HB 2218 Oklahoma House · 2025 Regular Session

Economic development; Local Music Incentive Act of 2025; definitions; incentives; reports; procedures; effective date; emergency.

HB 2218 creates tax rebates for Oklahoma venues hosting local musicians, with a $10 million annual budget limit. Venues can receive rebates covering sales tax or drink tax collected during a 24-hour window around performances, capped at $2,000 per event and $50,000 yearly per venue. To qualify, performances must be at least 30 minutes long, feature Oklahoma resident performers (or majority-Oklahoma-owned businesses), and consist of at least 80% live vocal/instrumental music (excluding karaoke or recorded music). The bill directly affects local music venues, performers, and tribal entities operating under tribal compacts.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2025

Committee Review

Floor Vote

Governor

Introduced Feb 3, 2025 Last action Feb 17, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

Proposed Committee Substitute (sub committee) 1 → Proposed Committee Substitute (sub committee) 2 · 5 edits

MODERATE

The bill was revised to update page numbers and request numbers, clarify payment thresholds for musical performances, and add new definitions for key terms. The most significant substantive change is the addition of definitions for 'Mixed beverage gross receipts tax', 'Musical performance', 'Resident', 'Sales tax', and 'Ticketed venue' to clarify how the law applies to tribal gaming facilities and performers.

Scope change

The bill's scope was expanded to include clearer definitions of terms related to tribal gaming facilities and musical performances, ensuring consistent application across different venues and performer types.

TECHNICAL

Updated document request numbers from 12496 to 12691 and changed the date from February 13, 2025 to February 14, 2025.

REQUIREMENT

Changed the minimum payment requirement for musical performances from a tiered hourly rate to a flat minimum of $100 per performance, regardless of duration.

DEFINITION

Added new definitions for 'Mixed beverage gross receipts tax', 'Musical performance', 'Resident', 'Sales tax', and 'Ticketed venue' to clarify application to tribal gaming facilities.

Clarified that 'Musical performance' excludes karaoke and pre-recorded music, and requires at least 80% of event time to be live vocal or instrumental performance.

Defined 'Resident' as someone living in Oklahoma for at least six months per year, with temporary absences for work not counting against residency.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 17, 2025

Lower · Passed

Recommendation to the full committee; Do Pass, amended by committee substitute Appropriations and Budget Natural Resources Subcommittee

lower

Feb 4, 2025

Committee

Referred to Appropriations and Budget Natural Resources Subcommittee

lower

Feb 3, 2025

Introduced

First Reading

lower

1 primary · 0 co-sponsors