An Act
ENROLLED SENATE
BILL NO. 737 By: Hall and Floyd of the
Senate
and
Fetgatter and Tedford of
the House
An Act relating to film rebate incentives; amending
68 O.S. 2021, Sections 3635 and 3638, which relate to
the Filmed in Oklahoma Act of 2021; modifying period
for certain rate of reimbursemen t; modifying
requirements to provide certain promotional materials
for this state; updating statutory reference;
clarifying statutory language; and declaring an
emergency.
SUBJECT: Film rebate incentives
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S. 2021, Section 3635, is
amended to read as follows:
Section 3635. A. Subject to the final appro val of the
eligibility applicat ion by the Oklahoma Department of Comm erce, a
requirement that the incentive payments made pursuant to the
provisions of this act the Filmed in Oklahoma Act of 2021 achieve
the maximum positive impact for the Okla homa economy and subject to
the Oklahoma workforce requirements of Section 7 3637 of this act
title, the base incentive amount for a project filmed in this state
shall be a maximum of twenty percent (20%) of the qualified
production expenditure amount. An incentive for a project filmed in
this state for wages paid to nonresident crew, not including above-
the-line personnel, before July 1, 2023 April 1, 2023, shall be
provided in the amount of seven and one-half percent (7.5%).
ENR. S. B. NO. 737 Page 2
B. In addition to the amount authorized by subsection A of this
section, there may be an additional incentive amount, subject to the
final approval of the Oklahoma Department of Commerce, in the
maximum amount of:
1. Three percent (3%) of the qualified production expenditure
amount for projects where at least twenty-five percent (25%) of main
crew principal photography days are filmed on location, exc luding
sound stage production, in any county of this state if the county
has a population of less t han two hundred fifty thousand (250,000)
persons according to the federal Federal Decennial Census or most
recent population estimate;
2. Two percent (2%) of the qualified production expenditure
amount for projects whose hub location, as determined by the
Department, is or for projects where at least twenty-five percent
(25%) of main crew principal photography days ar e filmed on
location, excluding sound stage pro duction, in a municipality having
a population of thirteen thousand (13,000) or fewer persons
according to the federal Federal Decennial Census or most recent
population estimate regardless of the county in wh ich the
municipality is located or partially lo cated;
3. Five percent (5%) of the qualified production expenditure
amount for soundstage expenditures if at least twenty-five percent
(25%) of main crew principal phot ography days are filmed at a
qualified soundstage facility;
4. For eligible television series as defined in paragraph 4 of
Section 2 3632 of this act title:
a. two percent (2%) of the qualified production
expenditure amount for an eligible television ep isodic
pilot, and
b. five percent (5%) of the qualified production
expenditure amount if a television series is filmed
for one or more seasons;
5. Five percent (5%) of the qualified production expenditure
amount for an eligible multi-film deal as defined in paragraph 7 of
Section 2 3632 of this act title; and
ENR. S. B. NO. 737 Page 3
6. Three percent (3%) of the qualified production expenditure
amount based on expenditures paid to Oklahoma vendors for post-
production expenses with a minimu m expenditure of three percent (3%)
of Oklahoma production expenditures. Post-production expenditures
include but are not limited to the following categories:
a. sound recording or mixing,
b. color grading,
c. editorial work,
d. visual effects,
e. animation,
f. deliverables, excluding marketing and advertising,
g. music production, recording, mixing or composition,
h. licensing of Oklahoma music, and
i. editing equipment or editing facility rental.
SECTION 2. AMENDATORY 68 O.S. 20 21, Section 3638, is
amended to read as follows:
Section 3638. All production projects for which any incentive
is paid pursuant to the provisions of this act shall contain a logo,
as approved by the Oklahoma Department of Commerce, to be displayed
in the end credits of the finished production for a period of at
least five (5) seconds or, if the production does not contain end
credits, the Oklahoma Department of Commerce shall obtain a
commitment by the production company to provide equivalent value as
determined by the Oklahoma Depa rtment of Commerce.
SECTION 3. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
ENR. S. B. NO. 737 Page 4
Passed the Senate the 15th day of May, 2023.
Presiding Officer of the Senate
Passed the House of Representatives the 18th day of April, 2023.
Presiding Officer of the House
of Representatives
OFFICE OF THE GOVERNOR
Received by the Office of the Governor this _______ _____________
day of _________________ __, 20_______, at _______ o'clock _______ M.
By: _______________________________ __
Approved by the Governor of the State of Oklahoma this _________
day of ___________________, 20_______, at _______ o'clock _______ M.
_________________________________
Governor of the State of Oklahoma
OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this ___ _______
day of __________________, 20 _______, at _______ o'clock _______ M.
By: _______________________________ __