HB 2218 Oklahoma House · 2026 Regular Session

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

HB 2218 creates a state tax rebate program to support local music performances in Oklahoma. It provides rebates on sales tax or drink sales tax collected by venues during eligible events, capped at $10 million annually. To qualify, events must feature Oklahoma-based performers (individuals or businesses owned by Oklahomans) for at least 30 minutes, with venues paying performers at least $100 per event. The rebate limits are $2,000 per event and $50,000 per venue yearly, applying to both ticketed and unticketed venues that sell taxable goods or drinks.

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

Introduced → Proposed Committee Substitute (sub committee) 1 · 4 edits

MODERATE

The committee substitute amends HB 2218 to tighten eligibility criteria for the Local Music Incentive Act, requiring at least one local performer at events to qualify for incentives and clarifying that karaoke and pre-recorded music do not count as eligible performances. The amendment also adds a requirement that at least 80% of event time must consist of live vocal or instrumental performance to receive rebates.

Scope change

The bill's scope is narrowed to require local performer participation and stricter performance content requirements for rebate eligibility.

ELIGIBILITY

Changed 'local performer' definition to require at least one local performer at an eligible venue, rather than just any performer.

Modified eligible venue entity definition to explicitly include entities that are sales tax collection vendors or mixed beverage gross receipts tax remitters.

DEFINITION

Added new definition for 'Musical performance' that excludes karaoke and pre-recorded music delivery systems.

REQUIREMENT

Added requirement that at least 80% of total event time must consist of live vocal or instrumental performance to qualify for rebate payments.

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