The Sooner State should be on the radar of any filmmaker looking to shoot in America's heartland, as it offers one of the highest base rebate percentages in the nation at 35%. An additional 2% can be obtained by utilizing Oklahoma's bustling music and recording scene in the production, and with a low minimum spend of only $50K (at least $25K of which must be local spend), even small independent films will find the OK incentive easily accessible. There are no caps for how much a single project may obtain in rebates, but keep in mind the program has an annual cap of $5M, distributed on a first-come, first-serve basis.