HB 2219 Oklahoma House · 2026 Regular Session

Revenue and taxation; Oklahoma Revenue and Taxation Act of 2025; effective date.

HB 2219, the "Crossroads Sound and Screen Act," creates tax rebates for music production companies that create content in Oklahoma. It offers tiered rebates (10-25% of facility costs, plus up to 14% more for Oklahoma-based talent or local work) with a $500,000 maximum per project and a $10 million annual spending cap. To qualify, companies must meet requirements like paying Oklahoma crews, carrying insurance, and participating in promotional activities. The program is administered by the Oklahoma Department of Commerce and Tax Commission using a dedicated revolving fund.

Issues: ✓ Budget & Taxes

Bill status died 1 of 4 stages cleared

Introduction

Feb 2025

Committee Review

Floor Vote

Governor

Introduced Feb 3, 2025 Last action Feb 24, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Proposed Policy Committee Substitute 1 · 8 edits

MODERATE

This bill completely replaces the original revenue and taxation measure with a new film and music production incentive program called the Crossroads Sound and Screen Act. The new legislation creates a rebate system for music productions filmed in Oklahoma, replacing the previous generic revenue and taxation framework.

Scope change

The bill scope changed from a general revenue and taxation act to a specific film and music production incentive program focused on qualifying productions and facilities.

SCOPE

Replaced general revenue and taxation act with specific Crossroads Sound and Screen Act for music and film productions

DEFINITION

Created new definitions for qualified production, qualified production company, and qualified production facility

FISCAL

Established rebate percentages ranging from 10-30% based on production costs and local hiring

Set annual funding cap of $10 million and per-production cap of $500,000

ELIGIBILITY

Added eligibility requirements for musicians, artists, producers, and engineers to be Oklahoma-based

REQUIREMENT

Required public ticketed concerts with specific venue capacity and Oklahoma-based opening acts for additional rebates

ENFORCEMENT

Assigned administration to Oklahoma Department of Commerce and Oklahoma Tax Commission with rule-making authority

TIMELINE

Changed effective date from November 1, 2025 to unspecified date in new text

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 24, 2025

Lower · Passed

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

lower

Feb 17, 2025

Committee

Referred to Appropriations and Budget Finance Subcommittee

lower

Feb 17, 2025

Committee

Referred to Appropriations and Budget

lower

Feb 3, 2025

Introduced

First Reading

lower

2 primary · 0 co-sponsors