SHOW MO MOTION MEDIA TAX INCENTIVE


At a Glance

  • $16 million annual cap – $8 million for film, $8 million for episodic
  • Transferable tax credit
  • 20% Base Credit with several possible percentage increases for a maximum of 42%

All application materials can be sent to mofilm@ded.mo.org

Eligibility

  • Projects may be narrative or documentary features or series, commercials, video games, webisodes, music videos, VR, AR, multi-media, new media, VFX or stand-alone post-production.
  • Projects must employ 2-8 (depending on budget) registered apprentices and/or veterans who are Missouri residents.
  • Projects must meet the minimum spend of $50k for projects 30 minutes or under and $100k for projects over 30 minutes.
  • Above the Line wages can qualify, up to 25% of the total qualified spend.
  • The following projects do not qualify: News programs, talk shows, industrial, corporate, or institutional motion media productions, live sports, galas, award shows, infomercials, political ads, or solicitation of funds