SB 324: AN ACT relating to the entertainment industry.
SB 324 status: Enacted — signed by Governor (Acts Ch. 194) (updated Apr 23, 2026).
What this bill does
Overall score
Bill summary
OfficialAmend 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 appli...
Key analysis
Impact analysis
Environment
Benefits
- no material direct impact identified
Risks
- no material direct impact identified
Economy
Benefits
- increases program flexibility through credit carry-forwards
- expands economic incentive eligibility to video games and commercials
Risks
- increases minimum expenditure requirements for applicants
- potential fiscal trade-offs with state revenue
Society
Benefits
- encourages job creation in the local arts and digital media sectors
Risks
- diverts public resources through corporate tax credits
- implementation depends on the effectiveness of new audit requirements
How trustworthy & consequential it is
Source
OpenStates
Confidence
lowlow
Analysis status
OpenStates summary
LegiScan returned a PDF-only document. PDF extraction is not enabled in this build, so the pipeline used a safer fallback.
analysis based on summary text; full statutory language not reviewed
Where it stands
Introduced
CompleteCommittee
CompleteFloor
CompleteGovernor
CompleteEnacted
CompleteHow it affects your district
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