| Last Action | to Appropriations & Revenue (H) |
|---|---|
| Title | AN ACT relating to tax incentives for digital interactive media productions. |
| Bill Documents |
Bill
|
| Bill Request Number | 979 |
| Sponsors | J. Short, D. Schamore |
| Summary of Original Version | Amend KRS 148.542 to define "digital interactive media production" and redefine "eligible company," "qualifying expenditure," and "qualifying payroll expenditure" to include digital interactive media productions; amend KRS 148.544 to outline the legislative purpose for a digital interactive media production tax credit, provide thresholds for digital interactive media productions to qualify for a tax credit, detail the amount of tax credits a digital interactive media production may receive, and prohibit the Tourism Development Finance Authority from accepting applications or authorizing or entering into tax incentive agreements after December 31, 2021; amend KRS 148.546 to include application and tax incentive agreement requirements for a digital interactive media production; amend KRS 45A.690, 45A.705, 141.0205, and 141.383 to conform; EFFECTIVE January 1, 2017. |
| Index Headings of Original Version |
Effective Dates, Delayed - Digital interactive media production tax credit, creation, January 1, 2017 Taxation - Corporate income tax, digital interactive media production tax credit, creation Taxation - Individual income tax, digital interactive media production tax credit, creation Taxation, Income--Corporate - Digital interactive media production tax credit, creation Taxation, Income--Individual - Digital interactive media production tax credit, creation |
| 01/11/16 |
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|---|---|
| 01/12/16 |
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Last updated: 1/16/2019 3:08 PM (EST)