Rates & additional benefits
Refundable credit of 30% on production cast and crew wages plus other eligible in-state spending.
Production type & commercial eligibility
Commercials included. Official eligible-production list includes commercial and interactive television commercial formats.
Qualifying expenditure
Eligible production expenditures for goods or services purchased and consumed in Ohio, including production, post-production, advertising and promotion, as defined by ORC 122.85(A)(4).
Labor & residency
Credit covers production cast and crew wages; application requires the level of employment of cast and crew residing in Ohio, but no specific residency or compensation threshold is stated.
Application timing
Rolling, year-round applications; expenditures before certification do not qualify; proof of commencement is required within 90 days of certification.
Caps & funding conditions
$50,000,000 fiscal-year allocation plus rollover; $5,000,000 per year is designated for Broadway/theatrical productions. No separate per-project cap is stated.
Audit requirements
Applications reviewed for compliance with Ohio Revised Code 122.85, Ohio Administrative Code 122:21 and program guidelines; CPA report required.
Receiving the incentive
Refundable tax credit; transferability is not stated.
Program dates
- Effective date
- Not stated
- Program end date
- Not stated
A program end date is not necessarily an application deadline.