Ohio

Ohio Film Tax Credits

Type of Incentive Tax credit; refundable; non-transferable
Benefit Details 25% of qualified spend in state and non-resident labor; 35% of resident labor
Project Cap $5,000,000
Annual Cap $40,000,000 for biennium ending 6/30/2015
Minimum Local Spend $300,000
Loan-Out Company Considerations Loan outs are required  to obtain a license to do business in the state to qualify the labor payments.
Additional Exemptions Hotel Occupancy Tax Relief Available
Qualified Production Expenditures Incurred in State; In-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.  Contact us for more details.
Qualified Labor Resident and Nonresident; Above the Line and Below the Line.  Contact us for more details.
Sunset Date None
Film Commission Ohio Department of Development/Ohio Film Office
77 S. High St, Floor 29
Columbus, OH 43215

Gail Mezey, Film Office Coordinator
gail.mezey@development.ohio.gov
614.644.5156

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NOTE: This content has been prepared by Kevin P. Martin & Associates, P.C.  for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact us to confirm any laws or the effect of incentives on your project.