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.

Added a new definition for 'Nonresident crew member' to clarify that non-Oklahoma residents hired for in-state productions and subject to state employment taxes are covered by the bill.

Changed the document title from 'Proposed Subcommittee Substitute' to 'Committee Substitute' and updated the amendment header to reflect the House Committee's version.

Updated the document tracking number from Req. No. 12699 to Req. No. 13247.

Added a new definition for 'Oklahoma Expatriate' to clarify which individuals' wages can be counted toward incentive requirements.

Added 'wages and salaries of persons registered as an Oklahoma Expatriate' to the list of eligible expenditures for tax incentives.

Corrected line breaks, spacing, and paragraph numbering throughout the document to improve readability and standard formatting.

Removed redundant text and formatting artifacts from the previous draft version.

The bill's summary of purposes was updated to include modifications to expenditure amounts, base incentive amounts, nonresident wage provisions, and post-production expense requirements.

The list of amended statutes was expanded to include Sections 3634, 3635, and 3636, in addition to the original sections.

The bill text was completely replaced with a new version containing updated line numbers and formatting consistent with the committee's proposed substitute.

Removed page headers and line numbers specific to the Engrossed version.

Added page headers and line numbers specific to the Enrolled version.

Changed the document title from 'ENGROSSED HOUSE' to 'ENROLLED HOUSE' to indicate final legislative status.

Added detailed definitions for 'above-the-line personnel' (producers, cast, writers, directors), 'apprentice,' 'crew,' '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.'

Modified the definition of eligible expenditures to explicitly include wages for residents, students, military personnel, and registered Oklahoma Expatriates, while capping above-the-line personnel salaries at 25% of total expenditures.

Added requirements for apprentices to complete specific safety and workplace behavior training courses.

Reorganized the bill structure from a single amendment to a multi-section act including codification, emergency declaration, and effective date provisions.