Resident/Non Resident (w/provision*) ATL: 35%-37%
Resident/Expatriate BTL: 35%-37%
Minimum Spend: $25K (in-state); $50K (total budget)
Project Cap: None
Compensation Cap: None
35% on qualified expenditures including, but not limited to:
Labor (resident and non-resident)
Travel (in-state and out-of-state)
NOTE: Expenditures must be paid to an Oklahoma based company.
2% added total rebate of qualifying expenditures when OK music/recording is utilized in production.
Annual Rolling Cap: $4M
Sunset Date: June 30, 2024
Screen Credit: Yes
CPA Audit: Yes
Loan-out Registration: Yes
*Non-resident ATL can qualify if paid through a loan-out registered with the Oklahoma Secretary of State.
**Non-resident BTL can qualify for salaries paid to an individual registered as an Oklahoma Expatriate by the Oklahoma Film + Music Office. The company must provide proof of complete financing prior to the commencement of principal photography.