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Committee hears changes to Ohio motion-picture tax credit; sponsors seek rolling applications, higher cap
Summary
Senate Bill 159 would modify Ohio's motion-picture and theater production tax credit program to allow rolling applications, change financial-ability rules and raise the program cap; sponsors told the Senate Ways and Means Committee the credit has generated jobs and hotel nights but members raised concerns about singling out an industry and cost.
The Senate Ways and Means Committee held a first hearing on Senate Bill 159, a proposal to amend Ohio’s motion-picture and theater production tax credit program. Sponsors told the committee the credit has driven production activity in the state and that technical changes — including a rolling application window and revised eligibility documentation — would capture productions that are currently lost to other states.
"The motion picture and theater production tax credit has proven to be a success in attracting motion picture and theater productions to Ohio," a sponsor told the committee, citing Department of Development figures that, in the 2024 application rounds, awarded credits tied to 44 qualifying productions with $268,700,000 in eligible…
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