HB 2110 Summary

• Establishes the "Bringing Sitcoms Home from Hollywood Pilot Program Act" to create a tax incentive rebate program for live audience episodic television series filmed in Oklahoma, administered by the Oklahoma Department of Commerce and Oklahoma Tax Commission.

• Provides base incentive rebates of minimum 25% of qualified production expenditures, with additional incentives up to 5% for location filming, soundstage use, and post-production expenses, capped at maximum 30% total rebate.

• Requires production companies to meet eligibility criteria including $200,000 minimum budget per episode, six episodes per season minimum, $1,000,000 liability insurance, and use of apprentices (2-16 depending on budget size).

• Creates a revolving fund with maximum $10,000,000 in annual approved claims, with unencumbered funds transferred to the General Revenue Fund upon program expiration.

• Program becomes effective November 1, 2025, and terminates July 1, 2032; production companies cannot claim both incentive rebates and sales tax exemptions for the same project.