Locating & Expanding

Kentucky Entertainment Incentive (KEI) Program

Interested in applying, please contact CED.KEI@ky.gov

The purpose of the KEI Program is to encourage:

  • The film and entertainment industry to choose locations in the Commonwealth for the filming and production of motion picture or entertainment productions;
  • The development of a film and entertainment industry in Kentucky;
  • Increased employment opportunities for the citizens of the Commonwealth within the film and entertainment industry; and
  • The development of a production and postproduction infrastructure in the Commonwealth for film production and touring Broadway show production facilities containing state-of-the-art technologies.

Expenditures not eligible for consideration as Qualifying Expenditures include, but are not limited to, the following:

  • Expenditures made to vendors located outside of Kentucky
  • Fringes and Per Diem
  • Payroll Service fees
  • Airfare
  • KEI application and administrative fees
  • Legal and accounting expenses
  • Contingency expenses
  • Cast and Crew screening and wrap-up parties
  • Bank, financing and completion bond fees
  • Script publication and license fees
  • Miscellaneous expenses and fees
  • Insurance Premiums
  • Loss/Damage Fees
  • Gifts
  • Alcohol/Tobacco
  • Publicity Fees
  • Non-Resident Kit/Box Rentals
  • Online Purchases

 

Tax incentives awarded through the KEI program are refundable and nontransferable and may be claimed against the Approved Company's Kentucky corporate, limited liability or individual income tax. Unused credits may not be carried forward.

 

Additional Resources

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