Amend KRS 141.383 and 154.61-020 to allow that any unallocated portion of the $75 million credit cap be carried forward for utilization in subsequent calendar years for high-impact motion pictures or entertainment productions; amend KRS 154.12-280 to require the Kentucky Film Office to review applications, notify applicants of additional information needed, and forward applications to the Cabinet for Economic Development and the Kentucky Film Leadership Council; amend KRS 154.12-282 to update functions and purposes of the Kentucky Film Leadership Council; amend KRS 154.61-010 to define terms and revise definitions; provide that a motion picture or entertainment production eligible for credit includes a video game, music video, or commercial; amend KRS 154.61-020 to increase the minimum amount of qualifying expenditures and qualifying payroll expenditures that must be expended by an approved company to qualify for tax incentives; require, in addition to current reports, the submission of a certified audit by an approved company within 180 days of completion of production.