SHOW MO MOTION MEDIA TAX INCENTIVE

Approximate Funds Available

Feature Films:

Series:

Updated July 10th, 2024

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%

• Qualified expenses include all wages and compensation with Missouri withholdings paid and all payments to vendors with physical addresses in the State of Missouri.

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

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.

• All Approved Projects must submit an audit from a Missouri licensed CPA, prepared at the applicant’s expense, with the final application.

• 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