OH HB6

Establishes a refundable motion picture production tax credit allowing motion picture companies to claim credits equal to 25% of eligible production expenditures exceeding $300,000, with a maximum credit of $5 million per production and $20 million per fiscal biennium.

Defines eligible production expenditures as costs for goods and services purchased in Ohio including cast and crew wages, set construction, editing, photography, sound, special effects, music, and equipment rental, with nonresident payroll counted at 100% for productions certified before July 1, 2010, and 75% thereafter.

Requires motion picture companies to apply to the Director of Development for certification before production begins, providing detailed project information including budget, script, distribution plan, and financial documentation.

Mandates independent certified public accountant review of production expenditures with final determination by the Director of Development before tax credit certificates are issued upon production completion.

Integrates credits into existing tax code by adding motion picture production credits to the credit claiming order for both corporation franchise tax (section 5733.06) and individual income tax (section 5747.02), with excess credits refundable if they exceed tax liability.