STATE BILLKY SB 324PASSED

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.

Status: Passed; Signed or otherwise enacted
Status date: Apr 23, 2026; 203 days ago
Current chamber: Senate
Session: 2026 Regular Session

KY SB 324 · PassedApr 23

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Bill details

Last action: signed by Governor (Acts Ch. 194) · Apr 23, 2026

Sponsor

RSRobert StiversSenator · Republican · SD-025Primary sponsor

Bill history

Newest first.

Apr 23, 2026signed by Governor (Acts Ch. 194)Senate

Apr 15, 2026delivered to GovernorSenate

Apr 15, 2026enrolled, signed by Speaker of the HouseSenate

Apr 15, 2026enrolled, signed by President of the SenateSenate

Apr 15, 2026passed 37-0Senate

Apr 15, 2026Senate concurred in Committee Substitute (1) and Committee Amendment (1-title)Senate

Apr 15, 2026to Rules (S)Senate

Apr 15, 2026received in SenateSenate

Show 22 earlier actions

Apr 15, 20263rd reading, passed 80-15 with Committee Substitute (1) and Committee Amendment (1-title)House

Apr 15, 2026placed in the Orders of the DayHouse

Apr 15, 2026taken from RulesHouse

Apr 15, 2026reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title)House

Apr 15, 2026to Economic Development & Workforce Investment (H)House

Apr 15, 2026taken from Committee on Committees (H)House

Apr 1, 2026returned to Committee on Committees (H)House

Apr 1, 20262nd readingHouse

Apr 1, 2026taken from Committee on Committees (H)House

Mar 31, 2026returned to Committee on Committees (H)House

Mar 31, 20261st readingHouse

Mar 31, 2026taken from Committee on Committees (H)House

Mar 18, 2026to Committee on Committees (H)House

Mar 18, 2026received in HouseHouse

Mar 17, 20263rd reading, passed 36-0 with Committee Substitute (1)Senate

Mar 16, 2026passed over and retained in the Orders of the DaySenate

Mar 13, 2026posted for passage in the Regular Orders of the Day for Monday, March 16 2026Senate

Mar 13, 20262nd reading, to RulesSenate

Mar 12, 2026reported favorably, 1st reading, to Calendar with Committee Substitute (1)Senate

Mar 4, 2026to Economic Development, Tourism, & Labor (S)Senate

Mar 2, 2026to Committee on Committees (S)Senate

Mar 2, 2026introduced in SenateSenate

Recorded votes

Senate: Third Reading RSN# 3947Mar 17, 2026 · Senate · 36 yea · 0 nayPassed

House: Veto Override RCS# 502Apr 15, 2026 · House · 80 yea · 15 nayPassed

Senate: Third Reading RSN# 4261Apr 15, 2026 · Senate · 37 yea · 0 nayPassed

Subjects

Economic Development
State Agencies
Taxation
Taxation, Income--Corporate
Taxation, Income--Individual
Tourism

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