MO SB1209

Creates a 50% tax credit on labor costs (pressroom and mailroom staff wages) for qualifying newspaper printing plants headquartered in Missouri that derive a majority of printing revenue from newspaper production, effective January 1, 2026

Caps total tax credits at $7 million per year, with credits that exceed a taxpayer's state tax liability refundable as overpayment

Tax credits may be transferred, sold, or assigned to other parties

Requires taxpayers to apply through the Missouri Department of Revenue, providing labor cost documentation

Program automatically sunsets six years after the effective date unless reauthorized by the General Assembly