Kentucky Entertainment Incentive (KEI) Program
Funds Kentucky film and entertainment productions with refundable tax credits for qualifying production spending.
The Kentucky Entertainment Incentive (KEI) Program, authorized under KRS 148.542–148.546, provides a refundable, nontransferable tax credit to incentivize film and entertainment productions to choose Kentucky locations and support development of the state's production infrastructure. The base credit rate is 30% of eligible Kentucky production expenditures; productions located in Enhanced Incentive Counties or relying predominantly on Kentucky-resident production crews qualify for 35%. The individual project cap is $10,000,000 per production, and the program-level annual cap is $75,000,000 for fiscal year 2026.
Eligible project types include feature-length films, scripted and episodic television programs, documentaries, Broadway touring productions, industrial films, and commercials. Expenditures to out-of-state vendors, airfare, insurance premiums, and online purchases are ineligible regardless of project type. Credits are refundable — if they exceed current-year Kentucky income or corporate tax liability, the excess is refunded rather than carried forward. Unused credits cannot be carried forward to future tax years, making the refundable structure critical for production companies with limited ongoing Kentucky tax exposure. Since the program's implementation in 2022, over 250 projects have been approved for a combined $242 million in potential state incentives.
Prospective applicants should contact CED.KEI@ky.gov to schedule an introductory call before filing a formal application using the 2026 application form (updated September 2025, regulation 307 KAR 1:080). KEDFA approves applications at its last-Thursday-of-month meetings, except in November and December. Productions aiming to qualify for the 35% rate should document Kentucky-resident crew composition or verify their county falls within the Enhanced Incentive County designation before submitting.
Offers a refundable 30–35% tax credit on eligible Kentucky production expenditures for feature films, scripted television, documentaries, Broadway touring productions, industrial films, and commercials, with an individual project cap of $10,000,000.
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