Rebate Anchor

The Filmed in Oklahoma Act of 2021New Rebate Program Opens July 1, 2021

The “Filmed in Oklahoma Act of 2021” was signed by Governor Kevin Stitt on May 24, 2021. This bill created a new Oklahoma Film Enhancement Rebate Program that will go into effect on July 1, 2021. Oklahoma’s former rebate program, the “Compete with Canada Film Act”, will continue to exist until its scheduled sunset date of July 1, 2027 to allow films in that program to finish out their claims, but no new applications for that program will be accepted. All new applications will apply for the new and expanded “Filmed in Oklahoma Act of 2021” rebate program. The date for the new program to begin accepting applications will be announced soon; stay tuned for more information. For questions, please contact Jeanette Stanton at Jeanette.Stanton@TravelOK.com or Lindsay Martin at Lindsay.Martin@TravelOK.com.

CLICK HERE TO READ OUR ANNOUNCEMENT

Q: When does the new program begin?

A: The new program will begin when the bill goes into effect on July 1, 2021.

Q: When can I apply for the new program?

A: We are currently working on the new online application for the Filmed in Oklahoma Act of 2021. Our target date is to have everything ready by mid-July, but there is a chance it could be delayed by a few days. If you’d like to be notified when the new portal opens, please click here to join our mailing list for updates on the new program.

Q: Will applications be approved on a first-come, first-served basis?

A: No. OF+MO considers each Eligibility Application individually based upon many factors, including compliance with the Administrative Rules (coming soon!), the Filmed in Oklahoma Act of 2021, the benefits of the project to Oklahoma (such as economic impact, jobs, tourism, branding, image and follow-on work), funds available, anticipated future program needs, and other projects applying for a rebate. Application does not guarantee acceptance.

Q: If I would like to apply for the new program, am I allowed to start filming before July 1, 2021?

A: Yes. Please be aware that OF+MO cannot guarantee that any productions will be approved for the new program before July 1, 2021, and filming before the new program begins does not guarantee that your production will be approved. However, a commitment to filming in Oklahoma before the new program begins will be taken into account when OF+MO is considering new applications. If a production that filmed before July 1, 2021 is approved for the Filmed in Oklahoma Act of 2021 rebate program, any qualified expenditures made before July 1, 2021 will count towards the total qualified expenditures.

Q: Is there a document I can have that explains the rules and details of the new program?

A: There will be soon! We are currently finalizing new Administrative Rules that will accompany the Filmed in Oklahoma Act of 2021. This document will include definitions and more information about the program. You can view our previous Administrative Rules here if you’d like an idea of what this document will look like. If you’d like to be notified when the new Administrative Rules are published, please click here to join our mailing list for updates on the new program.

Q: What are the new changes to the bill?

A: You can find the new bill in it’s entirety here, but we’ve created an outline below of the biggest changes:

“Filmed in Oklahoma Act of 2021” – Film Cash Rebate Program

  • New $30m annual cap
    • $7.5m a year must go to productions with budgets less than $7.5m
    • $22.5m a year must go to productions with budgets at least $7.5m

To be eligible for the program, a production’s budget must be at least $50k

  • Incentive: up to a base of 20% (Maximum 38%)
    • Up to a 3% uplift for at least 25% of main crew principal photography on location in a county of less than 250k
    • Up to a 2% uplift for at least 25% of main crew principal photography on location in a municipality having less than 13k (regardless of county)
    • Up to a 5% uplift for at least 25% of main crew principal photography on a qualified soundstage
    • Up to a 2% uplift for a TV Series pilot
    • Up to a 5% uplift for a TV series that is filmed for one or more seasons
    • Up to a 5% uplift for a multi-film deal (at least three films in three years)
    • Up to a 3% uplift for post-production expenses that are at least 3% of Qualified Production Expenditures (includes music)

Incentive for nonresident crew is 7.5%
(non-resident crew wages do not qualify for the 20% base incentive or uplifts and do not count towards total Qualified Production Expenditures that determine the ATL Maximum)

  • Stand-alone post production incentive of 20% for projects filmed in another state
    • Post production uplift of 2% for a pilot and 5% for a series with one or more season
    • Post production uplift of 5% for a multi-film deal
  • Apprentice program
    • Apprentices are required for every production in the program with the amount depending on budget size.
      • < $7.5m budget – 2 apprentices
      • $7.5m – $15m – 4 apprentices
      • $15m – $25m – 8 apprentices
      • > $25m – 16 apprentices

The application portal for the Filmed in Oklahoma Act of 2021 is not open yet, but click the button below to sign up to be notified when the application portal is open.

