MISSOURI

MISSOURI - KANSAS CITY

• 5% if at least 15% of the project is filmed in a rural area
• 5% if at least 50% of the project is filmed in Missouri
• 5% if the script postively markets the state
• 5% if at least three departments hire a Missouri resident who is prepared to progress to the next level in a specialized craft or acquire a new skillset
• 2% if the production office is located in a county of the second, third, or fourth classifaction.

Qualified expenditures include pre-production, production, and postproduction costs in Missouri, including goods, services, compensation, and wages.

• 5% if at least 50% of the project is filmed in Missouri
• 5% if at least 15% of the project filmed in Missouri films in a rural area
• 5% if the script positively markets the state
• 5% if at least three departments hire a Missouri resident who is prepared to progress to the next level in a specialized craft or acquire a new skill set.
• 2% if the production office is located in a county of the second, third, or fourth classification

Productions must submit a preliminary application and all supplemental documents to the Missouri Film Office before the first day of principal photography or, if stand-alone post-production, before the first day of post. Once production/post has wrapped, the production company must submit the final application along with supplemental documents within 90 days of the date the final qualified expense was incurred.

Each production approved for the Show Mo Act credit program is required to hire a certain number of apprentices or veterans residing in Missouri, depending on their direct qualified production expenditures.

• <$5M Direct QPE - 2 apprentices or veterans
• $5M - $10M - 3 apprentices or veterans
• $10M - $15M - 6 apprentices or veterans
• >$15M - 8 apprentices or veterans

The total dollar amount of the tax credit can be increased by 10% if the production is located in a second, third, or fourth class county.