Senate Bill

SB 306

Film and media production tax credit.

In plain English

Allows a taxpayer to assign any part of the film and media production tax credit to someone else, and sets the steps for doing so. Limits any single credit to $250,000 and all credits combined to $2,000,000. Extends the credit's expiration date from July 1, 2027, to July 1, 2031.

Written by AI from the official digest below, and checked only by automated rules. If they differ, the official digest and bill text control.

Official digest

Provides that a taxpayer may assign any part of the film and media production tax credit (credit) that the taxpayer may claim. Sets forth the procedure for a taxpayer to make the assignment. Establishes a limit of $250,000 for any single tax credit provided. Limits the aggregate amount of tax credits that may be provided to $2,000,000. Extends the credit's expiration date from July 1, 2027, to July 1, 2031.

Latest action: Public Law 78, April 16, 2025Full text and history at iga.in.gov

Authors and sponsors

Andy Zay, Travis Holdman, Kyle Walker, Dave Heine

Co-authors and co-sponsors: David Niezgodski, Lonnie Randolph, Justin Busch, Andrea Hunley, Jeff Raatz, Shelli Yoder, Chris Judy, Bob Morris, Lorissa Sweet

Roll-call votes

3 recorded votes, oldest first. Third-reading votes decide whether a bill passes a chamber; amendment votes and procedural motions are listed too.

Senate · Feb 10, 2025

Third reading: vote to pass

Roll call text: SB 306 - Zay - 3rd Reading

Passed

49 yes0 no1 did not vote

Republicans: 38 yes, 0 no, 1 did not voteDemocrats: 10 yes, 0 noNot matched to a current member: 1 yes, 0 no

How each member voted

House · Apr 1, 2025

Third reading: vote to pass

Roll call text: SB 306 - Heine - 3rd Reading

Passed

89 yes3 no8 did not vote

Republicans: 64 yes, 2 no, 4 did not voteDemocrats: 23 yes, 1 no, 4 did not voteIndependents: 1 yes, 0 noNot matched to a current member: 1 yes, 0 no

How each member voted

Yes (89)

No (3)

Did not vote (8)

Senate · Apr 7, 2025

Final vote: concurrence or conference report

Roll call text: SB 306 - Zay

Passed

48 yes0 no2 did not vote

Republicans: 38 yes, 0 no, 1 did not voteDemocrats: 9 yes, 0 no, 1 did not voteNot matched to a current member: 1 yes, 0 no

How each member voted

Source: Open States, compiled from the Indiana General Assembly's official roll calls. The official record at iga.in.gov controls. Spot an error? Let us know.