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148.542 Definitions for KRS 148.542 to 148.546.
As used in KRS 148.542 to 148.546:
(1) "Above-the-line production crew" means employees involved with the production
of a motion picture or entertainment production whose salaries are negotiated prior
to commencement of production, such as actors, directors, producers, and writers;
(2) "Animated production" means a nationally distributed feature-length film created
with the rapid display of a sequence of images using 2-D or 3-D graphics of artwork
or model positions in order to create an illusion of movement;
(3) "Approved company" means an eligible company approved for incentives provided
under KRS 141.383 and 148.544;
(4) "Below-the-line production crew" means employees involved with the production
of a motion picture or entertainment production except above-the-line production
crew. "Below-the-line production crew" includes but is not limited to:
(a) Casting assistants;
(b) Costume design;
(c) Extras;
(d) Gaffers;
(e) Grips;
(f) Location managers;
(g) Production assistants;
(h) Set construction staff; and
(i) Set design staff;
(5) "Cabinet" means the Finance and Administration Cabinet;
(6) "Commercial" means an individual production or series of live-action or animated
productions, music videos, infomercials, or interstitials that are:
(a) Less than thirty-one (31) minutes in length;
(b) Made for the purpose of promoting a product, service, or idea; and
(c) Produced for regional or national distribution via broadcast, cable, or any
digital format, including but not limited to cable, satellite, Internet, or mobile
electronic devices;
(7) "Commonwealth" means the Commonwealth of Kentucky;
(8) "Compensation" means compensation included in adjusted gross income as defined
in KRS 141.010(10);
(9) "Documentary" means a production based upon factual information and not
subjective interjections;
(10) "Eligible company" means any person that intends to film or produce a motion
picture or entertainment production in the Commonwealth;
(11) "Employee" means the same as defined in KRS 141.010(20);
(12) "Enhanced incentive county" has the same meaning as in KRS 154.32-010;
(13) "Feature-length film" means a live-action or animated production that is:
(a)
(b)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
More than thirty (30) minutes in length; and
Produced for distribution in theaters or via digital format, including but not
limited to DVD, Internet, or mobile electronic devices;
"Industrial film" means a business-to-business film that may be viewed by the
public, including but not limited to videos used for training or for viewing at a trade
show;
"Kentucky-based company" has the same meaning as in KRS 164.6011;
(a) "Motion picture or entertainment production" means:
1.
The following if filmed in whole or in part, or produced in whole or in
part, in the Commonwealth:
a.
A feature-length film;
b.
A television program;
c.
An industrial film;
d.
A documentary; or
e.
A commercial; or
2.
A national touring production of a Broadway show produced in
Kentucky;
(b) "Motion picture or entertainment production" does not include the filming or
production of obscene material or television coverage of news or athletic
events;
"Obscene" means the same as defined in KRS 531.010;
"Office" means the Kentucky Film Office in the Tourism, Arts and Heritage
Cabinet;
"Person" means the same as defined in KRS 141.010(15);
(a) "Qualifying expenditure" means expenditures made in the Commonwealth for
the following if directly used in or for a motion picture or entertainment
production:
1.
The production script and synopsis;
2.
Set construction and operations, wardrobe, accessories, and related
services;
3.
Lease or rental of real property in Kentucky as a set location;
4.
Photography, sound synchronization, lighting, and related services;
5.
Editing and related services;
6.
Rental of facilities and equipment;
7.
Vehicle leases;
8.
Food; and
9.
Accommodations.
(b) "Qualifying expenditure" does not include Kentucky sales and use tax paid by
the approved company on the qualifying expenditure;
"Qualifying payroll expenditure" means compensation paid to above-the-line crew
(22)
(23)
(24)
(25)
and below-the line crew while working on a motion picture or entertainment
production in the Commonwealth if the compensation is for services performed in
the Commonwealth;
"Resident" has the same meaning as in KRS 141.010;
"Secretary" means the secretary of the Tourism, Arts and Heritage Cabinet;
"Tax incentive agreement" means the agreement entered into pursuant to KRS
148.546 between the office and the approved company; and
"Television program" means any live-action or animated production or
documentary, including but not limited to:
(a) An episodic series;
(b) A miniseries;
(c) A television movie; or
(d) A television pilot;
that is produced for distribution on television via broadcast, cable, or any digital
format, including but not limited to cable, satellite, Internet, or mobile electronic
devices.
Effective: June 24, 2015
History: Amended 2015 Ky. Acts ch. 74, sec. 1, effective June 24, 2015. -- Created
2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 43, effective June 26, 2009.
Legislative Research Commission Note (6/24/2015). 2015 Ky. Acts ch. 74, sec. 4
provides that the amendments made to this statute in that Act apply to taxable periods
beginning on or after January 1, 2015.
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