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OK HB3348

OK HB3348
Revenue and taxation; Oklahoma Film Enhancement Rebate Program; faith-based films; effective date.


summary

Introduced
02/02/2026
In Committee
02/04/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

An Act relating to revenue and taxation; amending 68 O.S. 2021, Section 3624, as amended by Section 47, Chapter 228, O.S.L. 2022 (68 O.S. Supp. 2025, Section 3624), which relates to the Oklahoma Film Enhancement Rebate Program; modifying eligibility requirements for rebate program; providing eligibility of rebate program for faith-based films based upon production costs; and providing an effective date.

AI Summary

This bill modifies the Oklahoma Film Enhancement Rebate Program by allowing faith-based films to be eligible for rebates, even if their total production costs are $2,000,000 or less, which is a change from the previous minimum budget requirement of $50,000 with at least $25,000 spent in Oklahoma. The bill also specifies an effective date of November 1, 2026, for these changes. The Oklahoma Film Enhancement Rebate Program, administered by the Oklahoma Film and Music Office and the Oklahoma Tax Commission, provides rebates to production companies based on documented expenditures made in Oklahoma for film and television productions.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Referred to Rules (on 02/04/2026)

bill text


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