Missouri legislation · 2026 Regular Session
Missouri HB2142: Modifies the "Show MO Act" tax credit caps for qualified motion media production projects
Status: In committee, April 29, 2026
What the bill says
An act of the general assembly; and (2) If such program is reauthorized, the program authorized under this section shall automatically sunset on December thirty-first, twelve years after the effective date of the reauthorization of this section; and (3) This section shall terminate on September first of the calendar year immediately following the calendar year in which the program authorized under this section is sunset; and (4) The provisions of this subsection shall not be construed to limit or in any way impair the department's ability to redeem tax credits authorized on or before the date.
From the engrossed text:
an act of the general assembly; and (2) If such program is reauthorized, the program authorized under this section shall automatically sunset on December thirty-first, twelve years after the effective date of the reauthorization of this section; and (3) This section shall terminate on September first of the calendar year immediately following the calendar year in which the program authorized under this section is sunset; and (4) The provisions of this subsection shall not be construed to limit or in any way impair the department's ability to redeem tax credits authorized on or before the date the program authorized pursuant to this section expires, or a taxpayer's ability to redeem such tax credits. 11. (1) Notwithstanding the provisions of subsection 10 of this section to the contrary, the provisions of this section shall automatically terminate and expire one year after the department of economic development determines that all other state and local governments in the United States of America have terminated or let lapse their tax credit or other governmental incentive program for the film production industry, regardless of whether such credits or programs are now in effect or first commence after August 28, 2023. The department of economic development shall notify the revisor of statutes upon the department's determination that the tax credit authorized by this section shall terminate …