2026 Regular Session
SB440
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 $20,000,000 in the aggregate for a single theatrical production; and extending the termination date to June 30, 2032.
Legislative progress
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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.
Recorded floor votes
3 roll calls are available for this bill. This record includes procedural and intermediate action as well as substantive final votes.
March 5, 2026 · Senate
Third Reading Passed
Passed ⭐ Substantive final action
39 yea–1 nay · 3 not voting · 4 absent
April 7, 2026 · House
Third Reading Passed
Passed ⭐ Substantive final action
119 yea–17 nay · 2 not voting · 3 absent
April 8, 2026 · Senate
Third Reading Passed
Passed ⭐ Substantive final action
42 yea–1 nay · 3 not voting · 1 absent
Committee referrals
March 6, 2026 · House
Ways and Means
January 30, 2026 · Senate
Budget and Taxation
Instrument history
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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.
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Senate Approved by the Governor - Chapter 19
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Senate Passed Enrolled View roll call
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Senate Third Reading Passed (42-1) View roll call
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Senate Senate Concurs House Amendments
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House Third Reading Passed (119-17) View roll call
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House Second Reading Passed with Amendments
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House Favorable with Amendments {193924/1 Adopted
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House Favorable with Amendments Report by Ways and Means
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House Hearing 3/25 at 1:30 p.m.
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House Hearing canceled
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House Hearing 3/25 at 1:00 p.m.
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House Referred Ways and Means
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Senate Third Reading Passed (39-1) View roll call
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Senate Second Reading Passed with Amendments
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Senate Favorable with Amendments {153925/1 Adopted
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Senate Favorable with Amendments Report by Budget and Taxation
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Senate Hearing 2/11 at 2:00 p.m.
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Senate First Reading Budget and Taxation