Bill > HB2038

This bill establishes the Kansas Film and Digital Media Industry Production Development Act, which aims to incentivize film, video, and digital media production in Kansas through a comprehensive tax credit and sales tax exemption program. The bill creates a development program administered by the secretary of commerce to provide tax credits for production companies that meet specific criteria, such as making qualified production or postproduction expenditures in the state. Production companies can receive tax credits of up to 30% of their qualified expenditures, with potential additional credits for multi-film deals, television series, high-impact productions, and projects with significant Kansas resident crew participation. To qualify, productions must spend at least $50,000 on eligible expenses and be intended for multimarket commercial distribution. The program includes provisions for sales tax exemptions on production-related purchases and requires annual reporting to the legislature about the program's impact. The tax credits and sales tax exemptions will be available from 2025 to 2034, with an aggregate total limit of $10 million in tax credits per year, and 10% of those credits designated specifically for Kansas-based production companies. The goal is to develop and grow the film and digital media production industry in Kansas by providing financial incentives and support for productions that choose to work in the state.

Budget and Finance

Commerce, Labor and Economic Development (H)

https://kslegislature.gov/li/b2025_26/measures/hb2038/