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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
COMMITTEE SUBSTITUTE
FOR
HOUSE BILL NO. 2110 By: Osburn
COMMITTEE SUBSTITUTE
[ revenue and taxation – program – findings – terms –
rebates – administration – rules – requirements –
exemption – applications – payments – apprentices –
logo – appearance – Revolving Fund – expenditures –
funds – date – codification – effective date ]
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new sect ion of law to be codified
in the Oklahoma Statutes as Section 3642.1 of Title 68, unless there
is created a duplication in numbering, reads as follows:
This act shall be known and may be cited as the "Bringing
Sitcoms Home from Hollywood Pilot Program Act".
SECTION 2. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 3642.2 of Title 68, unless there
is created a duplication in numbering, reads as follows:
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A. The Legislature hereby finds that the production of live
audience episodic television in Oklahoma not only provides jobs for
Oklahomans and dollars for Oklahoma businesses, but also enhances
the state's image nationwide with a focus on authentic storytelling
targeting Middle America. The Legislature also finds that the
entertainment industry is always seeking economical locations that
can help cut the costs of production. The Legislature further finds
that the State of Oklahoma, with the appropriate incentive, can
become a strategic site for live audience episodic television
production, that serves as strategic retention for the production of
live audience epsiodic series in Oklahoma. It is therefore the
intent of the Legislature that Oklahoma provide a pilot program
incentive specifically for live audience episodic television
production in this state, carving out a niche in the industry that
Oklahoma can be known for.
SECTION 3. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 3642.3 of Title 68, unless there
is created a duplication in numbering, reads as follows:
A. As used in the Bringing Sitcoms Home from Hollywood Pilot
Program Act, each of the definitions used in Section 3632 of Title
68 of the Oklahoma Statutes shall have the same meaning for purposes
of this act.
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B. In addition to the definitions referenced in subsection A of
this section, as used in the Bringing Sitcoms Home from Hollywood
Pilot Program Act:
1. "Live audience episodic series" means an episodic television
series that is filmed in front of a live audience, which is not
child sexual abuse material as defined in subsection A of Section
1024.1 of Title 21 of the Oklahoma Statutes or obscene material as
defined in paragraph 1 of subsection B of Section 1024.1 of Title 21
of the Oklahoma Statutes including, but not limited to, live
audience episodic series to be licensed for exhibition by individual
television stations, groups of stations, networks, cable television
stations, or other means or licensed for home viewing markets;
2. "Live audience episodic television" means episodic
television filmed in front of a live audience intended for broadcast
on network television, cable, and streaming platforms. The audience
would consist of a minimum of fifty people; and
3. "Live audience studio facility" means a production facility
to accommodate multi-camera operations and construction set and
scenic elements with live audience seating.
SECTION 4. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 3642.4 of Title 68, unless there
is created a duplication in numbering, reads as follows:
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A. There is hereby created an incentive rebate program for
eligible live audience episodic series filmed or produced in
Oklahoma who meet the requirements of this act.
B. The rebate program shall be administered by the Oklahoma
Department of Commerce and the Oklahoma Tax Commission.
C. The Oklahoma Department of Commerce shall collect separate
metrics specific to the Bringing Sitcoms Home from Hollywood Pilot
Program and incentive rebate payments for evaluation of this pilot
program.
D. The Oklahoma Department of Commerce and the Oklahoma Tax
Commission may promulgate rules to implement the provisions of this
act.
E. To be eligible for a rebate payment, a production company
shall:
1. Submit an application and documentation to the Oklahoma
Department of Commerce as required by the Department;
2. Have filed any Oklahoma tax returns and tax documents
required by law;
3. Provide evidence that all Oklahoma crew and local vendors
have been paid and that there are no pending liens against the
production company in this state;
4. Provide evidence of financing for production prior to the
commencement of principal photography;
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5. 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 in compliance
with law, which shall include coverage of employer's liability; and
6. Provide evidence, as required by the Department, that the
projects pursuant to this act are completed.
F. A production company shall not be eligible to receive both a
rebate payment pursuant to the provisions of this act and an
exemption from sales tax pursuant to the provisions of paragraph 23
of Section 1357 of Title 68 of the Oklahoma Statutes. If a
production company has received the exemption from sales taxes and
submits a claim for rebate pursuant to the provisions of this 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 in this subsection or shall include an affidavit from
the production company that the company has not received an
exemption from sales tax pursuant to the provisions of paragraph 23
of Section 1357 of Title 68 of the Oklahoma Statutes.
G. The Department of Commerce Oklahoma Film and Music Office
shall approve or disapprove all claims for rebate and shall notify
the Oklahoma Tax Commission. The Oklahoma Tax Commission shall,
upon notification of approval from the Oklahoma Film and Music
Office, issue payment for all approved claims from funds in the
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Bringing Sitcoms Home from Hollywood Pilot Program Revolving Fund
created in Section 3647 of this title. The amount of claims
prequalified and approved by the Office for any single fiscal year
shall not exceed Ten Million Dollars ($10,000,000.00). If the
amount of approved claims exceeds the amount specified in this
subsection in a fiscal year, payments shall be made in the order in
which the claims are approved by the Oklahoma Film and Music Office.
If an approved claim is not paid in whole or in part, the unpaid
claim or unpaid portion may be paid upon the availability of funds.
