Oklahoma 2025 Regular Session

Oklahoma House Bill HB2110 Compare Versions

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28-ENGROSSED HOUSE
29-BILL NO. 2110 By: Osburn, Fetgatter, Tedford,
30-Dobrinski, and Hefner of
31-the House
29+HOUSE OF REPRESENTATIVES - FLOOR VERSION
30+
31+STATE OF OKLAHOMA
32+
33+1st Session of the 60th Legislature (2025)
34+
35+COMMITTEE SUBSTITUTE
36+FOR
37+HOUSE BILL NO. 2110 By: Osburn, Fetgatter, Tedford,
38+and Dobrinski of the House
3239
3340 and
3441
3542 Coleman of the Senate
3643
3744
3845
46+
47+COMMITTEE SUBSTITUTE
3948
4049 [ revenue and taxation – program – findings – terms –
4150 rebates – administration – rules – requirements –
4251 exemption – applications – payments – apprentices –
4352 logo – appearance – Revolving Fund – expenditures –
4453 funds – date – codification – effective date ]
4554
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4958 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
5059 SECTION 1. NEW LAW A new section of law to be codified
5160 in the Oklahoma Statutes as Section 3642.1 of Title 68, unless there
5261 is created a duplication in numbering, reads as follows:
5362 This act shall be known and may be cited as the "Bringing
5463 Sitcoms Home from Hollywood Pilot Program Act".
55-SECTION 2. NEW LAW A new section of law to be codified
56-in the Oklahoma Statutes as Section 3642.2 of Title 68, unless there
57-is created a duplication in numbering, reads as follows:
58-The Legislature hereby finds that the production of live
59-audience episodic television in Oklahoma not only provides jobs for
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91+SECTION 2. NEW LAW A new section of law to be codified
92+in the Oklahoma Statutes as Section 3642.2 of Title 68, unless there
93+is created a duplication in numbering, reads as follows:
94+A. The Legislature hereby finds that the production of live
95+audience episodic television in Oklahoma not only provides jobs for
8696 Oklahomans and dollars for Oklahoma businesses, but also enhances
8797 the state's image nationwide with a focus on authentic storytelling
8898 targeting Middle America. The Legislature also finds that the
8999 entertainment industry is always seeking economical locations that
90100 can help cut the costs of production. The Legislature further finds
91101 that the State of Oklahoma, with the appropriate incentive, can
92102 become a strategic site for live audience episodic television
93103 production, that serves as strategic retention for the production of
94104 live audience epsiodic series in Oklahoma. It is therefore the
95105 intent of the Legislature that Oklahoma provide a pilot program
96106 incentive specifically for live audience episodic television
97107 production in this state, carving out a niche in the industry that
98108 Oklahoma can be known for.
99109 SECTION 3. NEW LAW A new section of law to be codified
100110 in the Oklahoma Statutes as Section 3642.3 of Title 68, unless there
101111 is created a duplication in numbering, reads as follows:
102112 A. As used in the Bringing Sitcoms Home from Hollywood Pilot
103113 Program Act, each of the definitions used in Section 3632 of Title
104-68 of the Oklahoma Statutes shall have the same meaning for purposes
105-of this act.
106-B. In addition to the definitions referenced in subsection A of
107-this section, as used in the Bringing Sitcoms Home from Hollywood
108-Pilot Program Act:
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141+68 of the Oklahoma Statutes shall have the same meaning for purposes
142+of this act.
143+B. In addition to the definitions referenced in subsection A of
144+this section, as used in the Bringing Sitcoms Home from Hollywood
145+Pilot Program Act:
135146 1. "Live audience episodic series" means an episodic television
136147 series that is filmed in front of a live audience, which is not
137148 child sexual abuse material as defined in subsection A of Section
138149 1024.1 of Title 21 of the Oklahoma Statutes or obscene material as
139150 defined in paragraph 1 of subsection B of Section 1024.1 of Title 21
140151 of the Oklahoma Statutes including, but not limited to, live
141152 audience episodic series to be licensed for exhibition by individual
142153 television stations, groups of stations, networks, cable television
143154 stations, or other means or licensed for home viewing markets;
144155 2. "Live audience episodic television" means episodic
145156 television filmed in front of a live audience intended for broadcast
146157 on network television, cable, and streaming platforms. The audience
147-shall consist of a minimum of fifty people; and
158+would consist of a minimum of fifty people; and
148159 3. "Live audience studio facility" means a production facility
149160 to accommodate multi-camera operations and construction set and
150161 scenic elements with live audience seating.
151162 SECTION 4. NEW LAW A new section of law to be codified
152163 in the Oklahoma Statutes as Section 3642.4 of Title 68, unless there
153164 is created a duplication in numbering, reads as follows:
154-A. There is hereby created an incentive rebate program for
155-eligible live audience episodic series filmed or produced in
156-Oklahoma who meet the requirements of this act.
