OH HB525

Extends motion picture tax credit eligibility to live stage theater productions, including pre-Broadway productions, long-run productions, and tour launches at qualified production facilities in Ohio.

Expands "eligible production expenditures" to include post-production activities and advertising and promotion expenses in addition to production expenses.

Establishes a training program for Ohio residents in the film and multimedia industry, with reimbursement payments to production companies equal to 50% of salaries paid to certified trainees.

Requires productions to begin within six months of certification or face rescission; maintains the $40 million annual tax credit cap with unused amounts carried forward to subsequent fiscal years.

Prioritizes television series and miniseries in the credit approval process due to their long-term workforce commitment, with applications reviewed in two rounds annually based on economic impact and workforce development potential.