Terms Used In Kentucky Statutes > Chapter 154 > Subchapter 61 - Motion Pictures and Entertainment Productions

• 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. See Kentucky Statutes 154.61-010
• 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. See Kentucky Statutes 154.61-010
• Approved company: means an eligible company approved for incentives provided under KRS §. See Kentucky Statutes 154.61-010
• Authority: means the Kentucky Economic Development Finance Authority, consisting of a committee as set forth in KRS §. See Kentucky Statutes 154.1-010
• Below-the-line production crew: includes but is not limited to:
  (a) Casting assistants. See Kentucky Statutes 154.61-010
• Cabinet: means the Cabinet for Economic Development. See Kentucky Statutes 154.61-010
• Commonwealth: means the Commonwealth of Kentucky. See Kentucky Statutes 154.61-010
• Company: may extend and be applied to any corporation, company, person, partnership, joint stock company, or association. See Kentucky Statutes 446.010
• Compensation: means compensation included in adjusted gross income as defined in KRS §. See Kentucky Statutes 154.61-010
• Continuous film production: means a motion picture or entertainment production that:
  (a) 1. See Kentucky Statutes 154.61-010
• Contract: A legal written agreement that becomes binding when signed.
• Directors: when applied to corporations, includes managers or trustees. See Kentucky Statutes 446.010
• Documentary: means a production based upon factual information and not subjective interjections. See Kentucky Statutes 154.61-010
• Eligible company: means any person that intends to film or produce a motion picture or entertainment production in the Commonwealth. See Kentucky Statutes 154.61-010
• Feature-length film: means a live-action or animated production that is:
  (a) More than thirty (30) minutes in length. See Kentucky Statutes 154.61-010
• 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. See Kentucky Statutes 154.61-010
• Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Loan-out entity: means a corporation, partnership, limited liability company, or other entity through which an artist or other person is loaned out to perform services for the approved company. See Kentucky Statutes 154.61-010
• Motion picture or entertainment production: means :
  1. See Kentucky Statutes 154.61-010
• Person: means an individual, partnership, joint venture, military facility operated by a department or agency of the United States, profit or nonprofit corporation including a public or private college or university, limited liability company, or other entity or association of persons organized for agricultural, commercial, health care, or industrial purposes. See Kentucky Statutes 154.1-010
• Qualifying expenditure: means expenditures made in the Commonwealth for the following if directly used in or for a motion picture or entertainment production:
  1. See Kentucky Statutes 154.61-010
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Secretary: means the secretary of the Cabinet for Economic Development. See Kentucky Statutes 154.61-010
• State: means the Commonwealth of Kentucky. See Kentucky Statutes 154.1-010
• Tax incentive agreement: means the agreement entered into pursuant to KRS
  154. See Kentucky Statutes 154.61-010
• Year: means calendar year. See Kentucky Statutes 446.010