Incentives

Incentives

On Friday, July 17, 2009, Governor Ted Strickland signed into law Ohio budget bill (HB 1) including Sec. 122.85 which creates a Film Tax Credit for Ohio.

The bill provides for a refundable credit against the corporation franchise or income tax for motion pictures produced in Ohio. The term “motion picture,” as utilized within the context of the legislation, is broadly defined and means entertainment content created in whole or in part within the State of Ohio for distribution or exhibition to the general public. More specifically, the following types of productions could be eligible for the Film Tax Credit:

Feature-length films
Documentaries (long-form, specials, miniseries, series and interstitial television programming)
Interactive Web sites
Sound recordings
Videos
Music videos
Interactive television
Interactive games
Videogames
Commercials
Any format of digital media
Any trailer, pilot, video teaser or demo created primarily to stimulate the sale, marketing, promotion or exploitation of future investment in either a product or a motion picture by any means and media in any digital media format, film or videotape provided the motion picture qualified as a motion picture.

The tax credit is equal to 25 percent of non-wage and nonresident wage Ohio production expenditures and 35 percent of Ohio resident wage production expenditures.

Up to $5 million in credits is available per production.
A total of $30 million in credits are available in the FY 2010-2011 biennium, with $10 million of the total available in FY 2010 and $20 million available in FY 2011.

Ohio Film Tax Credit Application.

Ohio Film Tax Credit Legislation.

We understand your production needs

CUTTING COSTS

Affordable locations and low to fee-free permits.
No bed tax is incurred after a 30-day consecutive stay.
The cost of living in Ohio is roughly 35% - 41% less expensive than the Los Angeles region and over 50% less expensive than Manhattan.

DIVERSE LOCATIONS

Urban, suburban and rural communities.
Deep forests and majestic bodies of water.
Industrial town squares and innovative city blocks.
Rolling hills and farmland.
A range of period architecture.
All in close proximity.

CREW

You can hire your crew locally. Ohio's experienced and dedicated base ready to work across our state.

OUTSTANDING CUSTOMER SERVICE

Working as your partner, Ohio cities, counties and state government will support and assist your production every step of the way. The Ohio Film Office acts as the one-stop-shop to get your production rolling.

FILM FRIENDLY

Ohio's crews, businesses, local government and citizens welcome filming. In addition to being knowledgeable about a production's needs, Ohio boasts a film-friendly environment ready to support you.

QUALITY TALENT

With Ohio's rich history of theater and film, the talent pool is ready to assume a starring, supporting or day-player role. As the seventh most populous state in the country, Ohio also provides a vast extra pool.

FOUR SEASONS

If your production falls between seasons, you can maximize your production value. No added special effects or set alterations.

ATTRACTIONS AND ENTERTAINMENT

Professional sporting teams.
World-renowned orchestras and art museums.
Antique shopping.
Amusement parks.
Eclectic and diverse neighborhoods to explore.
Country getaways and island escapes.
Culinary destinations.

ACCOMODATIONS AND TRAVEL

Luxury hotels.
Charming boutique hotels and bed and breakfasts.
Major airports with commercial hubs and international service.