Oklahoma legislation · 2026 Regular Session
Oklahoma HB3348: Revenue and taxation; Oklahoma Film Enhancement Rebate Program; faith-based films; effective date.
Status: In committee, February 4, 2026
What the bill says
An Act relating to revenue and taxation; amending O.S. 2021, Section 3624, as amended by Section 47, Chapter 228, O.S.L. 2022 (68 O.S. Supp. 2025, Section 3624), which relates to the Oklahoma Film Enhancement Rebate Program; modifying eligibility requirements for rebate program; providing eligibility of rebate program for faith-based films based upon production costs; and providing an effective date.
From the introduced text, January 14, 2026:
An Act relating to revenue and taxation; amending O.S. 2021, Section 3624, as amended by Section 47, Chapter 228, O.S.L. 2022 (68 O.S. Supp. 2025, Section 3624), which relates to the Oklahoma Film Enhancement Rebate Program; modifying eligibility requirements for rebate program; providing eligibility of rebate program for faith-based films based upon production costs; and providing an effective date. BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: SECTION 1. AMENDATORY 68 O.S. 2021, Section 3624, as amended by Section 47, Chapter 228, O.S.L. 2022 (68 O.S. Supp. 2025, Section 3624), is amended to read as follows: Section 3624. A. There is hereby created the Oklahoma Film Enhancement Rebate Program. A rebate in the amount of up to seventeen percent (17%) of documented expenditures made in Oklahoma directly attributable to the production of a film, television production, or television commercial, as defined in Section 3623 of this title, in this state, may be paid to the production company Req. No. 15748 Page resp onsible for the production. Provided, for documented expenditures made after July 1, 2009, the rebate amount shall be thirty-five percent (35%), except as provided in subsection B of this section. B. The amount of rebate paid to the production company as provided for in subsection A of this section shall be increased by an additional …
Sponsors
- Danny Williams (R, HD-028) · primary sponsor
Latest actions
- : Referred to Rules
- : Withdrawn from Appropriations and Budget Committee
- : Withdrawn from Appropriations and Budget Finance Subcommittee Committee
- : Referred to Appropriations and Budget Finance Subcommittee
- : Second Reading referred to Appropriations and Budget
- : Authored by Representative Williams
- : First Reading
Subjects: Taxation, Economic Development
Common questions
- What is HB3348?
- HB3348 is a bill in the Oklahoma Legislature (2026 Regular Session): Revenue and taxation; Oklahoma Film Enhancement Rebate Program; faith-based films; effective date.
- What does HB3348 do?
- In its own words: An Act relating to revenue and taxation; amending O.S. 2021, Section 3624, as amended by Section 47, Chapter 228, O.S.L. 2022 (68 O.S. Supp. 2025, Section 3624), which relates to the Oklahoma Film Enhancement Rebate Program; modifying eligibility requirements for rebate program; providing eligibility of rebate program for faith-based films based upon production costs; and providing an effective date.
- What is the status of HB3348?
- In committee as of February 4, 2026. Latest action: Referred to Rules (February 4, 2026).
- Who sponsored HB3348?
- Danny Williams (R, HD-028).
- Where is the official record for HB3348?
- On the Oklahoma Legislature website: https://www.oklegislature.gov/BillInfo.aspx?Bill=HB3348&Session=2600
Source: official Oklahoma record. Tracked by Delilah, AI for legislation across all 50 states and Congress.