Qualified productions have the option of taking advantage of either the sales tax refund incentive or the brand new Kentucky statewide incentives. The new KY incentives include:
• A refundable income tax credit of up to 30% of approved expenditures in non-enhanced incentive counties and 35% in enhanced incentive counties. Louisville-Jefferson County is a non-enhanced county.
• Provide an additional 5% incentive for Kentucky-resident crew members
• Lower the minimum Kentucky spend for narrative films to $250,000 ($125,000 for Kentucky residents) and $20,000 for documentaries ($10,000 for Kentucky residents).
• The incentives are uncapped.
Applications for film production incentives will be reviewed and approved by the Kentucky Film Office, Secretary of the Tourism, Arts and Heritage Cabinet, the Finance and Administration Cabinet and the Kentucky Tourism Development Finance Authority.
Qualified expenditures include, but are not limited to, the following items:
- The production script and synopsis
- Set construction and operations
- Wardrobe, accessories, and related services
- Lease or rental of real property in Kentucky as a set location
- Photography, sound synchronization, lighting, and related services
- Editing and related services
- Rental of equipment and locations for filming
- Vehicle leases
For more information visit the Kentucky Film Office.