{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3642.5","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3642.5","heading":"Base incentive amount — Wages — Additional incentive","body":"amounts — Requirements.\n\nA. Subject to the final approval of the eligibility application\n\nby the Oklahoma Department of Commerce, a requirement that the\n\nincentive rebate payments made pursuant to the provisions of this\n\nact achieve the maximum positive impact for the Oklahoma economy and\n\nsubject to the Oklahoma workforce requirements of this title, the\n\nbase incentive amount for a live audience episodic series filmed in\n\nthis state shall be a minimum of twenty-five percent (25%) of the\n\nqualified goods and services production expenditure amount with the\n\nfollowing requirements:\n\n1. Live audience episodic series as defined in Section 2 of\n\nthis act shall meet all of the following requirements:\n\na. minimum budget for the live audience episodic series\n\nshall be Two Hundred Thousand Dollars ($200,000.00)\n\nper episode,\n\nb. minimum of six episodes per season produced, and\n\nc. minimum of fifty live audience members in attendance\n\nfor each episode filmed in a live audience studio\n\nfacility; and\n\n2. For the production of live audience episodic series filmed\n\nin this state, wages paid to nonresident crew shall be provided in a\n\nfixed amount of twenty percent (20%) and wages paid to resident crew\n\nshall be provided in a fixed amount of thirty percent (30%).\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\nsoundstage production, in any county of this state if the county has\n\na population of less than two hundred fifty thousand (250,000)\n\npersons according to the latest Federal Decennial Census or most\n\nrecent population 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, in a\n\nmunicipality having a population of twenty-five thousand (25,000) or\n\nfewer persons according to the latest Federal Decennial Census or\n\nmost recent population estimate regardless of the county in which\n\nthe municipality is located or partially located;\n\n3. Five percent (5%) of the qualified production expenditure\n\namount for at least twenty-five percent (25%) of main crew principal\n\nphotography days are filmed at a qualified soundstage facility;\n\n4. Two percent (2%) of the qualified production expenditure\n\namounts paid to an Oklahoma vendor for the post-production expenses\n\nof:\n\na. music production, recording, mixing, or composition,\n\nor\n\nb. licensing of Oklahoma music, with a minimum\n\nexpenditure of Twenty Thousand Dollars ($20,000.00);\n\n5. 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\n\nsystem.\n\nC. Notwithstanding any other provisions of this section or the\n\nprovisions of this act to the contrary, in no case shall the total\n\nincentive rebate payments authorized by this section exceed thirty\n\npercent (30%) of the otherwise qualified goods and services\npost-production processes including Foley artist\n\nprocesses or services, and\n\nj. graphics, including, but not limited to, the GFX\n\nsystem.\n\nC. Notwithstanding any other provisions of this section or the\n\nprovisions of this act to the contrary, in no case shall the total\n\nincentive rebate payments authorized by this section exceed thirty\n\npercent (30%) of the otherwise qualified goods and services\n\nproduction expenditure amount. The incentive rebate 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%).\n\nD. To qualify for the maximum twenty-five percent (25%) base\n\nincentive rebate payment on qualified goods and services production\n\nexpenditures for Oklahoma in live audience episodic series pursuant\n\nto subsection A of this section, the project shall utilize the\n\nservices of apprentices according to the following requirements:\n\n1. For a production with Oklahoma expenditures of Seven Million\n\nFive Hundred Thousand Dollars ($7,500,000.00) or less, two\n\napprentices;\n\n2. For a production with Oklahoma expenditures greater than\n\nSeven Million Five Hundred Thousand Dollars ($7,500,000.00) and\n\nFifteen Million Dollars ($15,000,000.00) or less, four apprentices;\n\n3. For a production with Oklahoma expenditures greater than\n\nFifteen Million Dollars ($15,000,000.00) and Twenty-five Million\n\nDollars ($25,000,000.00) or less, eight apprentices; and\n\n4. For a production with Oklahoma expenditures greater than\n\nTwenty-five Million Dollars ($25,000,000.00), sixteen apprentices.\n\nE. All production projects for which any incentive is paid\n\npursuant to the provisions of this act shall contain a logo, as\n\napproved by the Oklahoma Department of Commerce, to be displayed in\n\nthe credits of the finished production for a period of at least five\n\n(5) seconds or, if the production does not contain credits, the\n\nOklahoma Department of Commerce shall obtain a commitment by the\n\nproduction company to provide equivalent value as determined by the\n\nOklahoma Department of Commerce.","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":"b37bd2d43a37475727358f5408925334ac9a7e35e9b23eadf31d72791c03b879","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3642.4","next":"us-ok/okla.-stat.-tit.-68-68-3642.6"},"notice":"GroundRules: Original legal text. Not legal advice."}