Legislation - SB0440

Title: Income Tax - Theatrical Production Tax Credit - Sunset Extension
Sponsored by: Senators Guzzone, Bailey, Corderman, Hettleman, King, McCray, and Salling
Status: In the House - Favorable with Amendments Report by Ways and Means
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Extending the termination date to June 30, 2032, for a credit against the State income tax for certain costs related to certain theatrical productions in the State; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Cross-filed with: HB0472

Bill File Type: Regular

Effective Date(s): July 1, 2026

History

Legislation History
Chamber Senate Calendar Date 1/30/2026 Legislative Date 1/30/2026 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax - Theatrical Production Tax Credit - Sunset Extension Proceedings
Chamber Senate Calendar Date 2/03/2026 Legislative Date 2/03/2026 Action Hearing 2/11 at 2:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/02/2026 Legislative Date 3/02/2026 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/03/2026 Legislative Date 2/20/2026 Action Favorable with Amendments {153925/1 Adopted Proceedings 31 Click to view Recorded Media
Chamber Senate Calendar Date 3/03/2026 Legislative Date 2/20/2026 Action Second Reading Passed with Amendments Proceedings 31 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax - Theatrical Production Tax Credit - Sunset Extension Proceedings
Chamber Senate Calendar Date 3/05/2026 Legislative Date 2/22/2026 Action Third Reading Passed (39-1) Proceedings 33 Click to view Recorded Media
Chamber House Calendar Date 3/06/2026 Legislative Date 2/25/2026 Action Referred Ways and Means Proceedings 34 Click to view Recorded Media
Chamber House Calendar Date 3/16/2026 Legislative Date 3/16/2026 Action Hearing 3/25 at 1:00 p.m. Proceedings
Chamber House Calendar Date 3/25/2026 Legislative Date 3/25/2026 Action Hearing canceled Proceedings
Chamber House Calendar Date 3/25/2026 Legislative Date 3/25/2026 Action Hearing 3/25 at 1:30 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/02/2026 Legislative Date 4/02/2026 Action Favorable with Amendments Report by Ways and Means Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/30/2026	1/30/2026	First Reading Budget and Taxation
			Text - First - Income Tax - Theatrical Production Tax Credit - Sunset Extension
Senate	2/03/2026	2/03/2026	Hearing 2/11 at 2:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/02/2026	3/02/2026	Favorable with Amendments Report by Budget and Taxation
Senate	3/03/2026	2/20/2026	Favorable with Amendments {153925/1 Adopted	31 Click to view Recorded Media
Senate	3/03/2026	2/20/2026	Second Reading Passed with Amendments	31 Click to view Recorded Media
			Text - Third - Income Tax - Theatrical Production Tax Credit - Sunset Extension
Senate	3/05/2026	2/22/2026	Third Reading Passed (39-1)	33 Click to view Recorded Media
House	3/06/2026	2/25/2026	Referred Ways and Means	34 Click to view Recorded Media
House	3/16/2026	3/16/2026	Hearing 3/25 at 1:00 p.m.
House	3/25/2026	3/25/2026	Hearing canceled
House	3/25/2026	3/25/2026	Hearing 3/25 at 1:30 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/02/2026	4/02/2026	Favorable with Amendments Report by Ways and Means

File Code

Subjects

Statutes