---
type: "Bill"
title: "Revenue and taxation; Filmed in Oklahoma Act of 2021; modifying incentive related to certain post production activity; logo; effective date; emergency."
description: "Revenue and taxation; Filmed in Oklahoma Act of 2021; modifying incentive related to certain post production activity; logo; effective date; emergency."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2024"
identifier: "HB 2459"
citation: "Oklahoma HB 2459 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Hall", "Hill"]
version_count: 12
action_count: 43
vote_count: 6
first_action: "2023-02-06"
last_action: "2023-05-26"
source: "openstates"
source_identifier: "ocd-bill/e5178976-42e3-457e-94eb-320b2bd05c9b"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=HB2459&session=2400"
source_hash: "21179bfc27b66bc61f739a58a809c351e7415451e4ad85fa99974e02d863169d"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ok"]
---

# Oklahoma HB 2459 (2024) — Revenue and taxation; Filmed in Oklahoma Act of 2021; modifying incentive related to certain post production activity; logo; effective date; emergency.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 INT/hB/HB2459 INT.PDF)
2. **1 Floor Amendment by HILL (UNTIMELY FILED)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLOOR AMENDMENTS/House/HB2459 FA1 HILLBR-MAH(UNTIMELY FILED).PDF)
3. **Amended And Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 AMENDMENTS/Amendment & Engr/HB2459 SAHB & ENGR.PDF)
4. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENGR/hB/HB2459 ENGR.PDF)
5. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENR/hB/HB2459 ENR.PDF)
6. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/HFLR/HB2459 HFLR.PDF)
7. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/SFLR/HB2459 SFLR.PDF)
8. **HB2459 (4-17-23) (HALL) FS FA1.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLOOR AMENDMENTS/Senate/HB2459 (4-17-23) (HALL) FS FA1.PDF)
9. **HB2459 FULLPCS1 BRIAN HILL-MAH.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 COMMITTEE AMENDMENTS/House/HB2459 FULLPCS1 BRIAN HILL-MAH.PDF)
10. **HB2459 FULLPCS2 BRIAN HILL-MAH.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 COMMITTEE AMENDMENTS/House/HB2459 FULLPCS2 BRIAN HILL-MAH.PDF)
11. **House Committee Substitute** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 COMMITTEE SUBS/HCS/HB2459 CS.PDF)
12. **House Conference Committee Substitute** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 COMMITTEE SUBS/HCCS/HB2459 CCS.PDF)

## Votes

- Third Reading — **89–8** (pass) · lower
- Fourth Reading — **42–0** (pass) · upper
- Fourth Reading — **73–17** (pass) · lower
- Rules Committee: Do Pass As Amended By Cs — **10–0** (pass) · lower
- Finance — **10–1** (pass) · upper
- Third Reading — **44–3** (pass) · upper

## Sponsors

- Hall — primary (person)
- Hill — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-02-06** First Reading `introduction, reading-1`
- **2023-02-06** Authored by Representative Hill
- **2023-02-07** Second Reading referred to Rules `reading-2, referral-committee`
- **2023-03-02** CR; Do Pass, amended by committee substitute Rules Committee `committee-passage`
- **2023-03-02** Authored by Senator Hall (principal Senate author)
- **2023-03-02** Emergency added
- **2023-03-20** General Order
- **2023-03-20** Coauthored by Representative(s) McDugle
- **2023-03-20** House Rule suspended
- **2023-03-20** Amended by floor substitute
- **2023-03-20** Third Reading, Measure and Emergency passed: Ayes: 89 Nays: 8 `passage, reading-3`
- **2023-03-20** Referred for engrossment
- **2023-03-21** Engrossed, signed, to Senate `passage`
- **2023-03-21** First Reading `introduction, reading-1`
- **2023-03-30** Second Reading referred to Finance Committee then to Appropriations Committee `reading-2, referral-committee`
- **2023-04-03** Reported Do Pass Finance committee; CR filed `committee-passage`
- **2023-04-03** Referred to Appropriations `referral-committee`
- **2023-04-12** Withdrawn from Appropriations committee
- **2023-04-12** Placed on General Order
- **2023-04-27** General Order, Amended by Floor Substitute
- **2023-04-27** Title stricken
- **2023-04-27** Measure and Emergency passed: Ayes: 44 Nays: 3 `passage`
- **2023-04-27** Referred for engrossment
- **2023-05-01** Engrossed to House `passage`
- **2023-05-01** SA's received
- **2023-05-08** SA's rejected, conference requested, conferees to be named later
- **2023-05-15** HC's named: Conference Committee on Rules
- **2023-05-17** Naming of conferees rescinded
- **2023-05-18** HC's named: Conference Committee on Rules
- **2023-05-18** Conference granted, SCs named Hall, Rader, Howard, Murdock, Thompson (Roger), Montgomery, Kirt
- **2023-05-22** CCR submitted
- **2023-05-22** Title restored
- **2023-05-24** CCR adopted
- **2023-05-24** Fourth Reading, Measure and Emergency Passed: Ayes: 73 Nays: 17 `passage`
- **2023-05-24** To Senate
- **2023-05-24** CCR read
- **2023-05-25** CCR adopted
- **2023-05-25** Measure and Emergency passed, to House: Ayes: 42 Nays: 0 `passage`
- **2023-05-25** Referred for enrollment
- **2023-05-26** Enrolled, signed, to Senate
- **2023-05-26** Enrolled measure signed, returned to House
- **2023-05-26** Sent to Governor `executive-receipt`
- **2023-05-26** Approved by Governor 06/07/2023 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e5178976-42e3-457e-94eb-320b2bd05c9b`. Confidence: reported (aggregated from official Oklahoma legislature records).