All Roll Calls
Yes: 153 • No: 15
KentuckySB 3242026 Regular SessionSenateWALLET
AN ACT relating to the entertainment industry.
Sponsored By: Robert Stivers (Republican)
Signed by Governor
Economic DevelopmentState AgenciesTaxationTaxation, Income--CorporateTaxation, Income--IndividualTourism
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 0 benefits, 1 costs, 4 mixed.
Stricter applications, deadlines, and audits
You must apply before you spend, with details like script or synopsis, locations, dates, county‑level spending, and a Kentucky records address. The Film Office tells you within 30 days if your application is complete. You must start in Kentucky within 180 days of approval and finish within 2 years. Within 180 days after finishing, you must submit a detailed cost report by county, the latest script, and a certified audit. Staff check that you met the deal and that the project is not obscene and does not harm the economy or tourism. The Revenue Department verifies payroll tax withholding and tells the Council the refundable credit amount. Each year by September 1, the state reports approved companies and refundable credit amounts; every four years by November 1, it publishes historical credit data since 2018. These reported items are public, not confidential taxpayer information.
Eligibility and minimum spend for productions
Video games, music videos, commercials, and filmed national touring Broadway shows now qualify. Minimum spend rules apply. Commercials and Kentucky‑based feature films, TV, industrials, video games, and music videos must spend at least $200,000. Non‑Kentucky producers in those types must spend at least $400,000. Kentucky‑based documentaries need $10,000; non‑Kentucky documentaries and national touring Broadway need $20,000. A “continuous film production” must plan at least $10 million in qualifying costs, have at least 50% of funds in hand with a plan for the rest, show a distribution contract, and run a training program or partner with an accredited Kentucky film school.
Film credit rates, refunds, caps
The law sets the credit at 35% of qualifying costs and payroll. Refundability depends on approval date: before April 27, 2018 is refundable; April 27, 2018–December 31, 2021 is nonrefundable; January 1, 2022 or later is refundable if you meet the new conditions and audit rules. Starting 2022, total credits are capped at $75 million each year. Starting 2024, $25 million each year is reserved for continuous productions; any unused part opens to other approved projects on April 1, 2025 and each April 1 after, and on July 1 each year. Starting 2026, unused statewide allocations carry forward for high‑impact, continuous, or entertainment productions. No interest is paid on refundable credits. Payroll that can be counted is limited by statute to $1,000,000.
New fees for incentive applicants
You pay a nonrefundable application fee: $250 for under $50,000 in planned qualifying costs; $500 for $50,000–$100,000; $1,000 for over $100,000. If approved, you can be charged an administrative fee up to 0.5% of the estimated incentive or $500, whichever is more. The Council may also charge $2,000 to prepare the tax incentive agreement.
Film Office funding and oversight
From July 1, 2025 through June 30, 2028, 2.5% of the transient room tax (up to $500,000 per year) funds Film Office staff and operations. The Film Leadership Council makes final decisions on incentive agreements when the Cabinet’s analysis supports a project. The Cabinet negotiates and signs the agreements. The Film Office executive director’s salary is capped at $225,000. The Council meets at least quarterly.
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Sponsors & Cosponsors
Sponsor
Robert Stivers
Republican • Senate
Cosponsors
Josh Branscum
Republican • House
Roll Call Votes
House vote • 4/15/2026
3rd reading, passed
Yes: 80 • No: 15
Senate vote • 4/15/2026
passed
Yes: 37 • No: 0
Senate vote • 3/17/2026
3rd reading, passed
Yes: 36 • No: 0
Actions Timeline
signed by Governor
4/23/2026delivered to Governor
4/15/2026enrolled, signed by Speaker of the House
4/15/2026enrolled, signed by President of the Senate
4/15/2026passed 37-0
4/15/2026Senate concurred in Committee Substitute (1) and Committee Amendment (1-title)
4/15/2026to Rules (S)
4/15/2026Senatereceived in Senate
4/15/2026Senate3rd reading, passed 80-15 with Committee Substitute (1) and Committee Amendment (1-title)
4/15/2026placed in the Orders of the Day
4/15/2026taken from Rules
4/15/2026reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title)
4/15/2026to Economic Development & Workforce Investment (H)
4/15/2026Housetaken from Committee on Committees (H)
4/15/2026Housereturned to Committee on Committees (H)
4/1/2026House2nd reading
4/1/2026taken from Committee on Committees (H)
4/1/2026Housereturned to Committee on Committees (H)
3/31/2026House1st reading
3/31/2026taken from Committee on Committees (H)
3/31/2026Houseto Committee on Committees (H)
3/18/2026Housereceived in House
3/18/2026House3rd reading, passed 36-0 with Committee Substitute (1)
3/17/2026passed over and retained in the Orders of the Day
3/16/2026posted for passage in the Regular Orders of the Day for Monday, March 16 2026
3/13/2026
Bill Text
Current
4/15/2026
Introduced
2/27/2026
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