Missouri 2022 Regular Session

Missouri Senate Bill SB732

Introduced
1/5/22  

Caption

Establishes the Show MO Act

Impact

The Show MO Act effectively modifies existing tax regulations to create a more favorable environment for film production. It enables eligible taxpayers to receive a tax credit equal to a percentage of their qualifying expenses, with additional incentives for productions that employ local residents, take place in rural or underserved regions, or positively promote Missouri in their content. This bill is expected to enhance Missouri's competitiveness as a filming location and may attract more productions that were previously considering other states with more lucrative incentives.

Summary

Senate Bill 732, known as the Show MO Act, establishes a framework for tax credits associated with qualified motion media production projects within the state of Missouri. This legislation seeks to incentivize film and media production in the state by offering financial benefits to productions that meet specific criteria, including minimum in-state expenditure budgets. The Act aims to bolster the local economy by encouraging film companies to invest in Missouri, thereby creating jobs and stimulating the economic presence of the film industry statewide.

Sentiment

The general sentiment surrounding SB732 is predominantly positive among proponents who recognize the potential for economic growth and job creation in the film sector. Supporters, including local business owners and film industry advocates, argue that this Act represents a vital investment in Missouri's cultural and economic future. Conversely, there are concerns from some taxpayers about the sustainability of offering tax credits, especially regarding how these incentives might affect other areas of public funding and investment.

Contention

Notable points of contention include debates surrounding the size and scope of the tax credits, as some stakeholders express concern that the resources allocated through these credits could detract from funding for essential public services. Additionally, discussions have arisen regarding the adequacy of oversight in ensuring that the promised economic benefits of film projects actually materialize, raising questions about the accountability of the productions receiving these credits.

Companion Bills

No companion bills found.

Previously Filed As

MO SB960

Establishes the Show MO Act

MO SB52

Establishes the Show MO Act

MO SB58

Establishes the Show MO Act

MO SB67

Establishes the Show Missouri Film and Digital Media Act

MO SB721

Establishes the Show Missouri Film and Digital Media Act

MO SB94

Establishes tax credits for the production of certain entertainment

MO HB133

Establishes the Entertainment Industry Jobs Act

MO SB961

Establishes tax credits for the production of certain entertainment

MO SB10

Modifies expiration dates of certain sections

MO SB1091

Modifies provisions relating to rural economic development incentives

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