In addition to meeting the $25,000 minimum Oklahoma spend, projects must have a total budget of at least $50,000.

The base credit is tiered: if less than 25% of crew are Oklahoma Residents, there is a 10% base; if 25-45% of crew are OK Residents, there is a 15% base; if 45% or more of crew are OK Residents, the project is eligible for the full 20% base.

For TV projects to be eligible, either 75% of the series season must be filmed within the state or, for an episodic television pilot, more than 75% of the pilot must be filmed within the state.

For projects that are not major from studios or are not shown to have full financing from an approved source, a bond is required. 

Apprentices are required for every production in the program with the amount depending on direct expenditures:
-For projects with a budget of $7,500,000 or less, two apprentices are required.
-For projects with a budget between $7,500,000 and $15,000,000, four apprentices are required.
-For projects with a budget between $15,000,000 and $15,000,000, eight apprentices are required.
-For projects with a budget greater than $25,000,000, sixteen apprentices are required.

For every apprentice position that was required but not filled, a 0.5% deduction from the base will be applied to the final payout.

TV Bonus: a 2% bump for TV pilots and 5% bump for seasons of TV. If a pilot is part of a multi-film deal, the project can qualify for the multi-film 5% but cannot
also receive the pilot 2%.

Projects must apply no more than one year prior to preproduction and no less than 14 days prior to preproduction. The application must include the most current version of the shooting script, the production budget, and proof that 50% of funding is in place. Spending must take place within two years after pre-qualification has been issued.

Acceptance to this program occurs on a case-by-case basis.

Salaries paid to non-resident BTL loan-outs and LLCs can qualify for a credit of up to 30%.

Of the $30,000,000 annual cap, $7,500,000 is allocated for productions with less than $7,500,000 in Oklahoma spending, and the remaining $22,500,000 is allocated for productions with $7,500,000 or more in Oklahoma spending. 

For BTL non-resident crew’s wages to qualify, they must be paid through a payroll company; crew cannot be compensated as contract labor. 

BTL non-resident crew’s compensation is not eligible for bonuses.

The Point-of-Purchase sales tax exemption may not be combined with the rebate.