Kentucky SB 324 — AN ACT relating to the entertainment industry.

Kentucky, 2026RS. SB 324: AN ACT relating to the entertainment industry.

Plural source record ↗

Official legislative source ↗

Latest action

April 23, 2026 — signed by Governor (Acts Ch. 194)

Summary

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.

Sponsors

Sponsor details were not supplied.

Bill text

Acts Chapter 194 Read version ↗

Current/Final Read version ↗

Introduced Read version ↗

Recorded votes

Legislative history

1. April 23, 2026signed by Governor (Acts Ch. 194)
2. April 15, 2026delivered to Governor
3. April 15, 2026enrolled, signed by Speaker of the House
4. April 15, 2026enrolled, signed by President of the Senate
5. April 15, 2026passed 37-0
6. April 15, 2026Senate concurred in Committee Substitute (1) and Committee Amendment (1-title)
7. April 15, 2026to Rules (S)
8. April 15, 2026received in Senate
9. April 15, 20263rd reading, passed 80-15 with Committee Substitute (1) and Committee Amendment (1-title)
10. April 15, 2026placed in the Orders of the Day
11. April 15, 2026taken from Rules
12. April 15, 2026reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title)
13. April 15, 2026to Economic Development & Workforce Investment (H)
14. April 15, 2026taken from Committee on Committees (H)
15. April 1, 2026returned to Committee on Committees (H)
16. April 1, 20262nd reading
17. April 1, 2026taken from Committee on Committees (H)
18. March 31, 2026returned to Committee on Committees (H)
19. March 31, 20261st reading
20. March 31, 2026taken from Committee on Committees (H)
21. March 18, 2026to Committee on Committees (H)
22. March 18, 2026received in House
23. March 17, 20263rd reading, passed 36-0 with Committee Substitute (1)
24. March 16, 2026passed over and retained in the Orders of the Day
25. March 13, 2026posted for passage in the Regular Orders of the Day for Monday, March 16 2026
26. March 13, 20262nd reading, to Rules
27. March 12, 2026reported favorably, 1st reading, to Calendar with Committee Substitute (1)
28. March 4, 2026to Economic Development, Tourism, & Labor (S)
29. March 2, 2026to Committee on Committees (S)
30. March 2, 2026introduced in Senate

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