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OH SB283

Bill

Status

Introduced

6/4/2024

Primary Sponsor

Kirk Schuring

Click for details

Origin

Senate

135th General Assembly (2023-2024)

AI Summary

  • Amends section 122.85 to modify definitions and requirements for tax credit-eligible film and broadway theatrical productions certified by the director of development
  • Changes tax credit calculation to 30% of eligible expenditures (over $300,000 threshold) instead of previous tiered structure
  • Eliminates the film and theater capital improvement tax credit by repealing sections 122.852, 5726.59, 5747.67, and 5751.55
  • Reserves $5 million annually for broadway theatrical productions with rollover provisions; remaining credits available for all eligible productions on first-come, first-served basis
  • Establishes film and multimedia trainee certification program with 50% salary reimbursement for approved production companies

Legislative Description

Modify film and theater production tax credit

Taxation

Last Action

Referred to committee: Ways and Means

6/11/2024

Committee Referrals

Ways and Means6/11/2024

Full Bill Text

No bill text available