You know the show 'Justified'? It took place in the Appalachian mountains of eastern Kentucky, however it was not shot there. On Thursday, Governor Steve Beshear signed House Bill 340 which will make the state more competitive in attracting film and TV productions, which will help create jobs, generate tax revenue, and attract more tourism.

Here are the specifics:

HB340 includes several enhancements for filmmakers:

• Increases the existing income tax credit from 20 percent to 30 percent for each production’s Kentucky-based spending.

• Productions in “enhanced incentive counties” may qualify for an additional 5 percent incentive. An enhanced incentive county is based on factors such as unemployment, education and road quality.

• Productions may receive a 5 percent incentive for using Kentucky resident labor.
*The maximum incentive possible is 35 percent.

• Lowers the spending thresholds that determine if a production qualifies for incentives. Feature films and television shows lowered from $500,000 to $250,000, with Kentucky-based companies having a threshold of $125,000. Thresholds for commercials lowered from $200,000 to $100,000. Thresholds for documentaries lowered from $50,000 to $20,000, with Kentucky-based companies having a threshold of $10,000.

Applications for incentives will continue to be reviewed by the Tourism, Arts and Heritage Cabinet and must be approved by the Kentucky Tourism Development Finance Authority.

For more information, check out this really neat site, Kentucky Film Office.

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