In addition to meeting the $25,000 minimum Oklahoma spend, projects must have a total budget of at least $50,000.

The base credit is tiered: if less than 25% of crew are Oklahoma Residents, there is a 10% base; if 25-45% of crew are OK Residents, there is a 15% base; if 45% or more of crew are OK Residents, the project is eligible for the full 20% base.

For TV projects to be eligible, either 75% of the series season must be filmed within the state or, for an episodic television pilot, more than 75% of the pilot must be filmed within the state.

For projects that are not major from studios or are not shown to have full financing from an approved source, a bond is required. 

Apprentices are required for every production in the program with the amount depending on direct expenditures:
-For projects with a budget of $7,500,000 or less, two apprentices are required.
-For projects with a budget between $7,500,000 and $15,000,000, four apprentices are required.
-For projects with a budget between $15,000,000 and $15,000,000, eight apprentices are required.
-For projects with a budget greater than $25,000,000, sixteen apprentices are required.

For every apprentice position that was required but not filled, a 0.5% deduction from the base will be applied to the final payout.

Rural County Bonus: a 3% bump if at least 25% of filming days occur on location in a county of less than 250,000 people. Filming must happen on location; soundstage production is not included.

Small Municipality Bonus: a 2% bump if at least 25% of filming occurs on location in a municipality of less than 25,000 people. Filming must happen on location; soundstage production is not included.

Soundstage Bonus: a 5% bump if 25% of the project is filmed at a certified soundstage facility as deemed by the state. 3% of direct expenditures must be spent at the soundstage in addition to meeting the 25% filming threshold.

Multi-Film Deal Bonus: a 5% bump for production companies that film three or more projects in three years in Oklahoma. In order for each project to receive the 5% bonus, it must film at least 75% of principal photography in Oklahoma. 5% of the direct spend will be held back on the first and second project and paid out at the completion of the third project.

TV Bonus: a 2% bump for TV pilots and 5% bump for seasons of TV. If a pilot is part of a multi-film deal, the project can qualify for the multi-film 5% but cannot
also receive the pilot 2%.

Music Bonus: a 2% bonus if at least 1% of qualified expenditures are spent on Oklahoma music production, recording, mixing, composition, or licensing of Oklahoma music.

Bonuses can be combined for a maximum credit of 30%.

Apply no more than one year prior to preproduction and no less than 45 days prior to pre-production. 

Applications should include the most current version of the shooting script, the production budget and proof that 50% of funding is in place at the time of application. 100% of funding must be in place 30 days prior to principal photography. 

Spending must take place within two years after pre-qualification has been issued.

Prrojects are accepted into the program on a case-by-case basis.

Salaries paid to non-resident ATL and BTL loan-outs and LLCs can qualify for a credit of up to 30% (base 20% plus bonuses), but non-resident ATL salaries are capped at 25% of total spend.

Of the $30,000,000 annual cap, $7,500,000 is allocated for productions with less than $7,500,000 in Oklahoma spending, and the remaining $22,500,000 is allocated for productions with $7,500,000 or more in Oklahoma spending. 

For BTL non-resident crew’s wages to qualify, they must be paid through a payroll company; crew cannot be compensated as contract labor. 

BTL non-resident crew’s compensation is not eligible for bonuses.

The Point-of-Purchase sales tax exemption may not be combined with the rebate.

Underlying rights for screenplays and novels paid to an Oklahoma entity or individuals with Oklahoma tax liability qualify for the rebate.

The previous rebate program with the base of 35% will remain active until 2027 to pay out those grandfathered in, but no new application shall be submitted for that program going forward.