OHIO

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. Expenditures for alcoholic beverages are not eligible production expenditures.

Applications are accepted and awarded on a rolling, first-come, first-served basis year-round, effective October 1, 2025. Applications are reviewed and approved within approximately 2 to 4 weeks of submission. The annual allocation is $50M per fiscal year (July 1 through June 30), plus any rollover from the preceding period. Applications are only accepted online, time-stamped, and held in the order in which they are received.

Individual: Not Required

Loan-out: Not Required

• 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90 days of certification of eligibility for tax credit (the date on an award letter) or tax credit eligibility must be rescinded unless the applicant demonstrates good cause for the delay of production.
• $5M out of the annual $50M is specially allocated for Broadway and theatrical production, also subject to rollover under ORC 122.85(C)(4).