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, 70% of paid crew are Texas residents, and 70% 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 70% 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 70% 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.

Visual effects projects (a self-contained production whereby computer generated images are created or manipulated to integrate with live-action film, television, educational/instructional video, and commercials) benefit from incentive payments of 5-20% of Texas spending. The percentage is based on type of project and level of Texas spending. Projects applying under the visual effects classification are eligible if the visual effects work occurs concurrently with production. Visual effects that occur in post-production are not eligible to apply as stand-alone projects.