MacGruber came out in 2010 and was pretty much roundly ignored by everyone- bombing at the box office and disappearing into the place where those kinds of movies do.
But apparently the hole wasn't quite deep enough as there's a full on sequel which is actually in the works. And by that I mean a script is actively being written.
That's Jorma Taccone - one of the Lonely Island crew along with Akiva Schaffer and Andy Samberg. He's an SNL alum who pops up in various movies and has also helmed MacGruber and the recent Popstar: Never Stop Never Stopping. Their combined budgets- $30 million. Their combined gross- less than $20 million.
I'm finding it hard to do the maths here but then I again I just didn't find MacGruber that entertaining, and Popstar was more fun but ultimately a bit flat. Maybe it'll be third time the charm but it's hard to understand why anyone would fund the project.