157-B. The rebate program shall be administered by the Oklahoma
158-Department of Commerce and the Oklahoma Tax Commission.
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192+A. There is hereby created an incentive rebate program for
193+eligible live audience episodic series filmed or produced in
194+Oklahoma who meet the requirements of this act.
195+B. The rebate program shall be administered by the Oklahoma
196+Department of Commerce and the Oklahoma Tax Commission.
185197 C. The Oklahoma Department of Commerce shall collect separate
186198 metrics specific to the Bringing Sitcoms Home from Hollywood Pilot
187199 Program and incentive rebate payments for evaluation of this pilot
188200 program.
189201 D. The Oklahoma Department of Commerce and the Oklahoma Tax
190202 Commission may promulgate rules to implement the provisions of this
191203 act.
192204 E. To be eligible for a rebate payment, a production company
193205 shall:
194206 1. Submit an application and documentation to the Oklahoma
195207 Department of Commerce as required by the Department;
196208 2. Have filed any Oklahoma tax returns and tax documents
197209 required by law;
198210 3. Provide evidence that all Oklahoma crew and local vendors
199211 have been paid and that there are no pending liens against the
200212 production company in this state;
201213 4. Provide evidence of financing for production prior to the
202214 commencement of principal photography;
203-5. Provide evidence of a certificate of general liability
204-insurance with a minimum coverage of One Million Dollars
205-($1,000,000.00) and a workers' compensation policy in compliance
206-with law, which shall include coverage of employer's liability; and
207-6. Provide evidence, as required by the Department, that the
208-projects pursuant to this act are completed.
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242+5. Provide evidence of a certificate of general liability
243+insurance with a minimum coverage of One Million Dollars
244+($1,000,000.00) and a workers' compensation policy in compliance
245+with law, which shall include coverage of employer's liability; and
246+6. Provide evidence, as required by the Department, that the
247+projects pursuant to this act are completed.
235248 F. A production company shall not be eligible to receive both a
236249 rebate payment pursuant to the provisions of this act and an
237250 exemption from sales tax pursuant to the provisions of paragraph 23
238251 of Section 1357 of Title 68 of the Oklahoma Statutes. If a
239252 production company has received the exemption from sales taxes and
240253 submits a claim for rebate pursuant to the provisions of this act,
241254 the company shall be required to fully repay the amount of the
242255 exemption to the Tax Commission. A claim for a rebate shall include
243256 documentation from the Tax Commission that repayment has been made
244257 as required in this subsection or shall include an affidavit from
245258 the production company that the company has not received an
246259 exemption from sales tax pursuant to the provisions of paragraph 23
247260 of Section 1357 of Title 68 of the Oklahoma Statutes.
248261 G. The Department of Commerce Oklahoma Film and Music Office
249262 shall approve or disapprove all claims for rebate and shall notify
250263 the Oklahoma Tax Commission. The Oklahoma Tax Commission shall,
251264 upon notification of approval from the Oklahoma Film and Music
252265 Office, issue payment for all approved claims from funds in the
253-Bringing Sitcoms Home from Hollywood Pilot Program Revolving Fund
254-created in Section 3647 of this title. The amount of claims
255-prequalified and approved by the Office for any single fiscal year
256-shall not exceed Ten Million Dollars ($10,000,000.00). If the
257-amount of approved claims exceeds the amount specified in this
258-subsection in a fiscal year, payments shall be made in the order in
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293+Bringing Sitcoms Home from Hollywood Pilot Program Revolving Fund
294+created in Section 3647 of this title. The amount of claims
295+prequalified and approved by the Office for any single fiscal year
296+shall not exceed Ten Million Dollars ($10,000,000.00). If the
297+amount of approved claims exceeds the amount specified in this
298+subsection in a fiscal year, payments shall be made in the order in
285299 which the claims are approved by the Oklahoma Film and Music Office.
286300 If an approved claim is not paid in whole or in part, the unpaid
287301 claim or unpaid portion may be paid upon the availability of funds.
288302 SECTION 5. NEW LAW A new section of law to be codified
289303 in the Oklahoma Statutes as Section 3642.5 of Title 68, unless there
290304 is created a duplication in numbering, reads as follows:
291305 A. Subject to the final approval of the eligibility application
292306 by the Oklahoma Department of Commerce, a requirement that the
293307 incentive payments made pursuant to the provisions of the act
294308 achieve the maximum positive impact for the Oklahoma economy and
295309 subject to the Oklahoma workforce requirements of this title, the
296310 base incentive amount for a live audience episodic series filmed in
297311 this state, shall be a minimum of twenty-five percent (25%) of the
298312 qualified goods and services production expenditure amount with the
299313 following requirements:
300314 1. Live audience episodic television series as defined in this
301-title shall meet all of the following requirements:
302-a. minimum budget for the live audience episodic series
303-shall be Two Hundred Thousand Dollars ($200,000.00)
304-per episode,
305-b. minimum of six episodes per season produced, and
306-c. minimum of fifty live audience members in attendance
307-for each episode filmed in a live audience studio
308-facility.
