Film and media production rebate.

Authorizes the Indiana destination development corporation (IDDC) to approve and issue a film and media production expenditure rebate (rebate) to a qualified applicant that proposes to make qualified production expenditures totaling: (1) in the case of certain productions, at least $500,000; and (2) in the case of animation or music productions, at least $100,000; in Indiana. Requires the IDDC to enter into an agreement with a qualified applicant for the rebate, and specifies the terms that must be in the agreement. Establishes the criteria for approving a rebate and the procedures for claiming a rebate. Provides that the IDDC may not issue a rebate to a qualified applicant after December 31, 2027. Provides that the total amount of rebates issued by the corporation may not exceed $5,000,000 in a state fiscal year. Requires the IDDC to employ a film commissioner to supervise the rebate program. Provides duties for the film commissioner.