OK HB2110

Creates the "Bringing Sitcoms Home from Hollywood Pilot Program Act" offering rebates of 25-30% on qualified production expenditures for live audience episodic television series filmed in Oklahoma with a minimum 50-person live audience

Requires minimum budget of $200,000 per episode and at least 6 episodes per season; provides 30% rebate on resident crew wages and 20% on nonresident crew wages

Caps total incentive rebate payments at $10 million per fiscal year, administered by the Oklahoma Department of Commerce and Oklahoma Tax Commission

Offers additional incentives of 2-5% for filming in rural counties (under 250,000 population), small municipalities (under 25,000), qualified soundstages, and Oklahoma-based post-production services

Establishes the Bringing Sitcoms Home from Hollywood Pilot Program Revolving Fund; program becomes effective November 1, 2025 and terminates July 1, 2032