315+title must meet all of the following requirements:
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343+a. minimum budget for the live audience episodic series
344+shall be Two Hundred Thousand Dollars ($200,000.00)
345+per episode,
346+b. minimum of six (6) episodes per season produced,
347+c. minimum of fifty live audience members in attendance
348+for each episode filmed in a live audience studio
349+facility.
335350 2. For the production of live audience episodic series filmed
336-in this state, wages paid to nonresident crew shall be provided in a
337-fixed amount of twenty percent (20%) and wages paid to resident crew
338-shall be provided in a fixed amount of thirty percent (30%).
351+in this state, wages paid to nonresident crew, shall be provided in
352+a fixed amount of twenty percent (20%) and wages paid to resident
353+crew, shall be provided in a fixed amount of thirty percent (30%).
339354 B. In addition to the amount authorized by subsection A of this
340355 section, there may be an additional incentive amount, subject to the
341356 final approval of the Oklahoma Department of Commerce, in the
342357 maximum amount of:
343358 1. Three percent (3%) of the qualified production expenditure
344359 amount for projects where at least twenty-five percent (25%) of main
345360 crew principal photography days are filmed on location, excluding
346361 soundstage production, in any county of this state if the county has
347362 a population of less than two hundred fifty thousand (250,000)
348363 persons according to the Federal Decennial Census or most recent
349364 population estimate;
350365 2. Two percent (2%) of the qualified production expenditure
351366 amount for projects whose hub location, as determined by the
352-Department, is for projects where at least twenty-five percent (25%)
353-of main crew principal photography days are filmed on location, in a
354-municipality having a population of twenty-five thousand (25,000) or
355-fewer persons according to the Federal Decennial Census or most
356-recent population estimate regardless of the county in which the
357-municipality is located or partially located;
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394+Department, is for projects where at least twenty-five percent (25%)
395+of main crew principal photography days are filmed on location, in a
396+municipality having a population of twenty-five thousand (25,000) or
397+fewer persons according to the Federal Decennial Census or most
398+recent population estimate regardless of the county in which the
399+municipality is located or partially located;
384400 3. Five percent (5%) of the qualified production expenditure
385401 amount for at least twenty-five percent (25%) of main crew principal
386402 photography days are filmed at a qualified soundstage facility;
387403 4. Two percent (2%) of the qualified production expenditure
388404 amounts paid to an Oklahoma vendor for the post-production expenses
389405 of:
390406 a. music production, recording, mixing, or composition,
391407 or
392408 b. licensing of Oklahoma music, with a minimum
393409 expenditure of Twenty Thousand Dollars ($20,000.00);
394410 5. Three percent (3%) of the qualified production expenditure
395411 amount based on expenditures paid to Oklahoma vendors for post-
396412 production expenses with a minimum expenditure of three percent (3%)
397413 of Oklahoma production expenditures. Post-production expenditures
398414 include, but are not limited to, the following categories:
399415 a. sound recording or mixing,
400416 b. color grading,
401417 c. editorial work,
402-d. visual effects,
403-e. animation,
404-f. deliverables, excluding marketing and advertising,
405-g. editing equipment or editing facility rental,
406-h. color grading or digital intermediate processing,
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445+d. visual effects,
446+e. animation,
447+f. deliverables, excluding marketing and advertising,
448+g. editing equipment or editing facility rental,
449+h. color grading or digital intermediate processing,
433450 i. audio post-production processes including Foley artist
434-processes or services, and
451+processes or services,
435452 j. graphics, including, but not limited to, the GFX
436453 system.
437454 C. Notwithstanding any other provisions of this section or the
438455 provisions of the act to the contrary, in no case shall the total
439456 incentive payments authorized by this section exceed thirty percent
440457 (30%) of the otherwise qualified goods and services production
441458 expenditure amount. The incentive payment amount prescribed by
442459 subsection A of this section may be used in any combination with the
443460 additional incentive amounts authorized by subsection B of this
444461 section, but the combination of the incentive amounts shall not
445462 exceed thirty percent (30%).
