Indiana legislation · 2025 Regular Session
Indiana SB306: Film and media production tax credit.
Status: Chaptered, April 16, 2025
Film and media production tax credit. Provides that a taxpayer may assign any part of the film and media production tax credit (credit) that the taxpayer may claim. Sets forth the procedure for a taxpayer to make the assignment. Establishes a limit of $250,000 for any single tax credit provided. Limits the aggregate amount of tax credits that may be provided to $2,000,000. Extends the credit's expiration date from July 1, 2027, to July 1, 2031.
Sponsors
- Andy Zay (R, SD-017) · primary sponsor
- Travis Holdman (R, SD-019) · primary sponsor
- Kyle Walker (R, SD-031) · primary sponsor
- David Niezgodski (D, SD-010)
- Lonnie Randolph (D, SD-002)
- Justin Busch (R, SD-016)
- Andrea Hunley (D, SD-046)
- Jeff Raatz (R, SD-027)
- Shelli Yoder (D, SD-040)
- Dave Heine (R, HD-085)
- Judy, Chris (R)
- Robert Morris (R, HD-084)
Votes
- Senate - Senate concurred with House amendments (April 7, 2025): 48 yea, 0 nay, passed
- House - Third reading (April 1, 2025): 89 yea, 3 nay, passed
- Senate - Third reading (February 10, 2025): 49 yea, 0 nay, passed
Common questions
- What is SB306?
- SB306 is a bill in the Indiana Legislature (2025 Regular Session): Film and media production tax credit.
- What does SB306 do?
- Film and media production tax credit. Provides that a taxpayer may assign any part of the film and media production tax credit (credit) that the taxpayer may claim. Sets forth the procedure for a taxpayer to make the assignment. Establishes a limit of $250,000 for any single tax credit provided. Limits the aggregate amount of tax credits that may be provided to $2,000,000. Extends the credit's expiration date from July 1, 2027, to July 1, 2031.
- What is the status of SB306?
- Chaptered as of April 16, 2025.
- Who sponsored SB306?
- Andy Zay (R, SD-017), with 11 co-sponsors.
- Where is the official record for SB306?
- On the Indiana Legislature website: https://iga.in.gov/legislative/2025/bills/senate/306/details
Source: official Indiana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.