Revenue and taxation; Filmed in Oklahoma Act of 2021; incentive amounts; effective date; emergency.

HB 1970 amends Oklahoma's film tax incentive program to increase support for productions filming in the state. It establishes a base incentive of 30% of eligible production costs, plus additional incentives for specific criteria like filming in small counties (3%), small towns (2%), soundstages (5%), TV series (2-5%), and Oklahoma-based post-production work (3-5%). All incentives combined cannot exceed 30% of total eligible costs. The law takes effect July 1, 2025, applying to qualifying film and television productions meeting these criteria.