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Bill > HB2110


OK HB2110

OK HB2110
Revenue and taxation; Bringing Sitcoms Home from Hollywood Pilot Program Act; short title; definitions; incentives; procedures; revolving fund; effective date.


summary

Introduced
02/03/2025
In Committee
04/23/2025
Crossed Over
03/26/2025
Passed
05/19/2025
Dead
Signed/Enacted/Adopted
05/27/2025

Introduced Session

2025 Regular Session

Bill Summary

An Act relating to revenue and taxation; enacting the Bringing Sitcoms Home from Hollywood Pilot Program Act; providing findings of the Legislature; defining terms; creating certain incentive rebate program; providing for administration of rebate program; directing the Oklahoma Department of Commerce to collect metrics for evaluation; authorizing the promulgation of rules; prescribing requirements for eligibility for incentive rebate payments; prohibiting receipt of incentive rebate payment and certain sales tax exemption; prescribing procedures for approval of applications; imposing certain limit with respect to incentive rebate payments; providing for base incentive amount; authorizing additional incentive amounts; prescribing maximum percentage amount; allowing for the utilization of services from apprentices; requiring production projects to use a certain logo and prescribing procedures related to duration of appearance; creating the Bringing Sitcoms Home from Hollywood Pilot Program Revolving Fund; providing for certain revenue; directing expenditures from the fund be made upon warrants issued by the State Treasurer; stating purpose of the fund; providing for transfer of unencumbered funds; terminating the fund by certain date; providing for codification; and providing an effective date. SUBJECT: Revenue and taxation

AI Summary

This bill establishes the Bringing Sitcoms Home from Hollywood Pilot Program, a targeted incentive program designed to attract live audience episodic television series production to Oklahoma. The legislation creates a rebate program administered by the Oklahoma Department of Commerce and Tax Commission that offers financial incentives to production companies filming TV shows with live studio audiences in the state. To qualify, productions must meet specific requirements, including a minimum budget of $200,000 per episode, at least six episodes per season, and a live audience of at least 50 people. The base incentive is 25% of qualified production expenditures, with potential additional incentives up to 30% for meeting certain criteria like filming in smaller counties, using local post-production services, and hiring Oklahoma apprentices. Production companies can receive rebates but cannot simultaneously claim a related sales tax exemption. A new revolving fund will be created to support these rebate payments, with a total cap of $10 million per fiscal year, and the program is set to expire on July 1, 2032. The Legislature justifies the program as a way to create jobs, support local businesses, and enhance Oklahoma's national image by positioning the state as a strategic location for television production.

Committee Categories

Budget and Finance, Labor and Employment

Sponsors (7)

Last Action

Becomes law without Governor's signature 05/25/2025 (on 05/27/2025)

