Signed into LawFiled Mar 2, 2026
Latest Action
signed by Governor (Acts Ch. 194)
Apr 23, 2026
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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