# Indiana SB 306: Film and media production tax credit.

Indiana SB 306, Film and media production tax credit., is a First Regular Session 124th General Assembly (2025) Senate bill sponsored by Andy Zay; status signed, last action 2025-04-16 (Public Law 78); PRIA reads it as touching household money (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/IN-SB306-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Indiana SB 306
- State: Indiana
- Session: First Regular Session 124th General Assembly (2025)
- Title: Film and media production tax credit.
- Status: signed
- Chamber: Senate
- Introduced: 2025-01-13
- Last action: 2025-04-16, Public Law 78
- Sponsor: Andy Zay
- Cosponsors: 12
- Subjects: tax and fiscal policy, the house, ways and means
- Touches household money: yes
- Roll calls: 3 (186 yes, 3 no in all)
- Economic provisions PRIA read: 2

## Summary

Provides that a taxpayer may assign any part of the film and media production tax credit (credit) that the taxpayer may claim. Sets forth the procedure for a taxpayer to make the assignment. Establishes a limit of $250,000 for any single tax credit provided. Limits the aggregate amount of tax credits that may be provided to $2,000,000. Extends the credit's expiration date from July 1, 2027, to July 1, 2031.

## Bill overview: provisions PRIA read

- Longer film credits with new transfer options: benefit, low. Effective July 1, 2025, Indiana extends its film and media production tax credit program’s expiration from July 1, 2027, to July 1, 2031. For tax years beginning after December 31, 2025, taxpayers can transfer any part of a credit; this authority expires January 1, 2028. Each credit can be assigned…
- New caps on film production tax credits: cost, low. Beginning July 1, 2025, each Indiana film and media production tax credit is limited to $250,000. Total credits provided under the program cannot exceed $2 million before it expires on July 1, 2031. The $2 million limit covers the program’s total, not a separate amount each year.

## Sponsors and cosponsors

- Sponsor: Andy Zay
- Cosponsor: Andrea Hunley (Democratic), Senate
- Cosponsor: Chris Judy (Republican), House
- Cosponsor: Dave Heine (Republican), House
- Cosponsor: David Niezgodski (Democratic), Senate
- Cosponsor: Jeff Raatz (Republican), Senate
- Cosponsor: Justin Busch (Republican), Senate
- Cosponsor: Kyle Walker (Republican), Senate
- Cosponsor: Lonnie Randolph (Democratic), Senate
- Cosponsor: Lorissa Sweet (Republican), House
- Cosponsor: Robert Morris (Republican), House
- Cosponsor: Shelli Yoder (Democratic), Senate
- Cosponsor: Travis Holdman (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-07 | Senate | Senate concurred with House amendments | pass | 48 | 0 |   |
| 2025-04-01 | House | Third reading: passed | pass | 89 | 3 |   |
| 2025-02-10 | Senate | Third reading: passed | pass | 49 | 0 |   |

## Actions (28)

- 2025-04-16: Public Law 78 (Senate)
- 2025-04-16: Signed by the Governor (Senate)
- 2025-04-09: Signed by the President of the Senate (Senate)
- 2025-04-08: Signed by the President Pro Tempore (Senate)
- 2025-04-08: Signed by the Speaker (House)
- 2025-04-07: Senator Yoder added as coauthor (Senate)
- 2025-04-07: Senate concurred with House amendments; Roll Call 353: yeas 48, nays 0 (Senate)
- 2025-04-04: Motion to concur filed (Senate)
- 2025-04-02: Returned to the Senate with amendments (House)
- 2025-04-01: Third reading: passed; Roll Call 345: yeas 89, nays 3 (House)
- 2025-03-31: Second reading: ordered engrossed (House)
- 2025-03-27: Committee report: amend do pass, adopted (House)
- 2025-03-03: First reading: referred to Committee on Ways and Means (House)
- 2025-02-11: Referred to the House (Senate)
- 2025-02-10: Cosponsors: Representatives Judy, Morris, Sweet (Senate)
- 2025-02-10: House sponsor: Representative Heine (Senate)
- 2025-02-10: Third reading: passed; Roll Call 89: yeas 49, nays 0 (Senate)
- 2025-02-06: Senator Raatz added as coauthor (Senate)
- 2025-02-06: Second reading: ordered engrossed (Senate)
- 2025-02-04: Senator Holdman added as second author (Senate)
- 2025-02-04: Senator Hunley added as coauthor (Senate)
- 2025-02-04: Senator Busch added as coauthor (Senate)
- 2025-02-04: Senator Walker K added as third author (Senate)
- 2025-02-04: Committee report: do pass, adopted (Senate)
- 2025-01-23: Senator Randolph added as coauthor (Senate)
- 2025-01-21: Senator Niezgodski added as coauthor (Senate)
- 2025-01-13: First reading: referred to Committee on Tax and Fiscal Policy (Senate)
- 2025-01-13: Authored by Senator Zay (Senate)

## Bill text

- Enrolled Senate Bill (S): [PDF](https://api.iga.in.gov/2025/bills/SB0306/versions/SB0306.04.ENRH?format=pdf)
- Introduced Senate Bill (S): [PDF](https://api.iga.in.gov/2025/bills/SB0306/versions/SB0306.01.INTR?format=pdf)
- Senate Bill (H): [PDF](https://api.iga.in.gov/2025/bills/SB0306/versions/SB0306.02.COMS?format=pdf)
- Senate Bill (S): [PDF](https://api.iga.in.gov/2025/bills/SB0306/versions/SB0306.03.COMH?format=pdf)

## Related bills

- SB 231: Various corrections matters. (signed)
- SB 324: Criminal procedures. (signed)
- SB 80: Code publication. (signed)
- SB 453: Various tax matters. (signed)
- SB 464: Financial institutions and consumer credit. (signed)
- SB 371: Workforce matters. (signed)

## Sources
- [Enrolled Senate Bill (S) (PDF)](https://api.iga.in.gov/2025/bills/SB0306/versions/SB0306.04.ENRH?format=pdf)
- [Introduced Senate Bill (S) (PDF)](https://api.iga.in.gov/2025/bills/SB0306/versions/SB0306.01.INTR?format=pdf)
- [Senate Bill (H) (PDF)](https://api.iga.in.gov/2025/bills/SB0306/versions/SB0306.02.COMS?format=pdf)
- [Senate Bill (S) (PDF)](https://api.iga.in.gov/2025/bills/SB0306/versions/SB0306.03.COMH?format=pdf)

## Related
- [SB 231: Various corrections matters.](https://policyrisk.com/state-bill/IN-SB231-2025)
- [SB 324: Criminal procedures.](https://policyrisk.com/state-bill/IN-SB324-2025)
- [SB 80: Code publication.](https://policyrisk.com/state-bill/IN-SB80-2025)
- [SB 453: Various tax matters.](https://policyrisk.com/state-bill/IN-SB453-2025)
- [SB 464: Financial institutions and consumer credit.](https://policyrisk.com/state-bill/IN-SB464-2025)
- [SB 371: Workforce matters.](https://policyrisk.com/state-bill/IN-SB371-2025)
- [Indiana bills](https://policyrisk.com/states/indiana/bills)
- [Indiana state hub](https://policyrisk.com/states/indiana)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/IN-SB306-2025 (as of 2026-10-17).