OHIO
EP Services Offered
Administration
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Animation
Commercials
Documentaries
Feature Films
Game Shows
Pilots
Post Only
Reality Television
Scripted Television
Talk Shows
Video Games
Location Production Needs
Beaches Ocean
City
Deserts
Forests
Lakes Rivers
Mountains
Rural
Snow
Suburban
Tropical
Legislation/
Guidance
| Incentive | 30% Refundable Tax Credit |
| Labor | |
| Resident ATL | 30% |
| Resident BTL | 30% |
| Non-Resident ATL | 30% |
| Non-Resident BTL | 30% |
| Qualified Spend | |
| Spend | 30% |
Qualified expenditures include goods and services purchased and consumed in Ohio by a motion picture company directly for the production of a tax credit-eligible production. | |
| Minimum/Caps | |
| Minimum Spend | $300K |
| Project Cap | None |
| Compensation Cap | None |
| Annual Cap | $40M |
| Application | |
Applications are reviewed in two rounds: (a) April 15 through June 1 and approved by July 31, and (b) October 15 through December 1 and approved by January 31. Each round will award $20 Million of the annual $40 Million allocation plus any rollover amounts from the preceding period. Applications are only accepted online, time-stamped, and held in the order in which they are received. | |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | Yes |
| Loan-Out Registration | Yes |
| Income Tax Withholding | Individual: Not Required Loan-out: Not Required |
| Sunset Date | None |
| Additional Information | Productions must show proof of the commencement of production within 90 days of certification of eligibility for tax credit (the date on an award letter) or tax credit eligibility must be rescinded unless the applicant demonstrates good cause for the delay of production. |
Ohio Film Office614.644.5156 askohiofilm@development.ohio.gov https://development.ohio.gov/wps/portal/gov/development/business/ohio-film-office/ohio-film-program | |