Kentucky Revised Statutes Title XII. Conservation and State Development § 154.61-010.Definitions for subchapter

(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 154.61-020;

(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:

(5) “Cabinet” means the Cabinet for Economic Development;

(6) “Commonwealth” means the Commonwealth of Kentucky;

(7) “Compensation” means compensation included in adjusted gross income as defined in KRS 141.010;

(8) “Continuous film production” means a motion picture or entertainment production that:

(9) “Council” means the Kentucky Film Leadership Council created in KRS 154.12-282;

(10) “Documentary” means a production based upon factual information and not subjective interjections;

(11) “Eligible company” means any person that intends to film or produce a motion picture or entertainment production in the Commonwealth;

(12) “Employee” has the same meaning as in KRS 141.010, and, for purposes of this subchapter, also may include the employees or independent contractors of an approved company or the employees of a loan-out entity engaged by an approved company if they meet the requirements of KRS 141.310;

(13) “Enhanced incentive county” has the same meaning as in KRS 154.32-010;

(14) “Feature-length film” means a live-action or animated production that is:

(15) “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;

(16) “Kentucky-based company” has the same meaning as in KRS 164.6011;

(17) “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. A loan-out entity shall be registered and in good standing with the Kentucky Secretary of State. Notwithstanding the business organization, the loan-out entity and all employees of and other persons performing services for the loan-out entity shall be subject to all applicable provisions of the Kentucky personal income tax and any applicable payroll or other tax provisions;

(19) “Obscene” has the same meaning as in KRS 531.010;

(20) “Person” has the same meaning as in KRS 141.010;

(22) “Qualifying payroll expenditure” means compensation paid to above-the-line crew and below-the line crew while working on a motion picture or entertainment production in the Commonwealth if the compensation is for services performed in the Commonwealth;

(23) “Resident” has the same meaning as in KRS 141.010;

(24) “Secretary” means the secretary of the Cabinet for Economic Development;

(25) “Tax incentive agreement” means the agreement entered into pursuant to KRS 154.61-030 between the council and the approved company; and

(26) “Television program” means any live-action or animated production or documentary, including but not limited to: