AN ACT relating to the entertainment industry.

Summary

The law adds a new tax credit against Kentucky income taxes for companies that film or produce movies, TV shows, commercials and similar projects in the state. The credit is refundable for certain applications and is limited by annual caps that change over time, with strict start‑date, completion‑date and payroll‑withholding requirements. It also establishes a Kentucky Film Office to manage the program and requires regular public reporting of credit usage.

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