Motion Picture and Television Competitiveness Incentive Pilot Program; require MDA to establish.

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To: Ways and Means
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representative Crosby

HOUSE BILL NO. 1500

AN ACT TO PROVIDE THAT THE MISSISSIPPI DEVELOPMENT AUTHORITY 1
SHALL ESTABLISH THE MOTION PICTURE AND TELEVISION COMPETITIVENESS 2
INCENTIVE PILOT PROGRAM TO ATTRACT, RETAIN, AND SUPPORT MAJOR 3
MOTION PICTURE, TELEVISION, AND DIGITAL MEDIA PRODUCTIONS FILMING 4
WITHIN THE STATE OF MISSISSIPPI; TO CREATE THE "MOTION PICTURE AND 5
TELEVISION COMPETITIVENESS INCENTIVE PILOT PROGRAM FUND" AS A 6
SPECIAL FUND IN THE STATE TREASURY; TO PROVIDE THAT THE FUND SHALL 7
BE ADMINISTERED BY THE MISSISSIPPI DEVELOPMENT AUTHORITY AND USED 8
FOR PROVIDING INCENTIVES UNDER THIS ACT; TO PROVIDE THE PURPOSES 9
FOR WHICH INCENTIVES PROVIDED UNDER THIS ACT MAY BE USED; AND FOR 10
RELATED PURPOSES. 11
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 12
SECTION 1. (1) The Mississippi Development Authority (MDA) 13
shall establish the Motion Picture and Television Competitiveness 14
Incentive Pilot Program ("program") for the purpose of attracting, 15
retaining, and supporting major motion picture, television, and 16
digital media productions filming within the State of Mississippi. 17
(2) There is created in the State Treasury a special fund to 18
be designated as the "Motion Picture and Television 19
Competitiveness Incentive Pilot Program Fund", which shall consist 20
of monies appropriated or otherwise made available by the 21
Legislature, and any other funds designated for deposit therein. 22
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The fund shall be maintained by the State Treasurer as a separate 23
and special fund, separate and apart from the General Fund of the 24
state. Unexpended amounts remaining in the fund at the end of a 25
fiscal year shall not lapse into the State General Fund, and any 26
investment earnings or interest earned on amounts in the fund 27
shall be deposited to the credit of the fund. The fund shall be 28
administered by the MDA and monies in the fund shall be expended 29
by the MDA, upon appropriation by the Legislature, for the 30
purposes provided in this section. 31
(3) (a) The MDA shall use monies in the fund to provide 32
financial incentives, grants, or rebates to eligible motion 33
picture, television, and digital media productions that incur 34
qualified production expenditures within the State of Mississippi. 35
Eligible productions may include, but shall not be limited to: 36
(i) Feature-length motion pictures; 37
(ii) Episodic television series; 38
(iii) Streaming platform productions; 39
(iv) Documentaries; and 40
(v) Other digital media productions approved by the 41
MDA. 42
(b) In awarding incentives under this section, the MDA 43
shall establish eligibility and prioritization criteria, which may 44
include, but shall not be limited to: 45
(i) Total in-state production expenditures; 46
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(ii) Employment of Mississippi residents and use 47
of Mississippi-based vendors; 48
(iii) Length of production and number of filming 49
days within the state; 50
(iv) Economic impact on local communities, 51
including lodging, food services, transportation, and tourism; 52
(v) Filming in rural, underserved, or economically 53
distressed areas of the state; and 54
(vi) Overall competitiveness of the incentive 55
package relative to other states. 56
(c) Funds awarded as incentives under this section may 57
be used for, but shall not be limited to: 58
(i) Qualified production expenditures incurred 59
within the State of Mississippi; 60
(ii) Payroll costs for Mississippi residents and 61
approved nonresident crew; 62
(iii) Location fees, equipment rental, and 63
production services obtained from Mississippi-based providers; 64
(iv) Post-production services performed within the 65
state; and 66
(v) Other costs determined by the MDA to be 67
reasonable, necessary, and directly related to production activity 68
in Mississippi. 69
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ST: Motion Picture and Television
Competitiveness Incentive Pilot Program; require
MDA to establish.
Funds awarded as incentives under this section shall not be 70
used for campaign, political, or personal purposes, nor for direct 71
payments to individuals unrelated to an approved production. 72
(4) The MDA shall require productions participating in the 73
program to submit post-production reports detailing in-state 74
expenditures, employment impacts, and other economic metrics as 75
determined by the MDA. All expenditures made pursuant to this 76
section shall be subject to audit by the Office of the State 77
Auditor. 78
(5) The MDA may promulgate rules, guidelines, and 79
application procedures necessary to administer the program, 80
including certification, documentation, auditing, and reporting 81
requirements. The MDA shall ensure that awards made under this 82
section are coordinated with existing state and federal film or 83
economic development incentives to avoid duplication and maximize 84
economic return to the state. 85
SECTION 2. This act shall take effect and be in force from 86
and after July 1, 2026. 87