Jurisdiction Details | Production Incentives

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Ohio

EP Services Offered

Eligible Production Types

Feature Films
Scripted Television
Reality Television
Documentaries
Animation
Video Games
Webisodes
Talk Shows
Game Shows
Live Events
Commercials

Location Production Needs

Rural
Suburban
Snow
Tropical
Beaches/Ocean
Mountains
Lakes/Rivers
Deserts
Forests
City

Legislation

ORC Ann. 122.85

Regulation

Chapter 122:21-1

Ohio Film Office

77 South High Street, 28th Floor

Columbus, OH 43216

614.644.5156

askohiofilm@development.ohio.gov

www.ohiofilmoffice.com

Incentive	30% Refundable/Transferable Tax Credit
Project Criteria	Resident ATL: 30% Resident BTL: 30% Non-Resident ATL: 30% Non-Resident BTL: 30% Minimum Spend: $300K Project Cap: None Compensation Cap: None
Qualified Spend	30% on qualified expenditures including, but not limited to: Labor (resident and non-resident) Select Fringes Workers Comp/Handling Fees Equipment Post Travel (in-state only) Shipping (in-state only) Hotel Completion Bond Insurance Legal Fees Working Meals Food/Catering/Entertainment
Program Guidelines	Annual Cap: $40M Screen Credit: Yes CPA Audit: Yes
Additional Considerations	Loan-out Registration: Yes Tax credits are fully refundable and eligible for a one time transfer. Program is administered on a first-come, first-served basis. Application must be completed before start of principal photography.