The Oklahoma Film Enhancement Rebate Program offers a cash rebate of 35-37% on qualifying Oklahoma expenditures to film and television productions filming in the state. The rebate is extended to film, television and commercial productions. The rebate currently has a $8 million rolling cap per fiscal year (July 1-June 30) and has been renewed through 2027. There is no per-project cap, but each production must have a minimum budget of $50,000 and spend $25,000 in qualified Oklahoma spend. Rebate funds are pre-qualified for eligible applicants on a first-come, first-served basis.
The rebate offers a base percentage of 35% on qualified Oklahoma expenditures. If a minimum of $20,000 is spent on music that has been recorded in Oklahoma by an Oklahoman or on Oklahoma music production costs, an additional 2% is added to the total rebate on qualified Oklahoma expenditures, for a total of 37%.
Qualifying Oklahoma expenditures subject to the rebate can be defined as taxable transactions conducted in Oklahoma and related to the production, to including:
- Wages paid to Oklahoma talent and crew, including employer paid payroll taxes (SUI, FUI, FICA, and Workers Comp) and union fringe
- Wages paid to below-the-line Oklahoma Expatriates (as defined in guidelines)
- Wages paid to above-the-line loan outs and L.L.C.’s registered to do business with the Oklahoma Secretary of State’s Office (cannot comprise more than 25% of the total rebate). There is no loan out withholding
- Story or screenplay costs paid to an Oklahoman or entity with an Oklahoma tax liability (also subject to 25% cap)
- Expenditures for purchases through Oklahoma vendors
- Lodging accommodations
- Building and facility rental
- Catering services, food and restaurant expenses
- Equipment rental
- Materials rental or purchase (including construction, operations, wardrobe and related services)
- Location fees
- Living expenses and per diem for Oklahoma filming dates (for both residents and non-residents)
- Transportation and vehicle rental
- Overnight courier services
- Airfare for travel originating or landing in Oklahoma
- Contracted services, including required third party CPA review by pre-certified Oklahoma accounting firm
- Production insurance
- Legal counsel
- Payroll companies
- Oklahoma music
The Oklahoma Film Enhancement Rebate Program statute is found in Oklahoma Statute Title 68 Section 3621 through 3626link.
Requirements: The production company must provide proof of complete financing prior to commencement of principal photography. Proof that 50% of funding is in place is due 60 days prior to the start of principal photography, and proof that complete funding is in place is due 30 days prior to the start of principal photography.
The production company must provide proof of general liability insurance with minimum coverage of $1 million, and a workers’ compensation policy pursuant to state law.
If the film is not bonded, no rebate money will be released until evidence is provided that all Oklahoma crew and vendors have been paid, along with evidence that there are no liens against any production company in the state of Oklahoma.
The project must have a minimum budget of $50,000 and spend a minimum of $25,000 in Oklahoma.
Film and television projects are required to include a screen credit to the Oklahoma Film + Music Office.
A third party CPA review of the rebate claim is required for all pre-qualified projects.