What Is the Kentucky Entertainment Incentive Program (KEI)? Film Tax Credits, Local Jobs + Business Opportunities

The Kentucky Entertainment Incentive Program (KEI) is an economic development program designed to attract film, television, commercial, and entertainment productions to Kentucky through tax incentives. The program creates opportunities for productions to spend money in Kentucky, hire Kentucky workers, use Kentucky suppliers, and contribute to the growth of the Commonwealth’s film and entertainment industry.

Following the passage of 2026 Senate Bill 324, Kentucky updated the program in 2026. The Kentucky Cabinet for Economic Development filed amended administrative regulations covering applications, approvals, qualifying expenditures, payroll, certified audits, fees, and oversight involving the Kentucky Film Office and Kentucky Film Leadership Council.

For Kentucky, the economic opportunity extends beyond attracting cameras and production companies. Film and television productions require construction crews, electricians, transportation, equipment, hotels, catering, technology, professional services, production support, and other businesses. That makes the KEI program not only a film incentive, but also a potential tool for local workforce development, supplier participation, business growth, and investment.

Local Content Insights

• Kentucky Spending: Qualifying expenditures can help direct production spending into Kentucky’s economy.
• Kentucky Workforce: Productions can create employment opportunities for Kentucky residents while helping expand the state’s skilled film and entertainment workforce.
• Kentucky Suppliers: Local businesses can pursue opportunities involving construction, equipment, transportation, lodging, catering, technology, professional services, and production support.
• Local Business Presence: Kentucky’s vendor requirements can help connect qualifying production expenditures with businesses maintaining meaningful operations within the Commonwealth.
• High-Impact Productions: Certain commercial, film, and television projects with budgets of at least $7.5 million and economic-analysis scores above 90 points may be reviewed on an ongoing basis.

The broader economic development opportunity is significant. Every production attracted to Kentucky can create a new network of potential jobs, contracts, supplier relationships, workforce development opportunities, and local investment.

Join the Local Content Film Tax Credit Initiative

Join the Local Content Film Tax Credit Initiative to connect with government, industry, workforce, and supplier leaders working to maximize the local economic impact of film tax credits. Share your perspective and help expand local jobs, contracts, investment, and business opportunities.