SB52 creates state incentives—namely a sales tax exemption and a nonrefundable income tax credit—for film, video, and digital media production in Kansas in order to grow the film/media industry. To qualify, production companies must apply for approval show details such as their budget, use of Kansas-based vendors or workers, insurance, and evidence of economic impact. The incentives last from tax year 2025 through 2034.
The Kansas State Senate passed SB52 on February 19, 2025 by a vote of 33 to 7. We have assigned pluses to the nays because government has no legitimate authority to prop up private industries through selective tax breaks. Government involvement in incentivizing the film industry distorts the economy, wastes taxpayer dollars, and invites the influence of Hollywood-style culture and values that contradict traditional American principles. Rather than relying on private enterprise and market demand, this law empowers bureaucrats to pick winners and losers, undermining economic freedom and opening the door to immoral and anti-American cultural shifts.
