The Kentucky General Assembly passed more than 140 bills during this year’s 30-day legislative session, and most of those measures will go into effect on Friday. The state constitution specifies that new laws take effect 90 days after the legislature adjourns unless they have special effective dates, are general appropriation measures, or include emergency clauses that make them effective immediately upon becoming law.

GLI was pleased to see several of our legislative priorities pass this session including the following:

Entertainment Tax Rebate: House Bill 775 created a process for entertainment venues to access a sales tax rebate for qualifying events. This creates a tax rebate for events within the state like music festivals or large-scale attractions that drive tourism. With the success of events like Bourbon and Beyond, Louder Than Life and the Kentucky Derby, these rebates will allow Louisville to continue building on its reputation as an entertainment city and attract new tourism opportunities to the state.

 Workplace Safety: House Bill 398 aimed to align Kentucky’s workplace safety and health regulations with federal Occupational Safety and Health Administration rules. GLI was proud to work with our coalition partners to ensure that Kentucky does not put undue burden on businesses looking to comply with health and safety standards. Aligning with federal rules will make compliance across state lines easier and would remove burdensome compliance costs for businesses operating in multiple jurisdictions.

Kentucky Film Office: Senate Bill 1 established an office to administer the state’s film incentive program, help market the state to the film industry, and develop workforce training. This legislation demonstrates the state’s commitment to economic growth in innovative fields, with the film industry generating $200 million in 2022 in Kentucky. We look forward to the growth of the film industry in Kentucky through initiatives such as increased marketing and a website with streamlined information for film producers. This legislation will take effect July 1 as expressed in the bill.

GLI outlined a substantive breakdown of the wins for the business community in this legislative session in our 2025 Legislative Outcomes document. We look forward to continuing to advocate on behalf of the business community in future sessions.