Kentucky Entertainment Incentive (KEI) Program

The Kentucky Entertainment Incentive, or KEI, is KEDFA's film and production tax credit. It is built to attract feature films, scripted and episodic television, documentaries, Broadway touring productions, industrial films, and commercials to Kentucky while also supporting the state's production infrastructure. KEDFA runs the approval side through the Cabinet for Economic Development, and the program has already approved more than 250 projects since its 2022 launch. The credit is refundable and nontransferable. Base value is 30% of eligible production spending, rising to 35% in enhanced incentive counties or when production crews are predominantly Kentucky residents. The annual program cap for fiscal 2026 is $75 million, with a $10 million cap per project. Ineligible costs include spending with out-of-state vendors, airfare, insurance, and online purchases. KEI is strongest for productions that can keep spend local and document it cleanly. Applicants do best when they can show Kentucky hiring, Kentucky vendor use, and a production schedule that fits the approval cycle. The program rewards teams that treat the state as a production base, not just a filming stop, because the incentive is tied to local spend and crew composition.

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.