HB 2219 Oklahoma House · 2025 Regular Session

Revenue and taxation; Oklahoma Revenue and Taxation Act of 2025; effective date.

HB 2219 creates a rebate program for music production companies in Oklahoma, providing cash refunds for costs incurred at qualifying music studios. It offers tiered rebates (10% for expenses under $20,000, 25% for $20,000+), with additional rebates (up to 7%) for using Oklahoma-based crew, completing work locally, or hosting qualifying concerts in the state. The program is capped at $500,000 per production and $10 million annually, funded by a new "Crossroads Sound and Screen Revolving Fund." Eligible producers must meet requirements like paying local crews, providing insurance, and participating in state-promoted events.

Issues: ✓ Budget & Taxes

Bill status died 1 of 4 stages cleared

Introduction

Feb 2025

Committee Review

Floor Vote

Governor

Introduced Feb 3, 2025 Last action Feb 24, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Proposed Policy Committee Substitute 1 · 6 edits

MODERATE

The bill was completely rewritten from a general revenue and taxation act into a specific film and music production incentive program. The new version creates the Crossroads Sound and Screen Act, which provides tax rebates to production companies that create music content in Oklahoma facilities.

Scope change

Changed from a general revenue and taxation act to a specific music production incentive program focused on sound recordings, albums, and scores.

SCOPE

Removed the original title 'Oklahoma Revenue and Taxation Act of 2025' and replaced it with 'Crossroads Sound and Screen Act'.

DEFINITION

Added new definitions for 'qualified production' (music content created in Oklahoma), 'qualified production company' (entities producing such content), and 'qualified production facility' (buildings with specific recording studios and storage requirements).

FISCAL

Created a rebate system offering 10-25% rebates on facility costs up to $20,000, with additional rebates for using Oklahoma-based musicians (5%), completing work in Oklahoma (2%), and hosting public concerts (2%).

Established spending caps: no single production can receive more than $500,000 in rebates, and total annual rebates are capped at $10 million.

REQUIREMENT

Added requirements for production companies to submit applications, file tax returns, pay all crew and vendors, and participate in promotional activities.

TIMELINE

Removed the original effective date of November 1, 2025; new effective date not specified in the substitute text.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 24, 2025

Lower · Passed

Recommendation to the full committee; Do Pass, amended by committee substitute Appropriations and Budget Finance Subcommittee

lower

Feb 17, 2025

Committee

Referred to Appropriations and Budget Finance Subcommittee

lower

Feb 17, 2025

Committee

Referred to Appropriations and Budget

lower

Feb 3, 2025

Introduced

First Reading

lower

2 primary · 0 co-sponsors