Enacting the Kansas film and digital media industry production development act, providing a tax credit and sales tax exemption to incentivize film, video and digital media production in Kansas, establishing a program to be administered by the secretary of commerce for the purpose of developing such production in Kansas and requiring the secretary of commerce to issue reports to the legislature regarding the program.

SB 52 creates tax incentives to attract film, video, and digital media productions to Kansas. It provides an income tax credit and sales tax exemption for productions spending at least $50,000 in the state, requiring at least 10% of crew to be Kansas residents and excluding news, local ads, or non-commercial projects. The Secretary of Commerce administers the program, verifying eligibility and issuing annual reports to the legislature. This directly affects producers of eligible content like feature films, TV series, and video games meeting the spending and residency criteria.