SB 324 KY

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Became Law

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.

• R. Stivers Republican · primary

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