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Missouri Senate Bill 1079 Extends and Alters Show MO Film Tax Credits

Original title: Modifies provisions relating to the Show MO tax credit

Last action · March 11, 2026: Voted Do Pass S Economic and Workforce Development CommitteeSponsor: Kurtis Gregory

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Missouri SB 1079 removes the separate annual caps for film and series production tax credits, combining them into a single $16 million annual cap starting January 1, 2027, and extends the program date to December 31, 2035.

Why it matters

Changes the expiration timeline and funding allocation rules for state film and media production incentives, affecting taxpayers utilizing motion media tax credits through December 31, 2035.

Background
  • The Show MO Act provides state tax credits to encourage motion media production projects and economic development within Missouri. context

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Taxpayers and Motion Media Production Companies

Production companies and taxpayers utilizing the Show MO tax credit are subject to new combined annual credit limits of $16 million starting in 2027 and an extended program sunset date of December 31, 2035.

Directly affected

Department of Economic Development

The department is responsible for approving project activities, administering tax credit applications, adopting necessary rules, and notifying the revisor of statutes if competing state programs terminate.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What happens to the annual funding limits for film and series production tax credits under this bill?
Beginning January 1, 2027, the separate $8 million annual caps for film production and series production are replaced with a combined total cap of $16 million per year for either category.
When does the Show MO tax credit program now expire?
The date is extended from December 31, 2029, to December 31, 2035.
Are production companies required to hire local workers to be eligible?
Yes, projects must employ a minimum number of Missouri registered apprentices or Missouri-resident veterans with transferable skills, scaling from two employees for expenses under $5 million to eight employees for expenses of $15 million or more.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

5 actions
  1. Mar 11, 2026SenateCommittee
    Voted Do Pass S Economic and Workforce Development Committee
  2. Mar 4, 2026Senate
    Hearing Conducted S Economic and Workforce Development Committee
  3. Jan 15, 2026SenateFloor
    Second Read and Referred S Economic and Workforce Development Committee
  4. Jan 7, 2026SenateIntroduced
    S First Read
  5. Dec 1, 2025Senate
    Prefiled

Version history

Only one version on file - nothing to compare yet. The text on record is the 5522S.01I - Introduced version. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Consolidation of Film and Series Credit Caps

The bill shifts from separate $8 million annual allocations for film and series production to a unified $16 million pool starting in 2027.

Connected Entities

Department of Revenue, Office of the Missouri Film Commission, General Assembly and 1 more
OrganizationDepartment of Revenue“Receives withholding payments under chapter 143”Map →
OrganizationOffice of the Missouri Film Commission“Approves activities qualifying for tax credits and promotional use of photograph”Map →
OrganizationGeneral Assembly“Legislative body of the State of Missouri”Map →
OrganizationDepartment of Economic Development“Approves qualified projects, issues rules, and manages tax credit applications”Map →

Sources

Open source document

www.senate.mo.gov

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy25
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz40
    Current news / social attention level

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