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Kansas2026Passed Legislature

HB2038

Kansas Film and Digital Media Production Development Act

Last scannedAug 24, 2026, 9:52 AM

In one sentence

This bill creates an income tax credit and sales tax exemption to encourage film, video, and digital media projects in Kansas.

What it does

  • Creates an income tax credit for companies that spend money on eligible productions in the state.
  • Provides a sales tax exemption for goods and services used during production or postproduction work.
  • Requires at least 10% of crew members to be Kansas residents, with higher rates possible by agreement between officials.
  • Limits how much pay for top talent like directors and actors can count toward the total credit amount to no more than 25% of qualified expenses.
  • Sets up a program run by the Secretary of Commerce to manage applications and approve projects.

Who it affects

  • Production companies that film or create digital media in Kansas
  • Crew members working on eligible films, videos, or games
  • Top talent such as directors, writers, producers, and principal actors
  • The Secretary of Commerce who administers the program

Limits and unknowns

  • The bill does not cover news reports, local ads, instructional videos, or obscene material.
  • Projects must spend at least $50,000 on qualified costs unless they are for the income tax credit only and do not require multimarket commercial distribution, which requires $25,000.

Plain language

Terms to know

Eligible production
A new film, video game, or digital project made in Kansas that costs at least $50,000 and is meant for public sale.
Above-the-line personnel
Key creative staff like directors, writers, producers, and main actors who are paid high rates or credited on screen.
Certified production
A project that has been approved by the Secretary of Commerce to receive tax incentives after agreeing to promote Kansas.

Official record

Sources

Validated
Official bill pageIntroduced textCurrent bill textStored full record

Official summary

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.

Official activity

Bill history

  1. Died in CommitteeHouse
  2. Hearing: Tuesday, February 4, 2025, 3:30 PM — Room 346-S eventHouse
  3. Referred to House Committee on TaxationHouse
  4. IntroducedHouse