|Type of Incentive||Tax credit; refundable; non-transferable|
|Benefit Details||30% of qualified spend and Non-Resident labor.
Additional 5% available for spend in an enhanced incentive county.
35% Resident labor
|Minimum Local Spend||$125k for feature films/television; $100k for commercials; or $10k for documentaries for a non-Kentucky-based production company.
>$250k for feature films/television; $100k for commercials; or $20k for documentaries for a Kentucky-based production company
|Loan-Out Company Considerations||Loan outs must register to do business in Kentucky.|
|Qualified Labor||Resident and Nonresident|
|Film Commission||Michael Crabtree
100 Airport Road Second Floor
Frankfort, KY 40601 email@example.com