Ohio Administrative Code › Title 122:21 - Motion Picture Tax Credit Program › Chapter 122:21-1 - General Provisions › Section 122:21-1-01 - Definitions

Current through all regulations passed and filed through July 1, 2024
The following definitions are applicable to the rules set forth
				in this chapter of the Administrative Code as well as the guidelines,
				application and other materials of the "Motion Picture Tax Credit Program"
				approved by the director.
(A)
			 "Above-the-line talent" means all principal cast, writers, directors, and
			 producers working in the production.
(B) "Applicant" means a motion picture
			 company that files an application with the director to certify a motion picture
			 production as a tax credit-eligible production pursuant to section
			 122.85 of the Revised
			 Code.
(C) "Below-the-line talent"
			 means employees in the production other than principal cast, writers,
			 directors, and producers.
(D)
			 "Director" means the director of the Ohio department of development.
(E) "Distribution plan" means the plan for
			 any theatrical, television, movie of the week, internet, and festival
			 submission of the production.
(F)
			 "Loan-out talent" means cast or crew who provides services to a tax
			 credit-eligible production who are not employed by the applicant, but are
			 loaned to the applicant for the purposes of performing production tasks for the
			 tax credit-eligible production. Payments to the individual or corporation
			 employing the loan-out talent, to the extent qualified, are eligible production
			 expenditures provided the individual or corporation actually employing the cast
			 or crew register with Ohio secretary of state.
(G)
								"Production"
			 means
For motion pictures, the production
				company has incurred eligible production expenditures directly attributable to
				the commencement of principal photography. Eligible expenditures directly
				attributable to the commencement of principal photography include purchase or
				lease of a production office, purchase or rental of personal property and
				services for use in production, hiring of a unit production manager or line
				producer, hiring of crew members, a committed shooting schedule with confirmed
				dates and locations, and set construction activities.
For broadaway theatrical productions,
				the production company has incurred eligible expenditures directly attributable
				to the commencement of paid performances.
Eligible expenditures directly
				attributable to the commencement of paid performances include hiring of cast
				and crew members, rehearsal dates in a qualified production facility scheduled
				and confirmed, confirmed scheduled performance dates in a qualified production
				facility, and the commencement of load-in in a qualified production
				facility.
For other types of eligible
				productions, production is the incurring of eligible expenditures necessary for
				the commencement of the main phase of producing a final product, as determined
				by the director.
(H) "Resident cast and
			 crew wages" means pretax wages paid to the Ohio-resident individuals employed
			 as cast or crew of the tax credit-eligible production, including the contract
			 amount of loan-out talent and any other employment contracts. For the purposes
			 of this chapter, wages also includes the dollar value of employer contributions
			 to Ohio resident pension, health and welfare benefits, holiday, and vacation to
			 the extent included in wages.
(I) "Non-resident cast
			 and crew wages" means pretax wages paid to individuals who are not Ohio
			 residents employed as cast or crew of the tax credit-eligible productions,
			 including the contract amount of loan-out talent and any other employment
			 contracts. For the purposes of this chapter, wages also includes the dollar
			 value of employer contributions to pension, health and welfare benefits,
			 holiday, and vacation to the extent included in wages.
(J)
			 "Reviewable progress" means the particular steps leading to the implementation
			 of the tax credit eligible production have been undertaken and are continuing
			 or accomplished as demonstrated by objective evidence which be documentary or
			 otherwise. For example, a production report indicating the specific production
			 tasks are under way, documentation for production financing is complete or,
			 pre-production approvals have been received.
(K)
								"Series" means
			 either a television series or miniseries. A television series is a set of no
			 less than six interrelated episodes of regularly occurring production intended
			 in its initial run for broadcast on television or streaming. A miniseries is a
			 set of two or more filmed projects or episodes for broadcast on television or
			 streaming based on a single theme or storyline that are verified for
			 distribution as a package or slate by executed agreement. For priority
			 consideration under division (C)(5) of section
			 122.85 of the Revised Code,
			 episodes of a series are to be filmed a minimum of seventy-five per cent in
			 Ohio and foreseeably create sustained jobs for Ohio residents. Series exclude
			 pilot programs produced for the purpose of selling a proposed television series
			 and clip-based programming with greater than fifty per cent of its content
			 comprised of licensed content.
(L) "Shooting days" means days of principal
			 photography for the production.