{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3635","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3635","heading":"Incentive amounts – Projects filmed in state","body":"A. Subject to the final approval of the eligibility application\n\nby the Oklahoma Department of Commerce, a requirement that the\n\nincentive payments made pursuant to the provisions of the Filmed in\n\nOklahoma Act of 2021 achieve the maximum positive impact for the\n\nOklahoma economy and subject to the Oklahoma workforce requirements\n\nof Section 3637 of this title, the base incentive amount for a\n\nproject filmed in this state, not including above-the-line\n\npersonnel, shall be a maximum of thirty percent (30%) of the\n\nqualified production expenditure amount. An incentive for a project\n\nfilmed in this state for wages paid to nonresident crew, not\n\nincluding above-the-line personnel, shall be provided in the amount\n\nof seven and one-half percent (7.5%) for wages paid before April 1,\n\n2023, and twenty percent (20%) for wages paid on or after April 1,\n\n2023.\n\nB. In addition to the amount authorized by subsection A of this\n\nsection, there may be an additional incentive amount, subject to the\n\nfinal approval of the Oklahoma Department of Commerce, in the\n\nmaximum amount of:\n\n1. Three percent (3%) of the qualified production expenditure\n\namount for projects where at least twenty-five percent (25%) of main\n\ncrew principal photography days are filmed on location, excluding\n\nsound stage production, in any county of this state if the county\n\nhas a population of less than two hundred fifty thousand (250,000)\n\npersons according to the Federal Decennial Census or most recent\n\npopulation estimate;\n\n2. Two percent (2%) of the qualified production expenditure\n\namount for projects whose hub location, as determined by the\n\nDepartment, is for projects where at least twenty-five percent (25%)\n\nof main crew principal photography days are filmed on location,\n\nexcluding sound stage production, in a municipality having a\n\npopulation of twenty-five thousand (25,000) or fewer persons\n\naccording to the Federal Decennial Census or most recent population\n\nestimate regardless of the county in which the municipality is\n\nlocated or partially located;\n\n3. Five percent (5%) of the qualified production expenditure\n\namount for soundstage expenditures if at least twenty-five percent\n\n(25%) of main crew principal photography days are filmed at a\n\nqualified soundstage facility;\n\n4. For eligible television series as defined in paragraph 4 of\n\nSection 3632 of this title:\n\na. two percent (2%) of the qualified production\n\nexpenditure amount for an eligible television episodic\n\npilot, and\n\nb. five percent (5%) of the qualified production\n\nexpenditure amount if a television series is filmed\n\nfor one or more seasons;\n\n5. Five percent (5%) of the qualified production expenditure\n\namount for an eligible multi-film deal as defined in paragraph 7 of\n\nSection 3632 of this title;\n\n6. On or after July 1, 2023, two percent (2%) of the qualified\n\nproduction expenditure amount for the post-production expenses of:\n\na. music production, recording, mixing, or composition,\n\nor\n\nb. licensing of Oklahoma music; and\n\n7. Three percent (3%) of the qualified production expenditure\n\namount based on expenditures paid to Oklahoma vendors for post-\n\nproduction expenses with a minimum expenditure of three percent (3%)\n\nof Oklahoma production expenditures. Post-production expenditures\n\ninclude but are not limited to the following categories:\n\na. sound recording or mixing,\n\nb. color grading,\n\nc. editorial work,\n\nd. visual effects,\n\ne. animation,\n\nf. deliverables, excluding marketing and advertising,\n\ng. editing equipment or editing facility rental,\n\nh. color grading or digital intermediate processing,\n\ni. audio post-production processes including Foley artist\n\nprocesses or services, and\n\nj. graphics, including but not limited to the GFX system.\n\nC. Notwithstanding any other provisions of this section or the\n\nprovisions of the Filmed in Oklahoma Act of 2021 to the contrary, in\nand advertising,\n\ng. editing equipment or editing facility rental,\n\nh. color grading or digital intermediate processing,\n\ni. audio post-production processes including Foley artist\n\nprocesses or services, and\n\nj. graphics, including but not limited to the GFX system.\n\nC. Notwithstanding any other provisions of this section or the\n\nprovisions of the Filmed in Oklahoma Act of 2021 to the contrary, in\n\nno case shall the total incentive payments authorized by this\n\nsection exceed thirty percent (30%) of the otherwise qualified\n\nproduction expenditure amount. The incentive payment amount\n\nprescribed by subsection A of this section may be used in any\n\ncombination with the additional incentive amounts authorized by\n\nsubsection B of this section, but the combination of the incentive\n\namounts shall not exceed thirty percent (30%).","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"055f3cdafddc085100faa9a985cad5616ad89f0d7be77615e2121e61f75db0c6","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3634","next":"us-ok/okla.-stat.-tit.-68-68-3636"},"notice":"GroundRules: Original legal text. Not legal advice."}