Modifies provisions relating to the Show MO tax credit

SB 1079 - Current law authorizes a tax credit for certain motion media production projects, with $8 million per year allowed for film production, and $8 million per year allowed for series production. This act provides that, for all tax years beginning on or after January 1, 2027, a total of $16 million per year may be authorized with no specific limits for either film or series production.

Additionally, the tax credit is scheduled to sunset on December 31, 2029. This act extends such date to December 31, 2035.

This act is identical to HB 2196 (2026) and is substantially similar to HCS/HBs 2142 & 2058 (2026). JOSH NORBERG