148.542 Definitions for KRS 148.542 to 148.546. - Kentucky Statutes

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Page 1 of 3 148.542 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) "Feature-length film" means a live-action or animated production that is: (a) More than thirty (30) minutes in length; and Page 2 of 3 (b) Produced for distribution in theaters or via digital format, including but not limited to DVD, Internet, or mobile electronic devices; (13) "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; (14) (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; (15) "Obscene" means the same as defined in KRS 531.010;
(16) "Office" means the Kentucky Film Office in the Tourism, Arts and Heritage Cabinet; (17) "Person" means the same as defined in KRS 141.010(15);
(18) (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; (19) "Qualifying payroll expenditure" means compensation paid to above-the-line crew and below-the line crew while working on a motion picture or entertainment Page 3 of 3 production in the Commonwealth if the compensation is for services performed in
the Commonwealth; (20) "Secretary" means the secretary of the Tourism, Arts and Heritage Cabinet;
(21) "Tax incentive agreement" means the agreement entered into pursuant to KRS 148.546 between the office and the approved company; and (22) "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 26, 2009
History: Created 2009 (1st Extra. Sess.) Ky. Acts ch. 1, sec. 43, effective June 26, 2009.