SB 58 - This act creates the "Show MO Act". This act reauthorizes a tax credit for certain expenses related to the production of qualified motion media production projects in this state, as defined in the act. Tax credits for such expenses under previous law expired on November 28, 2013. For all tax years beginning on or after January 1, 2023, this act authorizes a tax credit equal to 20% of qualifying expenses, as defined in the act, associated with the production of a qualified motion media production project. An additional 5% may be awarded for each of the following conditions if they are met: 1) at least 50% of the qualified film production project is filmed in Missouri; 2) at least 15% of the project takes place in a rural or blighted area; 3) at least three departments of the production hire a Missouri resident ready to advance to the next level in a specialized craft position or learn a new skillset; 4) the Department of Economic Development determines that the script for such project positively markets a city or region of the state, the entire state, or a tourist attraction located in the state, and the production provides certain advertising materials, as described in the act. The total dollar amount of tax credits awarded to a qualified film production project may be increased by ten percent if such project is located in a county of the second, third, or fourth class. This act shall sunset on December 31, 2031, unless reauthorized by the General Assembly. This act is identical to SB 960 (2022), SB 1091 (2022), HB 2106 (2022), and HB 2473 (2022), and is substantially similar to SCS/SB 732 (2022), SB 721 (2022), HB 2558 (2022), HB 2870 (2022), SB 367 (2021), SB 366 (2020), HB 923 (2019), HB 1661 (2018), and HB 788 (2017), and to a provision contained in SCS/SBs 961 & 733 (2022), SS/SCS/SB 354 (2021), and SS/SCS/HB 948 (2021). JOSH NORBERG