HB 2374: Revenue and taxation; Filmed in Oklahoma Act of 2021; procedures for withholding tax; income tax treatment; set aside amount for economic impact reviews; effective date; emergency. - Oklahoma

Floor (House) → Floor (Senate) · 5 edits

MODERATE

The bill was amended during Senate review to clarify and expand definitions related to film production tax incentives in Oklahoma. Key changes include adding a 25% cap on above-the-line personnel salaries relative to total expenditures, renumbering and clarifying definitions for crew members, apprentices, and loan-out corporations, and expanding the definition of 'film' to include interactive and video gaming productions.

Scope change

The bill's scope expanded to include interactive and video gaming productions under the film tax incentive program, while adding stricter limitations on the percentage of above-the-line personnel compensation that can be counted toward qualifying expenditures.

ELIGIBILITY

Added a 25% cap on above-the-line personnel salaries (producers, cast, writers, directors) relative to total production expenditures to qualify for tax incentives.

DEFINITION

Expanded the definition of 'Film' to include interactive and video gaming productions using techniques like green screen and motion capture.

Renumbered and clarified definitions for crew, apprentices, loan-out corporations, and multi-film deals to improve clarity and consistency.

Added definitions for 'Nonresident crew member' and 'Qualified soundstage facility' to clarify eligibility and certification requirements.

REQUIREMENT

Modified the definition of 'Expenditure' to include wages for Oklahoma Expatriates registered with the Film and Music Office.

Proposed Committee Substitute (sub committee) 2 → House Committee Substitute · 3 edits

MINOR

The bill was amended to replace the proposed subcommittee substitute with a committee substitute version, updating formatting and renumbering definitions. The substantive policy content remains largely unchanged, with minor adjustments to spacing and line numbering in the definitions section.

TECHNICAL

Document title changed from 'PROPOSED SUBCOMMITTEE SUBSTITUTE' to 'COMMITTEE SUBSTITUTE' to reflect the legislative process stage.

Request number updated from 12699 to 13247 on multiple pages, indicating a new version of the bill.

Minor formatting adjustments including spacing changes in definition paragraphs and renumbering of definition clauses (e.g., '8. 10.' and '9. 11.' indicating skipped numbers from previous version).

Proposed Committee Substitute (sub committee) 1 → Proposed Committee Substitute (sub committee) 2 · 6 edits

MODERATE

This legislative amendment updates the definitions and structure of Oklahoma's film and television tax incentive program. The changes clarify who qualifies for incentives, adjust percentage thresholds for crew and production costs, and add new categories for eligible workers and project types.

Scope change

The bill's scope expanded to include new categories of eligible personnel and projects, with modified percentage requirements for qualifying expenditures.

DEFINITION

Added new definition for 'Oklahoma-based' requiring an income tax requirement, and expanded 'Crew' definition to explicitly exclude above-the-line personnel.

Introduced new definitions for 'Loan-out corporation', 'Multi-film deal', and 'Oklahoma Expatriate' to clarify eligibility for specific worker categories.

ELIGIBILITY

Changed 'Eligible television series' threshold from 'seventy-five percent' to 'more than seventy-five percent' for filming within the state.

Added new expenditure category (paragraph g) for wages and salaries of persons registered as Oklahoma Expatriates by the Film and Music Office.

REQUIREMENT

Modified 'Above-the-line personnel' definition to clarify that their qualifying salary cannot comprise more than 25% of total expenditures, with specific conditions for loan-out corporations and Oklahoma-based personnel.

TECHNICAL

Reorganized the bill's text structure, renumbered sections, and updated formatting of the proposed substitute document.

Enrolled (final version) → Proposed Committee Substitute (sub committee) 1 · 4 edits

MODERATE

The bill was completely rewritten by the committee to update references to additional tax sections and clarify the scope of the Filmed in Oklahoma Act. The new version expands the list of amended statutes to include Sections 3634, 3635, and 3636, which were not mentioned in the original enrolled version. This change ensures the legislation aligns with all related tax provisions and provides a more comprehensive framework for film production incentives in Oklahoma.

Scope change

The bill's scope was expanded to include additional statutory sections (3634, 3635, and 3636) that were previously omitted, broadening the legislative framework governing film production tax incentives.

TECHNICAL

Updated the list of amended Oklahoma Statutes to include Sections 3634, 3635, and 3636 in addition to the original sections 3632, 3633, 3636, and 3637.

Changed the bill title description to reflect the expanded list of amended sections, ensuring consistency with the substantive changes.

Replaced the enrolled bill header with a committee substitute header indicating this is a proposed amendment version.

Added committee amendment metadata including sponsor information, adoption signature line, and reading clerk designation.

Engrossed → Enrolled (final version) · 1 edit · May 7, 2025

MINOR

The bill text was converted from an Engrossed version to an Enrolled final version, with minor formatting adjustments and page number updates. No substantive policy changes, definitions, thresholds, or eligibility criteria were altered between the two versions.

TECHNICAL

Header formatting changed from 'ENGROSSED HOUSE' to 'ENROLLED HOUSE' with adjusted spacing and page numbering.

Introduced → Engrossed · 9 edits · May 6, 2025

MAJOR

The bill was significantly expanded from a single section amendment to a comprehensive multi-section amendment covering multiple sections of the Filmed in Oklahoma Act. The changes add new definitions for key terms, expand what counts as eligible production expenditures, and introduce new requirements for crew classification and tax treatment. This represents a major policy shift from a narrow credit modification to a broader framework governing film production incentives in Oklahoma.

Scope change

The bill now covers multiple sections of the statute (3632, 3633, and 3637) instead of just Section 3638, substantially expanding its scope to include definitions, withholding procedures, and income tax treatment provisions.

SCOPE

Bill scope expanded from amending only Section 3638 to amending Sections 3632, 3633, and 3637 of the Filmed in Oklahoma Act.

DEFINITION

Added comprehensive definitions for key terms including 'Above-the-line personnel', 'Apprentice', 'Crew', 'Eligible television series', 'Expenditure', 'Film', 'Live audience episodic television', 'Loan-out corporation', 'Multi-film deal', 'Nonresident crew member', 'Production company', 'Qualified production expenditure amount', and 'Qualified soundstage facility'.

Added definition for 'Multi-film deal' requiring 75% of main crew principal photography for three or more films within three years to qualify.

Added definition for 'Qualified soundstage facility' requiring at least 7,500 square feet of combined soundstage space.

ELIGIBILITY

Added specific eligibility criteria requiring that above-the-line personnel salaries cannot comprise more than 25% of total expenditures and that Oklahoma-based companies or individuals must have an Oklahoma income tax requirement.

Expanded expenditure definitions to include wages for residents, students at Oklahoma institutions, active military stationed in Oklahoma, restorative workforce program participants, and Oklahoma Expatriates registered by the Oklahoma Film and Music Office.

REQUIREMENT

Added new requirements for apprentices to complete safety training and courses preventing workplace misbehavior including bullying and sexual harassment.

Removed the requirement that production projects must display an Oklahoma Department of Commerce logo for at least five seconds in credits.

TECHNICAL

Added declaration of emergency provision and codification requirements not present in the original version.

Revenue and taxation; Filmed in Oklahoma Act of 2021; procedures for withholding tax; income tax treatment; set aside amount for economic impact reviews; effective date; emergency.

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