Ohio film tax credit: the 30% refundable motion picture and Broadway credit

By the Tax Field Guide editorial team. Published 2026-11-04. Facts checked 2026-11-04. Related strategies: Research and Development Credits.

Education only; not tax, legal or investment advice. Tax rules change, and how they apply depends on your facts. No outcome is guaranteed.

Ohio's motion picture and Broadway theatrical production tax credit pays a share of a production's eligible Ohio spending. Unlike film credits in states such as Georgia or Louisiana, Ohio's credit is refundable, so there is no secondary market to sell it into. This guide summarizes how it works from the statute (Ohio Revised Code 122.85) and the Ohio Department of Development. For every Ohio incentive we track, see the Ohio state page.

How much is the credit?

The credit equals 30% of eligible expenditures, measured as the least of the budgeted eligible expenditures in the application and the actual eligible expenditures finally determined. If that amount is $300,000 or less, no credit is allowed.¹ The statute lists eligible expenditures such as cast and crew wages, accommodations, set construction and operations, editing, photography, lighting, wardrobe, sound mixing, visual effects, music, location fees and the purchase or rental of facilities and equipment.¹

Annual cap

The credits allowed per fiscal year may not exceed $50 million plus the unused amount from the previous fiscal year, and $5 million of that sum is set aside for Broadway theatrical productions.¹ Ohio approves credits in application rounds; check the Department of Development's current application guide before relying on any date.²

Refundable, not transferable

ORC 122.85 describes the credit as a refundable credit against Ohio's financial institutions tax, corporation franchise tax, personal income tax or commercial activity tax.¹ The statute has no provision for selling or transferring the credit; any amount above the tax owed is refunded. That is the main difference from transferable film credits. See how state tax credit transfers work.

How the credit is certified

Apply to the Department of Development for certification as a tax credit-eligible production.²
Start production within 90 days of the award letter, or certification is rescinded unless good cause is shown (Development may grant 60 more days).²
Within 90 days after the production is complete, submit an independent CPA report of eligible expenditures. The CPA must review every contract and expense item of $1,000 or more and at least half of the smaller items, confirm loan-out contractors are registered with the Ohio Secretary of State, and certify that the goods and services were purchased and performed or consumed in Ohio. The cost of the CPA report is not an eligible expenditure.²³
Development reviews the report and issues a tax credit certificate, after which the credit is claimed.¹³

Finding help

Production accountants and CPA firms that prepare the Ohio CPA report are the usual advisors. We list firms whose own sites describe this work in the advisor directory; for example, a Cleveland CPA firm in the directory describes Ohio Motion Picture Tax Credit documentation and certification support. Check credentials yourself, and see how to find a tax mitigation advisor.

Common questions

How much is the Ohio film tax credit?

30% of eligible Ohio expenditures, as long as eligible spending is more than $300,000.

Can Ohio film tax credits be sold?

The statute makes the credit refundable and contains no transfer provision, so the production company claims it and receives any excess as a refund.

Is there a cap on the Ohio film tax credit?

Yes. Credits are limited to $50 million per fiscal year plus unused prior-year amounts, with $5 million reserved for Broadway productions.

Education only; not tax, legal or investment advice. Talk to a qualified professional before acting.

Sources

Ohio Revised Code 122.85, https://codes.ohio.gov/ohio-revised-code/section-122.85
Ohio Department of Development, Ohio Motion Picture Tax Credit application guide (FY2026), https://dam.assets.ohio.gov/image/upload/development.ohio.gov/business/stateincentives/OMPTC_Instruction_FY2026_July.pdf
Ohio Administrative Code 122:21-1-04, https://codes.ohio.gov/ohio-administrative-code/rule-122:21-1-04

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