SB186

Create a music incubator program, certain sales tax rebates

Introduced·4/29/25
Introduced Text

Ohio SB186 creates a music incubator rebate fund to provide sales tax rebates to eligible music venues and festival promoters.

Ohio SB186 amends the state's tax code to establish a music incubator rebate fund. This fund will provide sales tax rebates to eligible music venues and festival promoters. To qualify, venues and promoters must meet specific criteria, such as marketing live performances, providing live music five or more nights per week, and employing staff for sound engineering, booking, promoting, stage management, or security. The rebates are intended to help venues and promoters recruit performing artists and bring live musical performances to the state.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Ways and Means Committee
Next
Committee decision

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

Calendar

Oct 21, 2025

11:00 AM

Senate Ways and Means 1st Hearing, Sponsor

History

Apr 30, 2025

Senate

Referred to committee: Ways and Means

Apr 29, 2025

Senate

Introduced