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Film Industry Tax Credit – KRS 141.383


  • The refundable Film Industry Tax Credit is approved by the Kentucky Film Office in the Tourism, Arts and Heritage Cabinet. 


  • The credit shall not apply until the taxable year in which the Secretary of Tourism notifies the approved company of the amount of refundable credit that is available.


  • The expiration date of January 1, 2015 has been eliminated.

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The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.