Each individual entry is a single program reported by a single jurisdiction in a given fiscal year. Because we want to track the level and quality of disclosure as well as the content, the values below -- with the exception of program names -- are entered exactly as they are reported. See our user guide for more explanations.
| State: | Ohio |
| Effected Jurisdiction: | Ohio |
Jurisdiction type: | State |
| Fiscal year ending In: | 2022 |
| Program name: | Motion Picture Tax Credit |
| Program purpose: | Film, TV, and/or media |
| Statutory authority: | Ohio Revised Code 122.85 |
| Abating jurisdiction(s): | State of Ohio |
| Applicable taxes: | Income Tax; Insurance Tax; Financial Institutions Tax; Foreign Insurance Tax |
| Method of abatement: | Tax Credit |
| Provisions for recapture: | No recapture provisions as taxes are abated after costs have been incurred or targets have been reached (i.e. performance-based awards). |
| Gross revenue loss: | $13,713,000 |
| Reimbursement / offset: | $0 |
| Net revenue loss: | $13,713,000 |
| Type of loss: | Active |
| Additional notes on dislosure: | (none) |
| Document source: | https://archives.obm.ohio.gov/Files/State_Accounting/Financial_Reporting... |
