SB324Introduced in the Senate
AN ACT relating to the entertainment industry.
Introduced by Robert Stivers, District 25
What does this bill do?
Plain-English breakdown
Writing a plain-English summary of this bill… this can take a few seconds the first time.
Official description
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.
Where it stands
signed by Governor (Acts Ch. 194)
April 23, 2026
How did lawmakers vote?
House votes
1 recorded vote · each counted separately
Senate votes
2 recorded votes · each counted separately
SenateStage: Senate: Third Reading RSN# 4261 · April 15, 2026
37
Yes
0
No
1
Absent or Not Voting
38 senators recorded in this Senate vote. Colors show vote categories only, not whether a vote was good or bad.
See how each senator voted
| Senator | District | Vote |
|---|---|---|
| Jason Howell | 1 | Yes |
| Danny Carroll | 2 | Yes |
| Craig Richardson | 3 | Yes |
| Robert Mills | 4 | Yes |
| Stephen Meredith | 5 | Yes |
| Lindsey Tichenor | 6 | Yes |
| Aaron Reed | 7 | Yes |
| Gary Boswell | 8 | Yes |
| David Givens | 9 | Yes |
| Matthew Deneen | 10 | Yes |
Bill history
introduced in Senate
to Committee on Committees (S)
to Economic Development, Tourism, & Labor (S)
reported favorably, 1st reading, to Calendar with Committee Substitute (1)
2nd reading, to Rules
posted for passage in the Regular Orders of the Day for Monday, March 16 2026
passed over and retained in the Orders of the Day
3rd reading, passed 36-0 with Committee Substitute (1)
received in House
to Committee on Committees (H)
taken from Committee on Committees (H)
1st reading
returned to Committee on Committees (H)
taken from Committee on Committees (H)
2nd reading
returned to Committee on Committees (H)
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
signed by Governor (Acts Ch. 194)
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