Topics: Tax Credits & Incentives
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Ohio Film Tax Credit: How Northeast Ohio Productions Qualify and Cash In
The Ohio film tax credit explained for Northeast Ohio productions: a 30% refundable credit, $300K minimum spend, and rolling applications.
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ROAD to Housing Act: What It Changes for LIHTC Deals
The ROAD to Housing Act is now law. See how it raises the bank public welfare investment cap to 20% and reshapes LIHTC equity…
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State Film Tax Credits in 2026: A Producer’s Comparison
As of mid-2026, the most competitive state film tax credit programs are California (base 20% to 25% with stackable uplifts, now refundable under Program…
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How to Monetize a Transferable Film Tax Credit vs Refundable
A transferable film tax credit can be sold to another taxpayer in the issuing state, usually through a broker, at a discount to face…
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The FICA Tip Credit: Restaurant Tip Reporting Rules and Section 45B
The FICA tip credit (IRC Section 45B) gives food and beverage employers a nonrefundable income tax credit equal to 7.65% of the tips employees…
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Production Accounting 101: Cost Reports, Hot Costs, and Audits
Production accounting records and reports a film’s costs against its budget using tools like the weekly cost report and the daily hot cost.
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Opportunity Zones After 2026: Are the Benefits Still Worth It?
Yes, opportunity zone investment can still be worth it after 2026, but the structure is different.
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R&D Credit Manufacturing: Section 41 and 174 After the 2025 Law
Manufacturers can claim the federal research credit under IRC Section 41 for qualifying activities such as developing new products, improving production
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Military Tax Deductions for National Guard and Reserve Members
National Guard and Reserve members can cut their tax bill with the 100-mile travel deduction, combat zone exclusion, and reservist retirement rules. Here is…
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One Big Beautiful Bill Act: Impact on U.S. Energy Projects
The One Big Beautiful Bill Act imposes new tax credit deadlines, FEOC restrictions, and fossil fuel incentives that reshape U.S. energy project development starting…