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

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%.

Applications for the stand-alone post-production incentive may be submitted no earlier than one (1) year prior to the occurrence of the post-production activity occurring in Oklahoma, but no later than fourteen (14) days prior to the occurrence of the post-production activity occurring in Oklahoma.

Applications should include: 

- The post-production budget or budget top sheet including post-productionservices 
- Proof of funding for the post-production services.

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.