SB324

AN ACT relating to the entertainment industry.

Complete·4/23/26

Kentucky SB324 establishes a tax incentive program for film and entertainment productions in Kentucky, including tax credits and a dedicated office.

Kentucky SB324 creates a tax incentive program to encourage film and entertainment productions in the state. The bill establishes the Kentucky Film Office, which will manage the program and provide information to film producers. It outlines criteria for qualifying productions, including budget size and filming duration. Companies must meet specific financial and production requirements to qualify for incentives. The bill also sets up the Kentucky Film Leadership Council to review applications and approve tax incentive agreements.

Included in complete analysis

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

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Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Roll Call Votes

37 Yea

RRRRDRRRRRRDRDRRRRRRDDRRRRRRDRRRRRRRR

0 Nay

1 Absent

R

Calendar

Apr 15

12:00 AM

House Committee On Economic Development And Workforce Investment

Mar 12

11:00 AM

Senate Committee On Economic Development, Tourism, And Labor

History

Apr 23

Senate

signed by Governor (Acts Ch. 194)

Apr 15

House

taken from Committee on Committees (H)

Apr 15

House

to Economic Development & Workforce Investment (H)