|Incentive Type||Non-Transferable Refundable Tax Credit|
|Above the Line Residents||30%|
|Above the Line Nonresidents||30%|
|Below the Line Residents||30%|
|Below the Line Nonresidents||30%|
|Project Criteria||$300,000 minimum qualified spend.|
|Loanout Registration Required||Yes|
|Annual Funding Caps||$40,000,000|
- Signed Completed Application Form
- Signed Tax Disclosure Form
- Production Budget
- Shooting Script and Script Synopsis
- Documentation of financial ability to undertake and complete the project
- Trade Secret Information Summary and Justification (if applicable).
Ohio requires a nonrefundable application fee in an amount equal to one-half percent of the estimated value of the tax credit, up to a maximum of $10,000. The fee is due within 45 days of receipt of the invoice and notice of the director's certification of the project.
Productions must begin within 90 days of being determined eligible for the credit
OH is NOT a first come first serve credit and credits are awarded on economical impact.
Applications will be reviewed and awarded in two rounds annually. The first to be completed by July 31st of each year and the second to be completed by January 31st of each year. Each round will award $20 Million of the annual $40 Million allocation plus any rollover amounts from the preceding period
File an Ohio State Tax Return to receive the tax credit or refund.
Beginning July 1, 2020, credits will be issued in two rounds of approximately $20,000,000 each – 1 by the last day of January and 1 by the last day of July. Productions will be evaluated, ranked and awarded based on the positive economic impact and workforce development effect of each production in Ohio.
Last updated: 07/19/2019
Production Incentive Disclaimer
The encapsulated production incentive information on this page is provided for general purposes only and should not be construed as tax advice. While we do our utmost to keep all information up to date, production incentives change often. The best source for incentive details is the film office itself. For more explanation or detail about the production incentive described here, please contact our resident production incentives expert at [email protected].