Kansas 2023-2024 Regular Session

Kansas Senate Bill SB91

Introduced
1/24/23  
Refer
1/25/23  
Report Pass
2/17/23  
Engrossed
3/1/23  
Refer
3/1/23  
Report Pass
3/20/23  

Caption

Enacting the Kansas film and digital media industry production development act, providing a tax credit, sales tax exemption and loans and grants to incentivize film, video and digital media production in Kansas, establishing a program to be administered by the secretary of commerce for the purpose of developing such production in Kansas and requiring the secretary of commerce to issue reports on the economic impact of the act.

Impact

The legislation has significant implications for state laws as it amends existing tax statutes related to film and media production. Specifically, it creates designated funds within the state treasury to finance workforce training and business investments aimed at elevating the local film industry. Furthermore, the bill mandates annual reporting requirements from the secretary of commerce to monitor the effectiveness of the programs and gauge their impact on the local economy. Critics and proponents of the bill view it through different lenses; while supporters hail it as a necessary step toward nurturing local talent and attracting investments, skeptics express concern over long-term sustainability and the potential for inefficiencies in administering such funds.

Summary

Senate Bill 91, known as the Kansas Film and Digital Media Production Development Act, is designed to stimulate the economic growth of the film, video, and digital media production industry in Kansas. The bill establishes a framework for providing tax incentives, including income tax credits and sales tax exemptions for production companies engaged in certified projects. The goal of the bill is to foster a robust industry ecosystem that not only attracts but retains film production projects within the state. To this end, various support programs are outlined that aim to boost workforce training and direct investments in Kansas-based businesses related to the film and digital media industry.

Contention

One notable point of contention surrounding SB 91 is its projected economic impact against the backdrop of state budget constraints. Even though the supporters advocate for the job creation and economic stimulation aspects, concerns have been raised regarding the accountability and transparency of the funds allocated under the act. Also, doubts persist about the effectiveness of tax incentives in truly captivating high-quality productions that can yield lasting benefits for Kansas. As the program is set to phase out income tax credits and sales exemptions post-2032, there are discussions on how to balance immediate economic benefits against sustainable long-term growth for Kansas's film industry.

Companion Bills

No companion bills found.

Previously Filed As

KS HB2038

Enacting the Kansas film and digital media industry production development act, providing a tax credit and sales tax exemption to incentivize film, video and digital media production in Kansas, establishing a program to be administered by the secretary of commerce for the purpose of developing such production in Kansas and requiring the secretary of commerce to issue reports to the legislature regarding the program.

KS SB52

Enacting the Kansas film and digital media industry production development act, providing a tax credit and sales tax exemption to incentivize film, video and digital media production in Kansas, establishing a program to be administered by the secretary of commerce for the purpose of developing such production in Kansas and requiring the secretary of commerce to issue reports to the legislature regarding the program.

KS HB2541

Enacting the Kansas rural business growth program act, providing a premium tax credit to incentivize capital investment in rural areas and establishing a program to be administered by the secretary of commerce for the purpose of incentivizing such investment.

KS HB2346

Substitute for HB 2346 by Committee on Commerce, Labor and Economic Development - Establishing the Kansas sports tourism grant program administered by the secretary of commerce to provide matching grants to communities for developing and continuing sporting events and providing for funding of such grants from the state economic development initiatives fund.

KS SB3088

Relating To The Motion Picture, Digital Media, And Film Production Income Tax Credit.

KS HB2269

Relating To The Motion Picture, Digital Media, And Film Production Income Tax Credit.

KS SB2580

Relating To The Motion Picture, Digital Media, And Film Production Income Tax Credit.

KS A3302

Revises film and digital media content production tax credit program to include requirement for production of domestic original music and musical scores.

KS S1409

Revises film and digital media content production tax credit program to include requirement for production of domestic original music and musical scores.

KS HB475

Income tax credit; film, gaming, video or digital production; revise a definition

Similar Bills

No similar bills found.