Headline rate 30%
Type Tax credit (refundable)
Minimum spend $300,000 per project in eligible Ohio production spending
Program cap $50 million annual allocation plus rollover of unused credits from preceding periods; $5 million per year is designated specifically for Broadway/theatrical productions
Administered by Ohio Film Office, Ohio Department of Development
Country / State United States
Program status active
Last verified 2026-11-10
Summary only — incentive terms change. Confirm current terms with the administering body before committing to a location.