Revenue and taxation; Filmed in Oklahoma Act of 2021; expenditure requirements for incentive eligibility; effective date.

Added the Senate co-author's name to the bill header and corrected line numbering and spacing to match the floor version format.

The declaration of an emergency, which would have allowed the bill to take effect immediately upon passage, was removed.

The effective date was changed from July 1, 2026, to November 1, 2026, delaying when the new tax incentive rules apply.

The document header was updated to reflect the new 'Committee Substitute' status and a new request number instead of the original 'Proposed Policy Committee Substitute' status.

The effective date of the act was changed from November 1, 2026, to July 1, 2026.

A new Section 3 was added to declare an emergency, enabling the bill to take effect immediately upon approval instead of waiting for the start of the fiscal year.

The entire text of the bill was replaced with a new version, though the core funding limits and eligibility criteria appear to remain consistent with the original.

Changed the bill type from a new act to an amendatory measure updating an existing statute.

Restructured the $30 million annual rebate limit into two specific tiers based on project expenditure levels.

Increased the minimum project expenditure requirement from $20,000 to $50,000 to qualify for rebate payments.