Texas Moving Image Industry Incentive Program

The Texas Moving Image Industry Incentive Program offers qualifying feature films, television programs, commercials, video games, and visual effect projects the opportunity to receive a payment of 5.0-22.5% of eligible Texas spending upon completion of a review of their Texas expenditures. There is no cap on the incentive amount.

Film & television projects are qualified based on at least $250,000 in Texas spending, 60% of shooting days completed in Texas, 55% of paid crew are Texas residents, and 55% of paid cast (including extras) are Texas residents. Benefits include:

  • Tiered incentive payments of 5-20% based on level of Texas spending.
  • Possible bonus of 2.5% if 25% of production completed in underutilized area.
  • Texas spending can include eligible pre-production, production and post-production expenditures.

Commercial projects (commercials and related; music, educational and instructional videos) are qualified based on at least $100,000 in Texas spending, 60% of shooting days completed in Texas, and 55% of paid crew, cast & extras combined are Texas residents. Benefits include:

  • Tiered incentive payments of 5-10% based on level of Texas spending.
  • Possible bonus of 2.5% if 25% of production completed in underutilized area.
  • Texas spending can include eligible pre-production, production and post-production expenditures.

Video game projects are qualified based on at least $100,000 in Texas spending, 60% of production days are completed in Texas, and 55% of paid employees and contract labor are Texas residents. Benefits include:

  • Tiered incentive payments of 5-20% based on level of Texas spending.
  • Possible bonus of 2.5% if 25% of production completed in underutilized area.

Animation and visual effects projects (a self-contained production whereby computer-generated images are created or manipulated to integrate with live-action film, television, and commercials) are qualified based on Texas spending of at least $200,000 for film or television projects or $100,000 for commercial projects. At least 60% of total production must be completed in Texas and 55% of paid crew and 55% of paid cast (including extras) must be Texas residents. Benefits include:

  • Tiered incentive payments of 5-20% based type of production and on level of Texas spending.
  • Possible bonus of 2.5% if 25% of production completed in underutilized area.
  • Texas spending can include eligible pre-production, production and post-production expenditures.