bill text


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bill summary

Document Type Source Location
State Bill Page http://www.oklegislature.gov/BillInfo.aspx?Bill=hb2110&Session=2600
State Bill Page http://www.oklegislature.gov/BillInfo.aspx?Bill=hb2110&Session=2500
Proposed Committee Substitute (full committee) 1 https://www.oklegislature.gov/cf_pdf/2025-26%20COMMITTEE%20AMENDMENTS/House/HB2110%20FULLPCS1%20MIKE%20OSBURN-MAH.PDF
Fiscal Note/Analysis - Senate: HB2110 ENGR FI https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/impact%20statements/fiscal/Senate/HB2110%20ENGR%20FI.PDF
Fiscal Note/Analysis - House: Senate Amendment to House Bill https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/House/HB2110%20SAHB%20BILLSUM.PDF
Fiscal Note/Analysis - House: Committee Substitute https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/House/HB2110%20CS%20BILLSUM.PDF
Fiscal Note/Analysis - House: Proposed Committee Substitute (full committee) 2 https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/House/HB2110%20FULLPCS2%20BILLSUM.PDF
Fiscal Note/Analysis - House: Sub Committee Recommendation https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/House/HB2110%20SUBREC%20BILLSUM.PDF
Fiscal Note/Analysis - House: Proposed Committee Substitute (full committee) 1 https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/House/HB2110%20FULLPCS1%20BILLSUM.PDF
Fiscal Note/Analysis - House: Introduced https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/House/HB2110%20INT%20BILLSUM.PDF
BillText https://www.oklegislature.gov/cf_pdf/2025-26%20ENR/hB/HB2110%20ENR.PDF
Fiscal Note/Analysis - House: Senate Amendment to House Bill https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/House/HB2110%20SAHB%20BILLSUM.PDF
BillText https://www.oklegislature.gov/cf_pdf/2025-26%20AMENDMENTS/Amendment%20and%20Engr/HB2110%20SAHB%20AND%20ENGR.PDF
HB2110 (5-01-25) (COLEMAN) RT FA1 https://www.oklegislature.gov/cf_pdf/2025-26%20FLOOR%20AMENDMENTS/Senate/HB2110%20(5-01-25)%20(COLEMAN)%20RT%20FA1.PDF
BillText https://www.oklegislature.gov/cf_pdf/2025-26%20FLR/SFLR/HB2110%20SFLR.PDF
Fiscal Note/Analysis - Senate: HB2110 ENGR FI https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/impact%20statements/fiscal/Senate/HB2110%20ENGR%20FI.PDF
BillText https://www.oklegislature.gov/cf_pdf/2025-26%20ENGR/hB/HB2110%20ENGR.PDF
Fiscal Note/Analysis - House: Committee Substitute https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/House/HB2110%20CS%20BILLSUM.PDF
BillText https://www.oklegislature.gov/cf_pdf/2025-26%20FLR/HFLR/HB2110%20HFLR.PDF
BillText https://www.oklegislature.gov/cf_pdf/2025-26%20COMMITTEE%20SUBS/HCS/HB2110%20CS.PDF
Fiscal Note/Analysis - House: Proposed Committee Substitute (full committee) 2 https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/House/HB2110%20FULLPCS2%20BILLSUM.PDF
Proposed Committee Substitute (full committee) 2 https://www.oklegislature.gov/cf_pdf/2025-26%20COMMITTEE%20AMENDMENTS/House/HB2110%20FULLPCS2%20MIKE%20OSBURN-MAH.PDF
Fiscal Note/Analysis - House: Sub Committee Recommendation https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/House/HB2110%20SUBREC%20BILLSUM.PDF
Sub Committee Recommendation https://www.oklegislature.gov/cf_pdf/2025-26%20COMMITTEE%20SUBS/HCS/HB2110%20SUBREC.PDF
BillText https://www.oklegislature.gov/cf_pdf/2025-26%20INT/hB/HB2110%20INT.PDF
HB2110 FULLPCS1 MIKE OSBURN-MAH https://www.oklegislature.gov/cf_pdf/2025-26%20COMMITTEE%20AMENDMENTS/House/HB2110%20FULLPCS1%20MIKE%20OSBURN-MAH.PDF
Fiscal Note/Analysis - House: Proposed Committee Substitute (full committee) 1 https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/House/HB2110%20FULLPCS1%20BILLSUM.PDF
Fiscal Note/Analysis - House: Introduced https://www.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/House/HB2110%20INT%20BILLSUM.PDF
Fiscal Note/Analysis - House: Proposed Committee Substitute (full committee) 1 https://www3.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/House/HB2110%20FULLPCS1%20BILLSUM.PDF
HB2110 FULLPCS1 MIKE OSBURN-MAH https://www3.oklegislature.gov/cf_pdf/2025-26%20COMMITTEE%20AMENDMENTS/House/HB2110%20FULLPCS1%20MIKE%20OSBURN-MAH.PDF
Fiscal Note/Analysis - House: Introduced http://webserver1.lsb.state.ok.us/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/House/HB2110%20INT%20BILLSUM.PDF
Fiscal Note/Analysis - House: Introduced https://www3.oklegislature.gov/cf_pdf/2025-26%20SUPPORT%20DOCUMENTS/BILLSUM/House/HB2110%20INT%20BILLSUM.PDF
BillText https://www3.oklegislature.gov/cf_pdf/2025-26%20INT/hB/HB2110%20INT.PDF
BillText http://webserver1.lsb.state.ok.us/cf_pdf/2025-26%20INT/hB/HB2110%20INT.PDF
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