446463 D. To qualify for the maximum twenty-five percent (25%) base
447464 incentive payment on qualified goods and services production
448465 expenditures for Oklahoma in live audience episodic series pursuant
449466 to subsection A of this section, the project shall utilize the
450467 services of apprentices according to the following requirements:
451-1. For a production with Oklahoma expenditures of Seven Million
452-Five Hundred Thousand Dollars ($7,500,000.00) or less, two
453-apprentices;
454-2. For a production with Oklahoma expenditures greater than
455-Seven Million Five Hundred Thousand Dollars ($7,500,000.00) and
456-Fifteen Million Dollars ($15,000,000.00) or less, four apprentices;
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495+1. For a production with Oklahoma expenditures of Seven Million
496+Five Hundred Thousand Dollars ($7,500,000.00) or less, two
497+apprentices;
498+2. For a production with Oklahoma expenditures greater than
499+Seven Million Five Hundred Thousand Dollars ($7,500,000.00) and
500+Fifteen Million Dollars ($15,000,000.00) or less, four apprentices;
483501 3. For a production with Oklahoma expenditures greater than
484502 Fifteen Million Dollars ($15,000,000.00) and Twenty-five Million
485503 Dollars ($25,000,000.00) or less, eight apprentices; and
486504 4. For a production with Oklahoma expenditures greater than
487505 Twenty-five Million Dollars ($25,000,000.00), sixteen apprentices.
488506 E. All production projects for which any incentive is paid
489507 pursuant to the provisions of this act shall contain a logo, as
490508 approved by the Oklahoma Department of Commerce, to be displayed in
491509 the credits of the finished production for a period of at least five
492510 (5) seconds or, if the production does not contain credits, the
493511 Oklahoma Department of Commerce shall obtain a commitment by the
494512 production company to provide equivalent value as determined by the
495513 Oklahoma Department of Commerce.
496514 SECTION 6. NEW LAW A new section of law to be codified
497515 in the Oklahoma Statutes as Section 3642.6 of Title 68, unless there
498516 is created a duplication in numbering, reads as follows:
499517 A. There is hereby created in the State Treasury a revolving
500518 fund for the Oklahoma Tax Commission to be designated the "Bringing
501-Sitcoms Home from Hollywood Pilot Program Revolving Fund". The fund
502-shall be a continuing fund, not subject to fiscal year limitations,
503-and shall consist of all monies received by the Tax Commission which
504-are specifically required by law to be deposited in the fund, any
505-public or private donations, contributions and gifts received for
506-the benefit of the fund and any amounts appropriated by the Oklahoma
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546+Sitcoms Home from Hollywood Pilot Program Revolving Fund". The fund
547+shall be a continuing fund, not subject to fiscal year limitations,
548+and shall consist of all monies received by the Tax Commission which
549+are specifically required by law to be deposited in the fund, any
550+public or private donations, contributions and gifts received for
551+the benefit of the fund and any amounts appropriated by the Oklahoma
533552 Legislature. All monies accruing to the credit of the fund are
534553 hereby appropriated and may be budgeted and expended by the Tax
535554 Commission for the purpose of paying rebates as provided in this
536555 act. Expenditures from the fund shall be made upon warrants issued
537556 by the State Treasurer against claims filed as prescribed by law
538557 with the Director of the Office of Management and Enterprise
539558 Services for approval and payment.
540559 B. Funds from the Bringing Sitcoms Home from Hollywood Pilot
541560 Program Revolving Fund shall only be used for the purpose of live
542561 audience episodic series filmed in Oklahoma with a live studio
543562 audience.
544563 C. Any unencumbered funds remaining in the Bringing Sitcoms
545-Home from Hollywood Pilot Program Revolving Fund, upon the
546-expiration of this act, shall be transferred to the State Treasurer
547-for deposit in the General Revenue Fund.
564+Home from Hollywood Pilot Program Revolving Fund upon the expiration
565+of this act, any remaining funds shall be transferred to the State
566+Treasurer for deposit in the General Revenue Fund.
548567 SECTION 7. NEW LAW A new section of law to be codified
549568 in the Oklahoma Statutes as Section 3642.7 of Title 68, unless there
550569 is created a duplication in numbering, reads as follows:
551-The provisions of the Bringing Sitcoms Home from Hollywood Pilot
552-Program Act shall be terminated effective July 1, 2032.
553-SECTION 8. This act shall become effective November 1, 2025.
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580-Passed the House of Representatives the 25th day of March, 2025.
597+The provisions of the Bringing Sitcoms Home from Hollywood Pilot
598+Program Act shall be terminated effective July 1, 2032.
599+SECTION 8. This act shall become effective November 1, 2025.
600+
601+COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET, dated
602+03/06/2025 - DO PASS, As Amended and Coauthored.
581603
582604
583-
584-
585- Presiding Officer of the House
586- of Representatives
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588-
589-
590-Passed the Senate the _____ day of __________, 2025.
591-
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595- Presiding Officer of the Senate