Part 5/9:
It's a well-known industry tactic for companies to inflate their projected film budgets when applying for tax credits. Since states have limited annual budgets for such incentives—Ohio’s program, like others in the U.S., can only allocate a finite amount—production companies often deliberately overstate to maximize potential rebates.
Once the film is completed, they submit receipts and actual expenses, which are often lower than preliminary estimates. Unfortunately, these final figures are rarely transparent to the public, making it difficult to verify the real spending.