Secondary Incentives
Hold on set!
Incentive Type:
Qualifying Production Types
Commercials, Documentaries, Web Series, Reality TV, Scripted TV, Interactive, Feature Film, Post Production, Miniseries, MOW
Sunset Date
December 31, 2029
None
Wrapbook's Rule to Remember
There is a 25% aggregate cap for your above-the-line expenses based on your Missouri spend. “Aggregate” is the key word here…
Basic Incentive Information
- Spend20-42%
- Above the Line Residents20-42%
- Above the Line Non-Residents20-42%
- Below the Line Residents20-42%
- Below the Line Non-Residents20-42%
- Minimum Spend$100,000 ($50,000 for under 30 mins)
- Funding Cap$16,000,000 (half for feature, half for TV)
- Project Cap$8,000,000
- Loan Out RegistrationYes
- Loan Out WithholdingNo
- CPA Audit RequiredYes
- Screen Credit RequiredYes
In order to get the maximum return listed in ranges, check out Additional Bonuses.
Project Criteria
For projects with qualifying expenses under $5,000,000, two Missouri apprentices or veterans are required on the crew. For projects spending $5,000,000 to $9,999,999, three apprentices or veterans are required. For projects spending $10,000,000 to $14,999,999, six apprentices or veterans are required. For projects spending $15,000,000 or more, eight apprentices or veterans are required.
Projects must submit an economic impact report.
Contact the film office for more details.
Additional Bonuses
Rural Area Bonus: a 5% bump if at least 15% of qualified expenses are incurred in a rural/blighted area of Missouri.
Resident Advancement Bonus: a 5% bump if at least three production departments advance a Missouri resident to the next level in their craft.
Positive Portrayal Bonus: a 5% bump if the production paints Missouri in a positive light (supporting documents required).
Select County Bonus: a 2% bump (10% of the 20% base credit) if the production office is located in a Second, Third or Fourth Class County, as determined by the state.
Contact the film office for more details.
How to Apply
- Script
- Preliminary Qualified Expenses Worksheet
- Economic Impact Statement
- Percentage Increase Form
2. The preliminary application and all supplemental documents must be submitted before the first day of principal photography or if stand-alone post-production, before the first day of post.
3. Once production/post has wrapped, the production company must submit the final application along with the below supplemental documents within 90 (ninety) days of the date the final qualified expense was incurred. Documents include:
- Shooting script
- Missouri shooting schedule
- Call sheets for Missouri shoot dates
- Final Qualified Expenses Worksheet
- Final Percentage Increase Form
- Independent CPA report
4. All final applications must include a report from a Missouri-licensed CPA, paid for at the production company’s expense, attesting that all of the expenses claimed are qualifying expenses.
5. After approving the final application, the Missouri Department of Economic Development (DED) will send the production company a tax credit issuance fee invoice for 2.5% of the tax credit amount. Once the production company pays the issuance fee, the tax credit will be issued.
Contact the film office for more details.
Additional Information
Contact the film office for more details.
Talk to an Incentives Expert
Give us some details about your project and a specialist will be in touch to answer your questions.
Explore Other Incentives
Click on a state to explore its primary and secondary incentives, or type in the name of the city or state you're looking for.
Disclaimer
At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this page is for informational purposes only as of the date above. The content on our website is not intended to provide and should not be relied on for legal, accounting, or tax advice. You should consult with your own legal, accounting, or tax advisors to determine how this general information may apply to your specific circumstances.