Oklahoma § 68-3637 - Qualifications for maximum incentive amounts – Projects

§ 68-3637. Qualifications for maximum incentive amounts – Projects

filmed in state.

To qualify for the maximum twenty percent (20%) base incentive

payment authorized for Oklahoma production projects pursuant to

subsection A of Section 5 of this act, the production project shall

utilize the services of apprentices according to the following

requirements:

1. For a production with Oklahoma expenditures of Seven Million

Five Hundred Thousand Dollars ($7,500,000.00) or less, two (2)

apprentices;

2. For a production with Oklahoma expenditures greater than

Seven Million Five Hundred Thousand Dollars ($7,500,000.00) and

Fifteen Million Dollars ($15,000,000.00) or less, four (4)

apprentices;

3. For a production with Oklahoma expenditures greater than

Fifteen Million Dollars ($15,000,000.00) and Twenty-five Million

Dollars ($25,000,000.00) or less, eight (8) apprentices; and

4. For a production with Oklahoma expenditures greater than

Twenty-five Million Dollars ($25,000,000.00), sixteen (16)

apprentices.

Oklahoma Statutes - Title 68. Revenue and Taxation

Added by Laws 2021, c. 516, § 7, eff. July 1, 2021. Amended by Laws

2025, c. 341, § 3, eff. July 1, 2025.

NOTE: Laws 2021, c. 516, § 15 states that the provisions of this

act shall be contingent upon the enactment of the provisions of

House Bill No. 2946 (c. 512) of the 1st Regular Session of the 58th

Oklahoma Legislature. House Bill No. 2946 was approved by the

Governor on May 24, 2021.