POLISCOPE
Back to bills

The civic record

Read. Follow. Verify.

Missouri modifies Show MO Act tax credits, extending sunset date to 2035 and revising production incentive caps

Original title: TAX CREDIT FOR MOTION MEDIA PRODUCTION PROJECTS

Last action · May 15, 2026: Referred: Emerging Issues(H)Sponsor: Martin Jacobs

Introduced
Committee
Floor Vote
Passed
Law

Track this bill to get notified when it advances a stage. One tap to stop, anytime.

What This Bill Would Do

Missouri HB 2196 modifies the "Show MO Act" tax credit caps for qualified motion media production projects, extending the program's sunset date from December 31, 2029, to December 31, 2035. The measure sets tax credit caps at eight million dollars per year each for film and series productions for tax years beginning on or after January 1, 2023, and through December 31, 2026, and combines them into a sixteen-million-dollar annual cap for all productions beginning January 1, 2027.

Why it matters

Production companies and taxpayers utilizing Missouri's film and media tax credits face restructured annual caps, modified eligibility criteria regarding apprentice employment, and an extended program lifespan through 2035.

Background
  • The "Show MO Act" is Missouri's primary state-level tax incentive program designed to attract film, television, and media production projects. context
  • House Bill 2196 was introduced during the 2026 Regular Session of the 103rd Missouri General Assembly by Representative Martin Jacobs. 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

Production Companies

Production companies are subject to revised annual funding caps, apprentice hiring mandates, and expense qualification rules to receive state tax credits.

Directly affected

Missouri Registered Apprentices and Veterans

Missouri registered apprentices and veterans residing in Missouri with transferable skills must be employed by qualified projects in minimum numbers to satisfy project eligibility.

Directly affected

Taxpayers

Taxpayers subject to chapter 143 or chapter 148 taxes can claim, carry forward, or transfer motion media production tax credits.

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 is the new expiration date for the Show MO Act tax credit program?
The program is set to automatically sunset on December 31, 2035, unless reauthorized by the general assembly.
How much can total tax credits reach annually under the updated caps?
For tax years 2023 through 2026, film and series productions are each capped at eight million dollars annually. Starting in 2027, the combined cap for film or series production is sixteen million dollars per year.
Can production companies transfer their earned tax credits to other taxpayers?
Yes, any taxpayer may sell, assign, exchange, convey, or otherwise transfer tax credits allowed under the program.

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

4 actions
  1. May 15, 2026HouseCommittee
    Referred: Emerging Issues(H)
  2. Jan 8, 2026HouseFloor
    Read Second Time (H)
  3. Jan 7, 2026HouseIntroduced
    Read First Time (H)
  4. Dec 5, 2025HouseIntroduced
    Prefiled (H)

Version history

Only one version on file - nothing to compare yet. 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 Production Caps

The bill transitions from separate annual caps of eight million dollars each for film and series productions prior to 2026 into a combined sixteen-million-dollar cap for all productions starting in 2027.

Connected Entities

Joseph Engler, Department of Revenue, Office of the Missouri Film Commission and 3 more
PersonJoseph Engler“Chief Clerk”Map →
OrganizationDepartment of Revenue“Department receiving withholding payments under chapter 143”Map →
OrganizationOffice of the Missouri Film Commission“Office approving qualified motion media production projects and activities”Map →
OrganizationGeneral Assembly“General Assembly of the state of Missouri”Map →
PersonMartin Jacobs“Representative for District 038 introducing House Bill No. 2196”Map →
OrganizationDepartment of Economic Development“State department responsible for approving projects and administering rules”Map →

Sources

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
  • Buzz30
    Current news / social attention level

Publisher tools

Share or embed this record

POLISCOPE publisher tools

Share or embed this record