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HB4215 • 2026

Revenue and taxation; Filmed in Oklahoma Act of 2021; expenditure requirements for incentive eligibility; effective date.

Revenue and taxation; Filmed in Oklahoma Act of 2021; expenditure requirements for incentive eligibility; effective date.

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Staires
Last action
2026-04-29
Official status
Placed on General Order
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Revenue and taxation; Filmed in Oklahoma Act of 2021; expenditure requirements for incentive eligibility; effective date.

Revenue and taxation; Filmed in Oklahoma Act of 2021; expenditure requirements for incentive eligibility; effective date.

What This Bill Does

  • Revenue and taxation; Filmed in Oklahoma Act of 2021; expenditure requirements for incentive eligibility; effective date.
  • Bill Summaries/Fiscal Impact for HB 4215 (House): Proposed Policy Committee Substitute 1 (2/18/2026) Bill Summaries/Fiscal Impact for HB 4215 (House): Sub Committee Recommendation (3/4/2026) Bill Summaries/Fiscal Impact for HB 4215 (House): Amendment to Sub Committee Recommendation (3/4/2026) Bill Summaries/Fiscal Impact for HB 4215 (House): Committee Substitute (3/10/2026)

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Plain English: HB4215 SUBREC-AMD1 Trey Caldwell-MKS 3/4/2026 2:29:52 pm AMEND TITLE TO CONFORM TO AMENDMENTS Amendment submitted by: Trey Caldwell Adopted: _____________________________ ______________________________________ Reading Clerk COMMITTEE AMENDMENT HOUSE OF REPRESENTATIVES State of Oklahoma SPEAKER: CHAIR: I move to amend HB4215 Of the printed Bill Page 2 and 3 Section 2 and 3 Lines 22-24 and 1-2 Of the Engrossed Bill By deleting the word "July" on line 22 and inserting in lieu thereof the word "November"; and By deleting Section 3 in its entirety.

  • HB4215 SUBREC-AMD1 Trey Caldwell-MKS 3/4/2026 2:29:52 pm AMEND TITLE TO CONFORM TO AMENDMENTS Amendment submitted by: Trey Caldwell Adopted: _____________________________ ______________________________________ Reading Clerk COMMITTEE AMENDMENT HOUSE OF REPRESENTATIVES State of Oklahoma SPEAKER: CHAIR: I move to amend HB4215 Of the printed Bill Page 2 and 3 Section 2 and 3 Lines 22-24 and 1-2 Of the Engrossed Bill By deleting the word "July" on line 22 and inserting in lieu thereof the word "November"; and By deleting Section 3 in its entirety.

Plain English: HB4215 POLPCS1 Clay Staires-MAH 2/10/2026 9:06:23 am AMEND TITLE TO CONFORM TO AMENDMENTS Amendment submitted by: Clay Staires Adopted: _____________________________ ______________________________________ Reading Clerk COMMITTEE AMENDMENT HOUSE OF REPRESENTATIVES State of Oklahoma SPEAKER: CHAIR: I move to amend HB4215 Of the printed Bill Page Section Lines Of the Engrossed Bill By deleting the content of the entire measure, and by inserting in lieu thereof the following language: Req.

  • HB4215 POLPCS1 Clay Staires-MAH 2/10/2026 9:06:23 am AMEND TITLE TO CONFORM TO AMENDMENTS Amendment submitted by: Clay Staires Adopted: _____________________________ ______________________________________ Reading Clerk COMMITTEE AMENDMENT HOUSE OF REPRESENTATIVES State of Oklahoma SPEAKER: CHAIR: I move to amend HB4215 Of the printed Bill Page Section Lines Of the Engrossed Bill By deleting the content of the entire measure, and by inserting in lieu thereof the following language: Req.
  • No.
  • 16136 Page 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 STATE OF OKLAHOMA 2nd Session of the 60th Legislature (2026) PROPOSED POLICY COMMITTEE SUBSTITUTE FOR HOUSE BILL NO.
  • 4215 By: Staires PROPOSED POLICY COMMITTEE SUBSTITUTE An Act relating to revenue and taxation; amending 68 O.S.

Plain English: Req.

  • Req.
  • No.
  • 16594 Page 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 STATE OF OKLAHOMA 2nd Session of the 60th Legislature (2026) SUBCOMMITTEE RECOMMENDATION FOR HOUSE BILL NO.
  • 4215 By: Staires SUBCOMMITTEE RECOMMENDATION An Act relating to revenue and taxation; amending 68 O.S.

