Ohio establishes tax credit program for motion picture and theatrical productions

On April 2, 2025, the Ohio Legislature introduced Senate Bill 159, a significant piece of legislation aimed at bolstering the state's motion picture and theatrical production industries through tax incentives. The bill seeks to establish a framework for tax credits that would encourage film and Broadway productions to take place in Ohio, thereby stimulating economic growth and job creation within these sectors.

Key provisions of Senate Bill 159 include the establishment of criteria for determining tax credit eligibility for motion pictures and theatrical productions. The bill mandates that the director of development, in consultation with the tax commissioner, develop rules governing various aspects of the program, such as eligible expenditures, application processes, and competitive approval based on potential economic impact. Notably, the bill reserves the state's right to refuse the use of its name in the credits of any production that does not meet the established criteria.

To fund the administrative costs associated with the program, the bill proposes an application fee for applicants, capped at either $10,000 or 1% of the estimated value of the tax credit requested. The fees collected will contribute to the tax incentives operating fund, which will also receive additional contributions aimed at promoting Ohio's motion picture industry.

The introduction of Senate Bill 159 has sparked discussions among lawmakers and industry stakeholders regarding its potential impact. Proponents argue that the bill could significantly enhance Ohio's attractiveness as a filming location, creating jobs and fostering a permanent workforce in the entertainment sector. However, some critics express concerns about the allocation of state resources and the effectiveness of tax incentives in achieving the desired economic outcomes.

As the bill progresses through the legislative process, its implications for Ohio's economy and cultural landscape remain to be seen. If passed, Senate Bill 159 could position Ohio as a competitive player in the national film and theater industries, potentially reshaping the state's economic landscape in the years to come.