State-by-state production incentives
Kentucky
| Kentucky | |
| Incentive Type | Refundable tax credit |
| Incentives Highlights | 20% of all qualifying expenses, including resident and non-resident BTL, and 20% of first $100K of all ATL, |
| Eligible Projects | Films, television pilots, series, commercials, documentaries and Broadway plays |
| Minimum Spend | $500K |
| Production Cap or Annual Cap | $5M |
| Application/Reporting Requirements | Application must be filed at least 30 days prior to incurring any expenses. |
| Loan-Out Reg Required? | No |
| CPA Audit? | No |
Kentucky Film Office
M. Todd Cassidy, Executive Director
Todd.Cassidy@ky.gov
t: (800) 345-6591
t: (502) 564-3456
f: (502) 564-1512
www.kyfilmoffice.com
Kentucky offers a 20% refundable tax credit (non-transferable) of all qualifying expenses; including all below-the-line wages for both resident and non-residents, and 20% of the first $100,000 in wages for above-the-line salaries (both resident and non-resident). Funding cap is $7.5 million for 2012.
The minimum spend necessary for feature films is $500,000, $200,000 for commercials, and $50,000 for documentaries. Broadway plays produced for national tour also qualify. The production company must file an application with the state 30 days prior to incurring any expenses for which they are seeking to earn the tax credit. The Kentucky Film Office has a mandatory administrative fee equal to the greater of 0.5% of the estimated film incentive or $500. Please contact the Kentucky Film Office for further details. The program is planned for sunset/review on December 31, 2014.