OHIO

EP Services Offered

Administration

Tax Credit Financing

Tax Credit Placement

Animation

Commercials

Documentaries

Feature Films

Game Shows

Pilots

Post Only

Reality Television

Scripted Television

Talk Shows

Video Games

Beaches Ocean

City

Deserts

Forests

Lakes Rivers

Mountains

Rural

Snow

Suburban

Tropical

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	$50M
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 $22.5M of the annual $50M 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90 days of certification of eligibility for tax credit (the date on an award letter) or tax credit eligibility must be rescinded unless the applicant demonstrates good cause for the delay of production. $5M out of the annual $50M is specially allocated for Broadway and theatrical production, with each round awarding $2.5M.
Ohio Film Office 614.644.5156 askohiofilm@development.ohio.gov https://development.ohio.gov/ohio-film-program