Oklahoma Code § 68-3637

Title 68. Revenue And Taxation: Qualifications for maximum incentive amounts – Projects
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filmed in state.
To qualify for the maximum twenty percent (20%) base incentive
payment authorized for Oklahoma production projects pursuant to
subsection A of Section 5 of this act, the production project shall
utilize the services of apprentices according to the following
requirements:
1.  For a production with Oklahoma expenditures of Seven Million
Five Hundred Thousand Dollars ($7,500,000.00) or less, two (2)
apprentices;
2.  For a production with Oklahoma expenditures greater than
Seven Million Five Hundred Thousand Dollars ($7,500,000.00) and
Fifteen Million Dollars ($15,000,000.00) or less, four (4)
apprentices;
3.  For a production with Oklahoma expenditures greater than
Fifteen Million Dollars ($15,000,000.00) and Twenty-five Million
Dollars ($25,000,000.00) or less, eight (8) apprentices; and
4.  For a production with Oklahoma expenditures greater than
Twenty-five Million Dollars ($25,000,000.00), sixteen (16)
apprentices.

Added by Laws 2021, c. 516, § 7, eff. July 1, 2021.  Amended by Laws
2025, c. 341, § 3, eff. July 1, 2025.
NOTE:  Laws 2021, c. 516, § 15 states that the provisions of this
act shall be contingent upon the enactment of the provisions of
House Bill No. 2946 (c. 512) of the 1st Regular Session of the 58th
Oklahoma Legislature.  House Bill No. 2946 was approved by the
Governor on May 24, 2021.

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