STIVERS’S SENATE BILL 324

PASSES FULL SENATE 

Bill strengthens Kentucky to attract more film, video games, commercial and music production

FRANKFORT, Ky. (March 17, 2026)—The Kentucky Senate passed Senate Bill (SB) 324, legislation sponsored by Senate President Robert Stivers, R-Manchester, off the Senate floor today.  

SB 324 builds on the foundation laid in 2025 with the passage of SB 1, sponsored by Sen. Phillip Wheeler, R-Pikeville, which established the Kentucky Film Office.

The bill aims to modernize and strengthen the Commonwealth’s film and entertainment incentive program to attract high-impact productions and drive economic growth. SB 324 also updates the roles and responsibilities of the Kentucky Film Leadership Council, clarifies statutory definitions, and expands eligible productions to include video games, music videos, and commercials.

SB 324 allows any unallocated portion of the current $75 million annual tax credit cap to be carried forward for use in future years for major motion pictures and entertainment productions. The bill enhances oversight and coordination by requiring the Kentucky Film Office to review applications and forward completed applications to the Cabinet for Economic Development and the Kentucky Film Leadership Council.

“Senate Bill 324 positions Kentucky to compete more effectively for major film and entertainment projects while ensuring accountability for taxpayer dollars,” Stivers said. “By modernizing our incentive structure, expanding eligible productions, and strengthening oversight, we are creating an environment that supports job creation, encourages investment, and showcases Kentucky to a global audience.”

Stivers was joined last week by Meg Fister, the new Kentucky Film Office executive director, when they presented the legislation before the Senate Economic Development Committee. Fister is a Kentucky native who has returned to the Bluegrass State after producing film and television shows in California and New York.

The legislation raises minimum thresholds for qualifying expenditures and payroll to ensure a stronger return on investment and requires approved companies to submit a certified audit within 180 days of completing a production.

The bill now heads to the House of Representatives for consideration.