MO SB1079

Extends the sunset date for the "Show MO Act" motion media production tax credit program from December 31, 2029 to December 31, 2035

Maintains the current annual cap structure through December 31, 2026: $8 million for film production and $8 million separately for series production

Beginning January 1, 2027, consolidates the annual cap to $16 million total for both film and series production combined

Tax credits remain at 20% of qualifying expenses, with potential bonuses of 5% each for: filming at least 50% in Missouri, filming 15% in rural/blighted areas, hiring Missouri residents for advancement positions, or positively marketing Missouri locations

Productions in second, third, or fourth class counties receive an additional 10% tax credit increase