Kentucky
General Assembly

03/02/26	introduced in Senate to Committee on Committees (S)
03/04/26	to Economic Development, Tourism, & Labor (S)
03/12/26	reported favorably, 1st reading, to Calendar with Committee Substitute (1)
03/13/26	2nd reading, to Rules posted for passage in the Regular Orders of the Day for Monday, March 16 2026
03/16/26	passed over and retained in the Orders of the Day
03/17/26	3rd reading, passed 36-0 with Committee Substitute (1)
03/18/26	received in House to Committee on Committees (H)
03/31/26	taken from Committee on Committees (H) 1st reading returned to Committee on Committees (H)
04/01/26	taken from Committee on Committees (H) 2nd reading returned to Committee on Committees (H)
04/15/26	taken from Committee on Committees (H) to Economic Development & Workforce Investment (H) reported favorably, to Rules with Committee Substitute (1) and Committee Amendment (1-title) taken from Rules placed in the Orders of the Day 3rd reading, passed 80-15 with Committee Substitute (1) and Committee Amendment (1-title) received in Senate to Rules (S) Senate concurred in Committee Substitute (1) and Committee Amendment (1-title) passed 37-0 enrolled, signed by President of the Senate enrolled, signed by Speaker of the House delivered to Governor
04/23/26	signed by Governor (Acts Ch. 194)

Amendment	Senate Committee Substitute 1
Summary	Retain original provisions; provide that the Kentucky Film Office may include the adoption of expenditure sampling procedures in its standards for the conducting of certified audits; require qualifying expenditures and qualifying payroll expenditures for a continuous film production to be prorated to the total budget of the production; allow any unallocated balance of $75,000,000 to also be approved for companies with continuous film productions; provide that the $1,000,000 cap on qualifying payroll expenditures applies per episode of a continuous film production.
Index Headings	Economic Development - Film industry credit, eligible productions, certified audits State Agencies - Kentucky Film Office, Kentucky Film Leadership Council Taxation - Income tax, film industry credit, eligible productions, certified audits Taxation, Income--Corporate - Film industry credit, eligible productions, certified audits Taxation, Income--Individual - Film industry credit, eligible productions, certified audits Tourism - Film industry credit, eligible productions, certified audits

Amendment	House Committee Substitute 1
Summary	Retain original provisions; 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 to provide that for union and guild benefits and workers' compensation insurance premiums include amounts paid, in addition to an approved company, a third-party payroll service company; 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; direct the Kentucky Film Leadership Council to perform a study on the needs of Kentucky's musicians and music venues.
Index Headings	Economic Development - Film industry credit, eligible productions, certified audits State Agencies - Kentucky Film Office, Kentucky Film Leadership Council Studies Directed - Kentucky Film Leadership Council, assess the needs of Kentucky musicians and music venues Taxation - Income tax, film industry credit, eligible productions, certified audits Taxation, Income--Corporate - Film industry credit, eligible productions, certified audits Taxation, Income--Individual - Film industry credit, eligible productions, certified audits Tourism - Film industry credit, eligible productions, certified audits

Amendment	House Committee Amendment 1
Sponsor	J. Branscum
Summary	Make title amendment.
Index Headings	Title Amendments - SB 324/GA