The Kansas Film and Digital Media Production Development Act is designed to enhance the film, video, and digital media production industry in Kansas by providing income tax credits and sales tax exemptions for eligible productions. To qualify, production companies must incur at least $50,000 in qualified production or postproduction expenses and submit an application to the Secretary of Commerce, who will assess the project's economic impact before granting approval. The act defines key terms related to production and establishes the Secretary's role in administering the program, including the authority to impose limits on eligible expenditures and require regular reporting from production companies.

Additionally, the bill amends existing tax laws to streamline sales tax exemptions for various nonprofit organizations and public entities, specifying that certain purchases, such as construction machinery and tools, do not qualify for tax exemption. It mandates that contractors obtain exemption certificates for projects and maintain records for compliance, with penalties for misuse of materials purchased under these exemptions. The legislation aims to support local businesses and organizations while ensuring accountability in the use of tax-exempt items, with provisions set to expire on specified dates, including December 31, 2030, for certain exemptions.

Statutes affected:
As Introduced: 79-3606
As introduced: 79-3606