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Fabio 5941153bb7 Legislation: batch B — IL IN KS KY LA MA MD ME MI MN 
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 17:27:20 -04:00

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type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
type title description jurisdiction legislature session identifier citation classification subjects status primary_sponsors version_count action_count vote_count first_action last_action source source_identifier source_url source_hash vintage source_snapshot retrieved_at confidence tags
Bill 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. us/states/ky Kentucky General Assembly 2026RS SB 324 Kentucky SB 324 (2026RS)
bill
Economic Development
State Agencies
Taxation
Taxation
Income--Corporate
Taxation
Income--Individual
Tourism
enacted
R. Stivers
3 30 3 2026-03-02T05:00:00+00:00 2026-04-23T04:00:00+00:00 openstates ocd-bill/5097333b-f021-4f7c-bd5c-9af487152f6a https://apps.legislature.ky.gov/record/26RS/sb324.html c290710443a990c0f275c8e37f741c657a1badf57085b3f630f4f25afd2d0f1c 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-ky

Kentucky SB 324 (2026RS) — 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.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

  1. Introduced (filed) — source
  2. Acts Chapter 194 (committee substitute) — source
  3. Current/Final (committee substitute) — source

Votes

  • PASS SB 324 w/ SCS 1 — 36–0 (pass) · upper
  • Pass — 80–15 (pass) · upper
  • FINAL PASSAGE OF SB 324 w/ HCS 1, HCA 1 (T) — 37–0 (pass) · upper

Sponsors

  • R. Stivers — primary (person)

Timeline

The legislative action history — every referral, reading, and vote.

  • 2026-03-02T05:00:00+00:00 introduced in Senate introduction
  • 2026-03-02T05:00:00+00:00 to Committee on Committees (S) referral-committee
  • 2026-03-04T05:00:00+00:00 to Economic Development, Tourism, & Labor (S) referral-committee
  • 2026-03-12T04:00:00+00:00 reported favorably, 1st reading, to Calendar with Committee Substitute (1) committee-passage
  • 2026-03-13T04:00:00+00:00 2nd reading, to Rules reading-2
  • 2026-03-13T04:00:00+00:00 posted for passage in the Regular Orders of the Day for Monday, March 16 2026
  • 2026-03-16T04:00:00+00:00 passed over and retained in the Orders of the Day passage
  • 2026-03-17T04:00:00+00:00 3rd reading, passed 36-0 with Committee Substitute (1) passage, reading-3
  • 2026-03-18T04:00:00+00:00 received in House
  • 2026-03-18T04:00:00+00:00 to Committee on Committees (H) referral-committee
  • 2026-03-31T04:00:00+00:00 taken from Committee on Committees (H)
  • 2026-03-31T04:00:00+00:00 1st reading reading-1
  • 2026-03-31T04:00:00+00:00 returned to Committee on Committees (H)
  • 2026-04-01T04:00:00+00:00 taken from Committee on Committees (H)
  • 2026-04-01T04:00:00+00:00 2nd reading reading-2
  • 2026-04-01T04:00:00+00:00 returned to Committee on Committees (H)
  • 2026-04-15T04:00:00+00:00 taken from Committee on Committees (H)
  • 2026-04-15T04:00:00+00:00 to Economic Development & Workforce Investment (H) referral-committee
  • 2026-04-15T04:00:00+00:00 reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title) committee-passage
  • 2026-04-15T04:00:00+00:00 taken from Rules
  • 2026-04-15T04:00:00+00:00 placed in the Orders of the Day
  • 2026-04-15T04:00:00+00:00 3rd reading, passed 80-15 with Committee Substitute (1) and Committee Amendment (1-title) passage, reading-3
  • 2026-04-15T04:00:00+00:00 received in Senate
  • 2026-04-15T04:00:00+00:00 to Rules (S) referral-committee
  • 2026-04-15T04:00:00+00:00 Senate concurred in Committee Substitute (1) and Committee Amendment (1-title)
  • 2026-04-15T04:00:00+00:00 passed 37-0 passage
  • 2026-04-15T04:00:00+00:00 enrolled, signed by President of the Senate passage
  • 2026-04-15T04:00:00+00:00 enrolled, signed by Speaker of the House passage
  • 2026-04-15T04:00:00+00:00 delivered to Governor
  • 2026-04-23T04:00:00+00:00 signed by Governor (Acts Ch. 194) executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/5097333b-f021-4f7c-bd5c-9af487152f6a. Confidence: reported (aggregated from official Kentucky legislature records).

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