Oklahoma or for the cost of recording songs or
music in Oklahoma for use in the production.
C. The rebate program shall be administered by the Oklahoma
Film and Music Office within the Oklahoma Department of Commerce and
the Oklahoma Tax Commission, as provided in the Compete with Canada
Film Act.
D. To be eligible for a rebate payment:
1. The production company responsible for a film, television
production, or television commercial, as defined in Section 3623 of
this title, made in this state shall submit documentation to the
Oklahoma Film and Music Office of the amount of wages paid for
employment in this state to residents of this state directly
relating to the production and the amount of other production costs
incurred in this state directly relating to the production;
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2. The production company has filed or will file any Oklahoma
tax return or tax document which may be required by law;
3. Except major studio productions, the production company
shall provide the name of the completion guarantor and a copy of the
bond guaranteeing the completion of the project or if a film has not
secured a completion bond, the production company shall provide
evidence that all Oklahoma crew and local vendors have been paid and
there are no liens against the production company pending in the
state;
4. The minimum budget for the film shall be Fifty Thousand
Dollars ($50,000.00) of which not less than Twenty-five Thousand
Dollars ($25,000.00) shall be expended in this state; provided,
however, productions of faith-based films, as defined by the
Oklahoma Film and Music Office, with total production costs of Two
Million Dollars ($2,000,000.00) or less shall be eligible for the
rebate program notwithstanding any minimum budget requirements;
5. The production company shall provide evidence of financing
for production prior to the commencement of principal photography;
and
6. The production company shall provide evidence of a
certificate of general liability insurance with a minimum coverage
of One Million Dollars ($1,000,000.00) and a workers' compensation
policy pursuant to state law, which shall include coverage of
employer's liability.
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E. A production company shall not be eligible to receive both a
rebate payment pursuant to the provisions of Section 3621 et seq. of
this title and an exemption from sales taxes pursuant to the
provisions of paragraph 23 of Section 1357 of this title. If a
production company has received such an exemption from sales taxes
and submits a claim for rebate pursuant to the provisions of the
Compete with Canada Film Act, the company shall be required to fully
repay the amount of the exemption to the Tax Commission. A claim
for a rebate shall include documentation from the Tax Commission
that repayment has been made as required herein or shall include an
affidavit from the production company that the company has not
received an exemption from sales taxes pursuant to the provisions of
paragraph 21 of Section 1357 of this title.
F. The Office shall approve or disapprove all claims for rebate
and shall notify the Tax Commission. The Tax Commission shall, upon
notification of approval from the Oklahoma Film and Music Office,
issue payment for all approved claims from funds in the Oklahoma
Film Enhancement Rebate Program Revolving Fund created in Section
3625 of this title. Excluding any rebate payments to high impact
productions as provided for in subsection G of this section, the
amount of claims prequalified and approved by the Office for any
single fiscal year shall not exceed Eight Million Dollars
($8,000,000.00). If the amount of approved claims exceeds the
amount specified in this subsection in a fiscal year, payments shall
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be made in the order in which the claims are approved by the Office.
If an approved claim is not paid in whole or in part, the unpaid
claim or unpaid portion may be paid in the following fiscal year
subject to the limitations specified in this subsection. The
liability of the State of Oklahoma to make incentive payments
pursuant to this act shall be limited to the balance of the Oklahoma
Film Enhancement Rebate Program Revolving Fund.
G. 1. At the time the Oklahoma Film and Music Office issues a
conditional prequalification for a production, such prequalification
may include a proposed designation as a high impact production, as
defined in Section 3623 of this title.
2. The proposed designation must be approved by the Cabinet
Secretary for Commerce.
3. If the high impact production otherwise meets all of the
requirements of the Compete with Canada Act and the Office gives
final approval to rebate claims, such rebate claims shall not be
subject to the Eight Million Dollar ($8,000,000.00) cap provided for
in subsection F of this section.
4. The payment of a rebate claim approved by the Office for a
production designated as a high impact production by the Cabinet
Secretary may be made as follows:
a. by special appropriation to the Oklahoma Film
Enhancement Rebate Program Revolving Fund, if the
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claim is approved during a regular or special session
of the Oklahoma Legislature, or
b. by payment from the Oklahoma Quick Action Closing Fund
pursuant to Section 48.2 of Title 62 of the Oklahoma
Statutes, if the claim is approved when the Oklahoma
Legislature is not in session.
SECTION 2. This act shall become effective November 1, 2026.
60-2-15748 MAH 01/11/26