Bill History

  1. 2026-04-29 Senate

    Withdrawn from Revenue and Taxation committee

  2. 2026-04-29 Senate

    Placed on General Order

  3. 2026-04-21 Senate

    Reported Do Pass Economic Development, Workforce and Tourism committee; CR filed

  4. 2026-04-21 Senate

    Referred to Revenue and Taxation

  5. 2026-04-01 Senate

    Second Reading referred to Economic Development, Workforce and Tourism Committee then to Revenue and Taxation Committee

  6. 2026-03-25 House

    Engrossed, signed, to Senate

  7. 2026-03-25 Senate

    First Reading

  8. 2026-03-24 House

    General Order

  9. 2026-03-24 House

    Coauthored by Representative(s) Waldron, Hefner

  10. 2026-03-24 House

    Third Reading, Measure passed: Ayes: 59 Nays: 37

  11. 2026-03-24 House

    Referred for engrossment

  12. 2026-03-05 House

    CR; Do Pass, amended by committee substitute Appropriations and Budget Committee

  13. 2026-03-05 House

    Coauthored by Representative(s) Tedford

  14. 2026-03-05 House

    Authored by Senator Coleman (principal Senate author)

  15. 2026-02-19 House

    Recommendation to the full committee; Do Pass, amended by committee substitute Appropriations and Budget Finance Subcommittee

  16. 2026-02-11 House

    Withdrawn from Rules Committee

  17. 2026-02-11 House

    Referred to Appropriations and Budget

  18. 2026-02-11 House

    Referred to Appropriations and Budget Finance Subcommittee

  19. 2026-02-03 House

    Second Reading referred to Rules

  20. 2026-02-02 House

    First Reading

  21. 2026-02-02 House

    Authored by Representative Staires

Official Summary Text

Revenue and taxation; Filmed in Oklahoma Act of 2021; expenditure requirements for incentive eligibility; effective date.
Bill Summaries/Fiscal Impact for HB 4215 (House): Proposed Policy Committee Substitute 1 (2/18/2026)
Bill Summaries/Fiscal Impact for HB 4215 (House): Sub Committee Recommendation (3/4/2026)
Bill Summaries/Fiscal Impact for HB 4215 (House): Amendment to Sub Committee Recommendation (3/4/2026)
Bill Summaries/Fiscal Impact for HB 4215 (House): Committee Substitute (3/10/2026)

Current Bill Text

Read the full stored bill text
ENGR. H. B. NO. 4215 Page 1
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ENGROSSED HOUSE
BILL NO. 4215 By: Staires, Tedford, Waldron,
and Hefner of the House

and

Coleman of the Senate

An Act relating to revenue and taxation; amending 68
O.S. 2021, Section 3634, which relates to the Filmed
in Oklahoma Act of 2021; modifying provisions related
to expenditure requirements for incentive
eligibility; and providing an effective date.

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 3634, is
amended to read as follows:
Section 3634. A. The total amount of rebate payments
conditionally pre-qualified by the Department of Commerce each
fiscal year with respect to any of the incentives authorized
pursuant to this act shall not exceed Thirty Million Dollars
($30,000,000.00). Projects not conditionally pre-qualified for
rebate payments due to the limitations provided in this section may
be conditionally pre-qualified by the Department in subsequent
fiscal years.
B. The amount of rebate payments conditionally pre-qualified by
the Department of Commerce each fiscal year with respect to any of
the incentives authorized pursuant to this act shall not exceed:

ENGR. H. B. NO. 4215 Page 2
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1. Seven Million Five Hundred Thousand Dollars ($7,500,000.00)
for production projects with total expenditures of less than Seven
Million Five Hundred Thousand Dollars ($7,500,000.00); and
2. Twenty-two Million Five Hundred Thousand Dollars
($22,500,000.00) for production projects with total expenditures of
Seven Million Five Hundred Thousand Dollars ($7,500,000.00) or more.
C. A production project shall have total expenditures of Fifty
Thousand Dollars ($50,000.00) or more to be eligible for the rebate
payments provided in this act or Twenty Thousand Dollars
($20,000.00) for projects filmed outside this state as provided for
in Section 3636 of this title.
D. In any fiscal year if the amount of rebate payments
conditionally pre-qualified by the Department of Commerce are less
than the limitations provided in this section, the excess rebate
payments not utilized shall be added to subsequent fiscal year's
limitation.
SECTION 2. This act shall become effective November 1, 2026.

ENGR. H. B. NO. 4215 Page 3
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Passed the House of Representatives the 24th day of March, 2026.

Presiding Officer of the House
of Representatives

Passed the Senate the ______ day of __________, 2026.

Presiding Officer of the Senate