Mississippi 2023 Regular Session

Mississippi Senate Bill SB2859

Introduced
1/16/23  
Refer
1/16/23  

Caption

Television series production; provide incentives for certain.

Impact

The bill amends existing provisions of the Mississippi Motion Picture Incentive Act by permitting production companies to claim rebates based on their expenditures in the state. These rebates focus on qualifying investments made in Mississippi, with specific eligibility criteria established regarding the percentage of expenses that can be claimed. This change is expected to bolster local economies by encouraging both the inflow of production projects and the hiring of residents in the state, as well as providing additional benefits for hiring veterans.

Summary

Senate Bill 2859 aims to provide financial incentives for motion picture production companies engaged in creating nationally distributed television series in Mississippi. Specifically, it offers rebates on a portion of the investment and expenditures made by these companies when they produce connected sets of television episodes consisting of at least two episodes. These episodes can be distributed through traditional television channels, digital streaming platforms, or DVD releases. This incentive is intended to promote economic development within the state by drawing in more production activity and associated job creation.

Contention

There are potential contentions surrounding the bill, particularly regarding the implications of tax rebates for large production companies and how they may benefit from public funds. Some may argue that while the intent is to stimulate economic growth, the financial aspects of these incentives could lead to arguments over equitable taxation policies or public funding allocation, especially if the benefits are not equally accessible to smaller local productions. Additionally, there may be debates over how the bill aligns with local needs and priorities if large production companies dominate the market.

Companion Bills

No companion bills found.

Previously Filed As

MS HB704

Television series production; provide incentives for certain.

MS SB3167

Income tax; authorize credits for certain in-state television productions, or alternative rebate for 75% of credit amount.

MS HB1880

Income tax; authorize tax credit for companies engaged in television productions.

MS HB640

Provides for when a motion picture production tax credit is earned by a motion picture production company (EG1 SEE FISC NOTE GF RV See Note)

MS SB254

Provides for the Motion Picture Production Tax Credit. (gov sig) (EN SEE FISC NOTE GF RV See Note)

MS A5393

Transfers Motion Picture and Television Development Commision to EDA; revises certain provisions of tax credit program for film and digital media content production; appropriates $30 million.

MS HB510

AN ACT relating to tax incentives for continuous film production projects.

MS S3748

Transfers Motion Picture and Television Development Commission to EDA; revises provisions of film and digital media content production tax credit program; appropriates 30 million.

MS SB608

Film production incentives; enacting the Filmed in Oklahoma Act of 2021; rebate incentives. Effective date. Emergency.

MS HB3964

Television episodic film production incentives; revolving fund; fund use; fund issuance; emergency.

Similar Bills

MS SB3167

Income tax; authorize credits for certain in-state television productions, or alternative rebate for 75% of credit amount.

MS HB1880

Income tax; authorize tax credit for companies engaged in television productions.

MS HB704

Television series production; provide incentives for certain.

MS SB3049

Appropriation; Gulf Coast Restoration Funds to the Mississippi Development Authority.

MS SB3047

Appropriation; Gulf Coast Restoration Funds to the Mississippi Development Authority.

MS HB763

MDA FY23 appropriations from Gulf Coast Restoration Fund; revise those made to the Hancock County Port and Harbor Commission.

MS HB1388

MDA FY22 appropriations from Gulf Coast Restoration Fund; revise those made to the Hancock County Port and Harbor Commission.

MS SB2781

Appropriations; make various corrections to FY2022 appropriations bills.