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Bill

SB 52

Enacting the Kansas film and digital media industry production development act, providing a tax credit and sales tax exemption to incentivize film, video and digital media production in Kansas, establishing a program to be administered by the secretary of commerce for the purpose of developing such production in Kansas and requiring the secretary of commerce to issue reports to the legislature regarding the program.

2025-2026 Regular Session

Kansas offers tax credits and sales tax exemptions for film/digital media production through a state-administered incentive program to attract industry investment and jobs.

Died on House Calendar
#economicdevelopment #namedacts #taxation
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Bill Summary · SB 52

Legislative bill overview

SB 52 creates a tax incentive program in Kansas to attract film, video, and digital media production by offering tax credits and sales tax exemptions to qualifying productions. The Kansas Department of Commerce would administer the program and report regularly to the legislature on its effectiveness and usage.

Why is this important

Film and media production can generate significant economic activity through job creation, equipment purchases, and local spending. States compete aggressively for production projects, so Kansas is attempting to position itself as an attractive location to potentially capture productions that might otherwise go elsewhere.

Potential points of contention

  • Cost to state budget: Tax credits and exemptions reduce state revenue; the bill's fiscal impact depends on how many productions qualify and the actual value of incentives claimed
  • Return on investment questions: Whether the economic benefits (wages, local spending, tax revenue) actually exceed the cost of foregone taxes is difficult to predict and often contested
  • Program administration and oversight: The bill requires reporting but doesn't specify measurable performance benchmarks or conditions for program continuation, making accountability unclear

Compiled from official sources — confirm details with the bill’s official record.

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