HB0472
Income Tax - Theatrical Production Tax Credit - Alterations and Sunset Extension
Limiting the excess amount of tax credit certificates to $20,000,000, that the Department of Commerce may carry forward and issue in subsequent taxable years for a credit against the State income tax for certain costs related to certain theatrical productions in the State; prohibiting the Secretary from issuing tax credit certificates for credit amounts totaling more than $2,000,00 in the aggregate for a single theatrical production; and extending the termination date of the credit to June 30, 2032.
Basic Information
- Status
- Override
- Session
- 2026 Regular Session
- Type
- Unknown
- Cross-filed
- SB0440
Links
- State Link
- View on State Website
- LegiScan URL
- View on LegiScan
Upcoming Events
Hearing
February 12, 2026
at 13:00
📍 Ways and Means
Hearing - Ways and Means Committee
Hearing
March 31, 2026
at 13:00
📍 Ways and Means
Hearing - Ways and Means Committee
Sponsors
Lewis
Solomon
Lehman
Lewis, R.
Ross
Feldmark
Ivey
Acevero
Allen
Boyce
Coley
Hill
Terrasa
Toles
Tomlinson
Watson
Ziegler