State-by-state production incentives
Ohio
| Ohio | |
| Incentive Type | Refundable tax credit |
| Incentives Highlights | 25% for in-state expenditures, all cast and crew. Additional 10% for resident cast and crew. |
| Eligible Projects | Films, television pilots, series and commercials |
| Minimum Spend | $300,000 |
| Production Cap or Annual Cap | $5 million annual cap. $21M became available on 7-1-2010. |
| Application/Reporting Requirements | Productions must pre-qualify, and file a OH tax return. |
| Loan-Out Reg Required? | No |
| CPA Audit? | Yes |
Jeremy Henthorn, Film Office Director
Communications and Marketing Division
Jeremy.Henthorn@development.ohio.gov
t: (614) 644-5156
f: (614) 644-0108
www.DiscoverOhioFilm.com
Ohio offers a refundable tax credit equal to 25% of the qualified spend (including resident and non-resident wages for cast and crew) while resident wages earn an additional 10%. The minimum Ohio spend is $300,000. The per project maximum is $5 million, with each episode of a TV series seen as a separate project. There is no withholding tax on loan-out corporations, but filmmakers must file an Ohio tax return and have a CPA audit in order to earn the rebate.
Funds are exhausted until the next fiscal year, July 1, 2012.