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Legislative record

SB 324STATE · KentuckySigned

AN ACT relating to the entertainment industry.

Amend KRS 141.383 and 154.61-020 to allow that any unallocated portion of the $75 million credit cap be carried forward for utilization in subsequent calendar years for high-impact motion pictures or entertainment productions; amend KRS 154.12-280 to require the Kentucky Film Office to review applications, notify applicants of additional information needed, and forward applications to the Cabinet for Economic Development and the Kentucky Film Leadership Council; amend KRS 154.12-282 to update functions and purposes of the Kentucky Film Leadership Council; amend KRS 154.61-010 to define terms and revise definitions; provide that a motion picture or entertainment production eligible for credit includes a video game, music video, or commercial; amend KRS 154.61-020 to increase the minimum amount of qualifying expenditures and qualifying payroll expenditures that must be expended by an approved company to qualify for tax incentives; require, in addition to current reports, the submission of a certified audit by an approved company within 180 days of completion of production.

Voted 4/23/2026View source

Roll-call record

How representatives voted

157 yea·15 nay·9 other

Docket history

Action history

  1. 4/23/2026signed by Governor (Acts Ch. 194)
  2. 4/23/2026signed by Governor
  3. 4/15/2026taken from Committee on Committees (H)
  4. 4/15/2026to Economic Development & Workforce Investment (H)
  5. 4/15/2026reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title)
  6. 4/15/2026taken from Rules
  7. 4/15/2026placed in the Orders of the Day
  8. 4/15/20263rd reading, passed 80-15 with Committee Substitute (1) and Committee Amendment (1-title)
  9. 4/15/2026received in Senate
  10. 4/15/2026to Rules (S)