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) "Green lit" means the production
has been certified in writing by the applicant to begin
production.
(G) "First pre-production date"
means ninety days prior to principal photography.
(H)
(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.
(I)
(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.
(J)
(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.
(K)
(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.
