← All legislation

2026 Regular Session

HB472

Income Tax - Theatrical Production Tax Credit - Alterations and Sunset Extension

Limiting the excess amount of tax credit certificates to $20,000,000, that the Department of Commerce may carry forward and issue in subsequent taxable years for a credit against the State income tax for certain costs related to certain theatrical productions in the State; prohibiting the Secretary from issuing tax credit certificates for credit amounts totaling more than $2,000,00 in the aggregate for a single theatrical production; and extending the termination date of the credit to June 30, 2032.

Legislative progress

i

This summary includes only completed milestones supported by recorded actions. It does not predict the next step, and it preserves later committee reassignments, concurrence, conference, veto, and approval actions when they occur.

Introduced in House January 23, 2026 House passed March 23, 2026 Senate passed April 3, 2026 Governor approved April 14, 2026

Recorded floor votes

2 roll calls are available for this bill. This record includes procedural and intermediate action as well as substantive final votes.

March 23, 2026 · House

Third Reading Passed

Passed ⭐ Substantive final action

121 yea–14 nay · 3 not voting · 3 absent

View roll call

April 3, 2026 · Senate

Third Reading Passed

Passed ⭐ Substantive final action

42 yea–1 nay · 2 not voting · 2 absent

View roll call

Committee referrals

Instrument history

i

This is the complete recorded action history in the current source package. Highlighted entries are marked as significant by the source. A roll-call link appears only when a vote-like action has one unambiguous same-day chamber vote.

  1. House Approved by the Governor - Chapter 18
  2. House Returned Passed
  3. Senate Third Reading Passed (42-1) View roll call
  4. Senate Second Reading Passed
  5. Senate Favorable Adopted
  6. Senate Favorable Report by Budget and Taxation
  7. Senate Hearing 3/31 at 1:00 p.m.
  8. Senate Referred Budget and Taxation
  9. House Third Reading Passed (121-14) View roll call
  10. House Second Reading Passed with Amendments
  11. House Favorable with Amendments {973425/1 Adopted
  12. House Favorable with Amendments Report by Ways and Means
  13. House Hearing 2/12 at 1:00 p.m.
  14. House First Reading Ways and Means
Source provenance