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%

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