SIGN UP TO BE NOTIFIED

The Compete with Canada Act(No longer accepting new applications)

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%.

The Oklahoma Film Enhancement Rebate Program statute is found in Oklahoma Statute Title 68 Section 3621 through 3626.

The Oklahoma Film + Music Office (OF+MO) believes the highest priority to maintain our state’s film industry amid the COVID-19 Pandemic is the safety of Oklahoma’s filmmakers, crew members, talent, vendors, location owners and cities. As such, and in accordance with the State of Oklahoma’s three-phased approach to safely reopen the economy, known as The Open Up and Recover Safely (OURS) plan, OF+MO has released Considerations for Oklahoma Filmmaking during COVID-19 in a printable PDF along with a newly added Reopening Oklahoma webpage with additional related resources for filmmakers at this time.

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, AND a certificate of automobile liability insurance with a minimums of $250,000/500,000/250,000 coverage, or certification that no employee of the production will drive an automobile as part of the production.

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.

Final rebate applications will be accompanied by a CPA’s report, prepared at the expense of the applicant, attesting that the amounts in the application are qualified Oklahoma expenditures (QOE) that comply with the requirements of the Administrative Rules.

For projects with QOE over $250,000, the materiality threshold used for CPA Review is the lesser of 1% of QOE or $100,000. For projects with QOE under $250,000, contact the Oklahoma Film + Music Office.

Projects deemed as child pornography in subsection A 1024.1 of Title 21 of Oklahoma Statutes, or as obscene material as defined in paragraph 1 of subsection B of section 1024.1 of Title 21 of Oklahoma Statutes, do not qualify for the Oklahoma Film Enhancement Rebate Program.

For information on applying for the Oklahoma Film Enhancement Rebate Program, please review the Administrative Rules for Application.

Have a question? Please review our FAQ page.

For additional questions about the Oklahoma Film Enhancement Rebate Program, please contact OF+MO’s Director, Tava Maloy Sofsky, or OF+MO’s Deputy Director, Jeanette Stanton, at 405.522.9635 or email at Tava.Sofsky@TravelOK.com or Jeanette.Stanton@TravelOK.com.

The Oklahoma Film + Music Office is pleased to accept applications for productions seeking to film in Oklahoma and utilize the Oklahoma Film Enhancement Rebate Program.

If you have any questions, please contact OF+MO’s Director, Tava Maloy Sofsky, or OF+MO’s Deputy Director, Jeanette Stanton, at 405.522.9635 or email at Tava.Sofsky@TravelOK.com or Jeanette.Stanton@TravelOK.com.

Queue Anchor

Now Filming

The list below indicates the films that have been conditionally pre-qualified to utilize the Oklahoma Film Enhancement Rebate Program.

This list is subject to change based on compliance with the rebate guidelines.

Crew members interested in applying for a job can send their information and resume to the email address listed with each production.

Killers of the Flower Moon
Apple Studios
April 19 – August 22, 2021
Interested crew members can fill out this form.

Help Wanted (35%)
Help Wanted, LLC
July 9-25, 2021
RonnieWiskup@gmail.com

Revised July 2, 2021

Exemption Anchor

Point of Purchase Sales Tax Exemption

The Point of Purchase Sales Tax Exemption exempts qualified film productions from paying sales tax on property or services related to the film production. There is no minimum budget or expenditure requirement to take advantage of this incentive. The state’s current sales tax is 4.5%. Local taxes, which vary from city to city and county to county, average between 3% and 4%.

This Point of Purchase Sales Tax Exemption cannot be used in conjunction with the Oklahoma Film Enhancement Rebate Program.

The Point of Purchase Sales Tax Exemption is facilitated by the Oklahoma Tax Commission. Download and complete the Point of Purchase Sales Tax Exemption form HERE (pdf). Submit to the Oklahoma Tax Commission by mailing the completed form to the following address:

Oklahoma Tax Commission
P.O. Box 26920
Oklahoma City, OK, 73126

BACK

CLICK HERE FOR INFO ON THE NEW FILM CASH REBATE