Film Office

Welcome to the Ohio Film Office

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A change in Ohio law raises the Ohio Motion Picture Tax Credit budget for Fiscal Year 2017, which begins July first. The total annual amount of tax credits available under the program will be $40 million.

Projects awarded tax credit eligibility prior to July 1, 2016 follow all guidelines under old law.

Projects awarded tax credit eligibility after July 1, 2016 will be subject to changes outlined in HB 390:

  • All eligible expenditures will be credited at 30%. Previously, eligible expenses were credited at 25% or 35%.
  • There is no per project cap. Previously, there had been a $5 million per project cap on tax credits.
  • Credits are refundable. They become transferrable as well.

Important for Applicants

Applicants awaiting review for tax credit eligibility beginning July 1, 2016 are encouraged to review their application and update it with the new information to conform to the new law, prior to scoring, without losing their place in line.

For FY 2017 ONLY, tax credit eligible productions may claim eligible expenses incurred from the date the project application was received by the Ohio Development Services Agency. In all other funding years, expenses are eligible starting from the date of the Award Letter issued by the agency. Any application that receives a partial award retains its order in the queue until it receives the full requested amount of tax credits, not to exceed the total annual program budget.

The State of Ohio is an Equal Opportunity Employer and Provider of ADA Services.