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MO SB541

Bill

Status

Introduced

2/26/2015

Primary Sponsor

David Pearce

Click for details

Origin

Senate

2015 Regular Session

AI Summary

  • Reduces the "highly compensated individual" threshold from $1 million to $250,000, excluding compensation above this amount from qualifying expenses
  • Beginning January 1, 2015, sets the tax credit at 20% for both qualifying in-state and out-of-state expenses, with an additional 5% bonus if at least 50% of the production is filmed in Missouri
  • Requires qualified film productions to include a statement or logo in credits indicating the project was filmed in Missouri
  • Creates a new category of "qualifying out-of-state expenses" covering wages paid to non-Missouri residents on which state withholding was remitted
  • Extends the program's sunset date from November 28, 2007 to November 28, 2015, with automatic termination six years after that date unless reauthorized

Legislative Description

Reauthorizes the Film Production Tax Credit and modifies provisions relating to it

Last Action

Second Read and Referred S Jobs, Economic Development and Local Government Committee

3/10/2015

Committee Referrals

Jobs, Economic Development And Local Government3/10/2015

Full Bill Text

No bill text available