---
type: "Bill"
title: "Establishes tax credits for the production of certain entertainment"
description: "Establishes tax credits for the production of certain entertainment"
jurisdiction: "us/states/mo"
legislature: "Missouri General Assembly"
session: "2023"
identifier: "SB 94"
citation: "Missouri SB 94 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Hoskins"]
version_count: 5
action_count: 40
vote_count: 0
first_action: "2022-12-01T06:00:00+00:00"
last_action: "2023-07-06T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/9d2075ba-0f60-44c5-a255-1cce319bab48"
source_url: "http://www.senate.mo.gov/23info/BTS_Web/Bill.aspx?SessionType=R&BillID=44658"
source_hash: "1115402ec28ccb19c2579b945384e7d4cee485f9598dbc349e9aa3f5cd9d0210"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-mo"]
---

# Missouri SB 94 (2023) — Establishes tax credits for the production of certain entertainment

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://www.senate.mo.gov/23info/pdf-bill/intro/SB94.pdf)
2. **0360S.03F - SS SCS Adopted, as amended** (committee substitute) — [source](http://www.senate.mo.gov/23info/BTS_Web/ShowAmendment.aspx?Id=55)
3. **0360S03.01S - SA 2 Adopted** (committee substitute) — [source](http://www.senate.mo.gov/23info/BTS_Web/ShowAmendment.aspx?Id=58)
4. **0360S03.02S - SA 1 Adopted** (committee substitute) — [source](http://www.senate.mo.gov/23info/BTS_Web/ShowAmendment.aspx?Id=57)
5. **Missing description** (committee substitute) — [source](https://www.senate.mo.gov/23info/pdf-bill/comm/SB94.pdf)

## Sponsors

- Hoskins — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2022-12-01T06:00:00+00:00** Prefiled
- **2023-01-04T06:00:00+00:00** S First Read `reading-1`
- **2023-01-19T06:00:00+00:00** Second Read and Referred S Economic Development and Tax Policy Committee `reading-2, referral-committee`
- **2023-01-30T06:00:00+00:00** Hearing Conducted S Economic Development and Tax Policy Committee
- **2023-02-06T06:00:00+00:00** SCS Voted Do Pass (w/SCS/SBs 94, 52, 57, 58 & 67) Economic Development and Tax Policy Committee (0360S.02C) `committee-passage`
- **2023-02-09T06:00:00+00:00** Reported from S Economic Development and Tax Policy Committee w/SCS
- **2023-02-14T06:00:00+00:00** SS for SCS S offered (Hoskins)--(0360S.03F)
- **2023-02-14T06:00:00+00:00** SA 1 to SS for SCS S offered & adopted (Hoskins)--(0360S03.02S)
- **2023-02-14T06:00:00+00:00** SA 2 to SS for SCS S offered (Eigel)--(0360S03.01S)
- **2023-02-14T06:00:00+00:00** SA 1 to SA 2 to SS for SCS S offered & defeated (Bernskoetter)--(0360S03.03S)
- **2023-02-14T06:00:00+00:00** SA 2 to SS for SCS S adopted `passage`
- **2023-02-14T06:00:00+00:00** SS for SCS, as amended, S adopted `passage`
- **2023-02-14T06:00:00+00:00** Perfected
- **2023-02-14T06:00:00+00:00** Reported Truly Perfected S Rules, Joint Rules, Resolutions and Ethics Committee
- **2023-02-15T06:00:00+00:00** Referred S Fiscal Oversight Committee `referral-committee`
- **2023-02-27T06:00:00+00:00** Voted Do Pass S Fiscal Oversight Committee `committee-passage`
- **2023-02-27T06:00:00+00:00** Reported from S Fiscal Oversight Committee
- **2023-02-27T06:00:00+00:00** S Third Read and Passed `passage, reading-3`
- **2023-02-27T06:00:00+00:00** H First Read `reading-1`
- **2023-02-28T06:00:00+00:00** H Second Read `reading-2`
- **2023-03-28T05:00:00+00:00** Referred H Economic Development `referral-committee`
- **2023-04-05T05:00:00+00:00** Hearing Conducted H Economic Development
- **2023-04-17T05:00:00+00:00** Voted Do Pass H Economic Development `committee-passage`
- **2023-04-17T05:00:00+00:00** Reported Do Pass H Economic Development `committee-passage`
- **2023-04-17T05:00:00+00:00** Referred H Rules - Regulatory Oversight `referral-committee`
- **2023-04-24T05:00:00+00:00** Voted Do Pass H Rules - Regulatory Oversight `committee-passage`
- **2023-04-25T05:00:00+00:00** Reported Do Pass H Rules - Regulatory Oversight `committee-passage`
- **2023-04-27T05:00:00+00:00** Referred H Fiscal Review Committee `referral-committee`
- **2023-05-01T05:00:00+00:00** Voted Do Pass H Fiscal Review `committee-passage`
- **2023-05-01T05:00:00+00:00** Reported Do Pass H Fiscal Review `committee-passage`
- **2023-05-02T05:00:00+00:00** Bill Placed on Informal Calendar
- **2023-05-03T05:00:00+00:00** Taken up
- **2023-05-03T05:00:00+00:00** Bill Placed on Informal Calendar
- **2023-05-04T05:00:00+00:00** H Third Read and Passed `passage, reading-3`
- **2023-05-04T05:00:00+00:00** Truly Agreed To and Finally Passed `passage`
- **2023-05-30T05:00:00+00:00** Reported Duly Enrolled Rules, Joint Rules, Resolutions & Ethics Committee
- **2023-05-30T05:00:00+00:00** Signed by Senate President Pro Tem
- **2023-05-30T05:00:00+00:00** Signed by House Speaker
- **2023-05-30T05:00:00+00:00** Delivered to Governor
- **2023-07-06T05:00:00+00:00** Signed by Governor `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9d2075ba-0f60-44c5-a255-1cce319bab48`. Confidence: reported (aggregated from official Missouri legislature records).