Bill > HB2196

This bill modifies the "Show MO Act" tax credit program for motion media production projects in Missouri, establishing a comprehensive framework for tax incentives designed to attract film and media production to the state. The bill defines a "qualified motion media production project" as various types of media productions under 30 minutes with qualifying expenses over $50,000, or over 30 minutes with expenses exceeding $100,000, while explicitly excluding certain types of programming like news, sports events, and political ads. The tax credit structure provides a base 20% credit for qualifying expenses, with potential additional 5% credits for meeting specific criteria such as filming at least 50% in Missouri, shooting in rural or blighted areas, hiring local talent, and positively marketing the state. The bill increases the annual tax credit cap from $8 million to $16 million per year starting in 2027, allows taxpayers to carry forward unused credits for up to five tax periods, and permits the sale or transfer of these credits. To qualify, productions must employ a minimum number of Missouri registered apprentices or veterans based on their total qualifying expenses. The program is set to automatically sunset on December 31, 2035, unless reauthorized, and includes a unique provision that would terminate the program if all other states end their film production incentive programs.

https://house.mo.gov/Bill.aspx?bill=HB2196&year=2026&code=R