Kentucky 2025 Regular Session

Kentucky Senate Bill SB1

Introduced
2/18/25  
Refer
2/18/25  
Refer
2/20/25  
Report Pass
2/27/25  
Engrossed
3/5/25  
Refer
3/5/25  
Refer
3/7/25  
Report Pass
3/11/25  
Refer
3/14/25  
Enrolled
3/14/25  
Enrolled
3/14/25  
Chaptered
3/26/25  

Caption

AN ACT relating to the film industry.

Impact

The passage of SB1 is expected to have a significant impact on state laws and policies regarding the film and entertainment industry. By introducing tax credits and incentives, the state government seeks to create an appealing environment for domestic and international filmmakers, which could lead to increased economic activity within the state. This legal framework provides clarity for companies seeking to film in Kentucky and supports the establishment of local production industries, thereby aligning with broader economic development strategies.

Summary

Senate Bill 1 (SB1) aims to enhance the film industry within Kentucky by establishing the Kentucky Film Office and instituting a structured framework for tax incentives directed at film and entertainment productions. This bill outlines mechanisms for approving tax incentives, thereby encouraging production companies to choose Kentucky for their filming activities. The overarching goal is to leverage the film industry for economic growth by attracting a greater number of film projects, ultimately fostering job creation in this sector.

Sentiment

The sentiment around SB1 appears to be largely positive, especially from stakeholders within the film industry, who view the establishment of a dedicated office and tax incentives as a robust step towards revitalizing Kentucky as a competitive filming location. However, there are concerns raised by some advocates about the potential for misallocation of state resources, and whether the projected economic benefits will outweigh the costs incurred through these incentives.

Contention

Notable points of contention regarding SB1 include discussions about the adequacy of the proposed funding limits and the eligibility criteria for tax credits. Critics argue that the thresholds for qualifying expenditures may not be low enough to encourage smaller productions to engage with the state. Furthermore, there is ongoing debate regarding the sustainability of offering such incentives, particularly in relation to the longer-term economic impact on local communities and whether this model will sufficiently support the creation of a resilient film industry.

Companion Bills

No companion bills found.

Previously Filed As

KY HB303

AN ACT relating to economic development.

KY HB510

AN ACT relating to tax incentives for continuous film production projects.

KY SB176

AN ACT relating to worker fairness in the construction industry.

KY HB264

AN ACT relating to regulatory relief.

KY HB8

AN ACT relating to fiscal matters, making an appropriation therefor, and declaring an emergency.

KY HB360

AN ACT relating to fiscal matters and declaring an emergency.

KY HB723

AN ACT relating to economic relief for local communities of the Commonwealth and declaring an emergency.

KY HB152

AN ACT relating to an economic development taxpayer transplant program.

KY HB525

AN ACT relating to the regulation of skill games and making an appropriation therefor.

KY HB403

AN ACT relating to real property boards.

Similar Bills

KY HB303

AN ACT relating to economic development.

KY HB510

AN ACT relating to tax incentives for continuous film production projects.

KY SB316

AN ACT relating to tax incentives for motion pictures and entertainment productions.

KY HB622

AN ACT relating to fiscal matters and declaring an emergency.

KY HB775

AN ACT relating to fiscal matters.

KY HB8

AN ACT relating to fiscal matters, making an appropriation therefor, and declaring an emergency.

KY SB317

AN ACT relating to taxation for motion pictures and entertainment productions.

KY HB360

AN ACT relating to fiscal matters and declaring an emergency.