SECTION 5. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 3642.5 of Title 68, unless there
is created a duplication in numbering, reads as follows:
A. Subject to the final approval of the eligibility application
by the Oklahoma Department of Commerce, a requirement that the
incentive payments made pursuant to the provisions of the act
achieve the maximum positive impact for the Oklahoma economy and
subject to the Oklahoma workforce requirements of this title, the
base incentive amount for a live audience episodic series filmed in
this state, shall be a minimum of twenty-five percent (25%) of the
qualified goods and services production expenditure amount with the
following requirements:
1. Live audience episodic television series as defined in this
title must meet all of the following requirements:
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a. minimum budget for the live audience episodic series
shall be Two Hundred Thousand Dollars ($200,000.00)
per episode,
b. minimum of six (6) episodes per season produced,
c. minimum of fifty live audience members in attendance
for each episode filmed in a live audience studio
facility.
2. For the production of live audience episodic series filmed
in this state, wages paid to nonresident crew, shall be provided in
a fixed amount of twenty percent (20%) and wages paid to resident
crew, shall be provided in a fixed amount of thirty percent (30%).
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, excluding
soundstage production, in any county of this state if the county has
a population of less than two hundred fifty thousand (250,000)
persons according to the 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
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Department, is for projects where at least twenty-five percent (25%)
of main crew principal photography days are filmed on location, in a
municipality having a population of twenty-five thousand (25,000) or
fewer persons according to the Federal Decennial Census or most
recent population estimate regardless of the county in which the
municipality is located or partially located;
3. Five percent (5%) of the qualified production expenditure
amount for at least twenty-five percent (25%) of main crew principal
photography days are filmed at a qualified soundstage facility;
4. Two percent (2%) of the qualified production expenditure
amounts paid to an Oklahoma vendor for the post-production expenses
of:
a. music production, recording, mixing, or composition,
or
b. licensing of Oklahoma music, with a minimum
expenditure of Twenty Thousand Dollars ($20,000.00);
5. Three percent (3%) of the qualified production expenditure
amount based on expenditures paid to Oklahoma vendors for post-
production expenses with a minimum 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,
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d. visual effects,
e. animation,
f. deliverables, excluding marketing and advertising,
g. editing equipment or editing facility rental,
h. color grading or digital intermediate processing,
i. audio post-production processes including Foley artist
processes or services,
j. graphics, including, but not limited to, the GFX
system.
C. Notwithstanding any other provisions of this section or the
provisions of the act to the contrary, in no case shall the total
incentive payments authorized by this section exceed thirty percent
(30%) of the otherwise qualified goods and services production
expenditure amount. The incentive payment amount prescribed by
subsection A of this section may be used in any combination with the
additional incentive amounts authorized by subsection B of this
section, but the combination of the incentive amounts shall not
exceed thirty percent (30%).
D. To qualify for the maximum twenty-five percent (25%) base
incentive payment on qualified goods and services production
expenditures for Oklahoma in live audience episodic series pursuant
to subsection A of this section, the project shall utilize the
services of apprentices according to the following requirements:
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1. For a production with Oklahoma expenditures of Seven Million
Five Hundred Thousand Dollars ($7,500,000.00) or less, two
apprentices;
2. For a production with Oklahoma expenditures greater than
Seven Million Five Hundred Thousand Dollars ($7,500,000.00) and
Fifteen Million Dollars ($15,000,000.00) or less, four apprentices;
3. For a production with Oklahoma expenditures greater than
Fifteen Million Dollars ($15,000,000.00) and Twenty-five Million
Dollars ($25,000,000.00) or less, eight apprentices; and
4. For a production with Oklahoma expenditures greater than
Twenty-five Million Dollars ($25,000,000.00), sixteen apprentices.
E. 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 credits of the finished production for a period of at least five
(5) seconds or, if the production does not contain credits, the
Oklahoma Department of Commerce shall obtain a commitment by the
production company to provide equivalent value as determined by the
Oklahoma Department of Commerce.
SECTION 6. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 3642.6 of Title 68, unless there
is created a duplication in numbering, reads as follows:
A. There is hereby created in the State Treasury a revolving
fund for the Oklahoma Tax Commission to be designated the "Bringing
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Sitcoms Home from Hollywood Pilot Program Revolving Fund". The fund
shall be a continuing fund, not subject to fiscal year limitations,
and shall consist of all monies received by the Tax Commission which
are specifically required by law to be deposited in the fund, any
public or private donations, contributions and gifts received for
the benefit of the fund and any amounts appropriated by the Oklahoma
Legislature. All monies accruing to the credit of the fund are
hereby appropriated and may be budgeted and expended by the Tax
Commission for the purpose of paying rebates as provided in this
act. Expenditures from the fund shall be made upon warrants issued
by the State Treasurer against claims filed as prescribed by law
with the Director of the Office of Management and Enterprise
Services for approval and payment.
B. Funds from the Bringing Sitcoms Home from Hollywood Pilot
Program Revolving Fund shall only be used for the purpose of live
audience episodic series filmed in Oklahoma with a live studio
audience.
C. Any unencumbered funds remaining in the Bringing Sitcoms
Home from Hollywood Pilot Program Revolving Fund upon the expiration
of this act, any remaining funds shall be transferred to the State
Treasurer for deposit in the General Revenue Fund.
SECTION 7. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 3642.7 of Title 68, unless there
is created a duplication in numbering, reads as follows:
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The provisions of the Bringing Sitcoms Home from Hollywood Pilot
Program Act shall be terminated effective July 1, 2032.
SECTION 8. This act shall become effective November 1, 2025.
60-1-13173 JM 03/05/25