Bill > SB52

This bill establishes the Kansas Film and Digital Media Industry Production Development Act, a comprehensive program designed to incentivize film, video, and digital media production in Kansas through tax credits and sales tax exemptions. The bill creates a development program administered by the Secretary of Commerce that offers tax credits of up to 30% for qualified production and postproduction expenditures, with potential additional credits for multi-film deals, high-impact productions, and projects with significant Kansas resident crew involvement. Production companies can apply for certification and receive income tax credits that can be carried forward for up to 10 years, with an annual aggregate credit limit of $5 million. The bill also provides a sales tax exemption for production-related purchases, prioritizing expenditures in rural or economically depressed areas. To qualify, production companies must meet specific requirements, such as incurring at least $50,000 in qualified expenses, maintaining a physical presence in Kansas, and agreeing to promote the state through various marketing efforts. The program is set to run from 2025 to 2034, with the goal of developing a robust film and digital media industry in Kansas by offering financial incentives and support for productions that choose to film in the state.

Budget and Finance, Business and Industry

Commerce (S)

https://kslegislature.gov/li/b2025_26/measures/sb52/