OK HB4215

Amends the Filmed in Oklahoma Act of 2021 to modify expenditure requirements for film production rebate incentives

Maintains the $30 million annual cap on total rebate payments pre-qualified by the Department of Commerce

Allocates rebates into two tiers: $7.5 million for smaller productions (under $7.5 million in expenditures) and $22.5 million for larger productions ($7.5 million or more in expenditures)

Requires minimum expenditures of $50,000 for in-state productions or $20,000 for out-of-state productions to qualify for rebates

Allows unused rebate funds from any fiscal year to roll over and be added to subsequent years' allocation limits; effective November 1, 2026