SB 822 - This act establishes the "Missouri Entertainment Facility - Capital Assistance Program". This act authorizes state financial assistance to qualified entertainment facility projects. Entertainment facilities are defined as any sports stadium, arena, or related facility that has as its primary purpose use for professional sports or entertainment events. To qualify for state financial assistance, a project shall have total project costs of at least $250 million, include an entertainment facility with seating capacity of at least 20,000 persons, have committed private funding of at least 33% of total project costs, have local government support through a resolution from the local governing body committing to either provide at least 10% of project costs or provide other support and express a desire that the state provide support, demonstrate significant economic impact through an independent economic impact study, as described in the act, and include a binding commitment from any professional sports franchise that will be the primary tenant, as described in the act. State financial assistance provided to qualified projects may include up to 50% of incremental state sales and income taxes generated by the project through state tax increment financing for up to 25 years, retention of 50% of state withholding taxes from new jobs created for up to 25 years, and state matching grants of up to 25% percent of total project costs, not to exceed $100 million per project. Total state assistance shall not exceed 33% percent of total project costs, and such assistance may be used in combination with local economic development incentives, tax abatements, federal grants or incentives, or other economic development programs, provided that the total amount of public assistance from all sources shall not exceed 75% of total project costs. Qualified projects shall be eligible for expedited consideration for additional state financial assistance, including up to $10 million annually from the athletes and entertainers tax for up to 30 years, and up to $50 million over three years from the Missouri Development Finance Board (MDFB). Applications shall be submitted to the Department of Economic Development with information described in the act, including detailed project plans, specifications, budgets, and timelines, as well as a binding commitment from a professional sports franchise to be the primary tenant at the entertainment facility. The Department shall review applications and make recommendations to the MDFB within 90 days of receiving a completed application. The MDFB shall approve or deny applications within 60 days of receiving the Department's recommendation. Qualified projects receiving state financial assistance shall submit annual reports to the Department with such information that the Department deems appropriate. This act is identical to HB 1556 (2025) and HB 1560 (2025). JOSH NORBERG