30% ABOVE AND BELOW THE LINE,
no cap per project:

Welcome to ohio and kentucky, WE DON'T MESS AROUND. When it comes to state tax incentives we know filmmakers have choices.

That's why in 2010 we camped out at the state capitol to ensure the legislation was not only attractive to filmmakers but also backed by bipartisan support to ensure its sustainability and long-term success. The Ohio and Kentucky Motion Picture Tax Credits provide a refundable tax credit that equals 30% off on eligible productions.