SB 367 - This act creates the "Show Missouri Film and Digital Media Act". This act reauthorizes a tax credit for certain expenses related to the production of qualified film 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, 2021, this act authorizes a tax credit equal to 25% of qualifying in-state expenses, as defined in the act, and 10% of qualifying out-of-state expenses, as defined in the act, associated with the production of a qualified film production project. An additional 5% may be awarded for both qualifying in-state and out-of-state expenses if at least 50% of the qualified film production project is filmed in Missouri. A further additional 5% may be awarded for both qualifying in-state and out-of-state expenses if 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. This act shall sunset on December 31, 2027, unless reauthorized by the General Assembly. This act is substantially similar to SB 366 (2020), HB 923 (2019), HB 1661 (2018), and HB 788 (2017), and to a provision contained in SS/SCS/SB 354 (2021) and SS/SCS/HB 948 (2021). JOSH NORBERG