Taxes & Incentives
- Overview
- Corporate Franchise Tax
- Property Tax
- Sales & Use Tax
- Unemployment Insurance & Workers’ Compensation
- Texas Enterprise Zone Program
- Tax Exemptions & Credits
- Training Programs
-
Financing Programs
- Texas Enterprise Fund
- Chapter 380/381 Financing
- Economic Development Sales Tax Corporations
- Texas Small Business Credit Initiative
- Texas Semiconductor Innovation Fund
- Cancer Prevention & Research Institute of Texas Grants
- Texas Product Development & Small Business Incubator Fund
- Tax Increment Financing
- Industrial Revenue Bonds
- Texas Moving Image Industry Incentive Program
- Foreign Trade Zone 183 of Central Texas
- Other Assistance
- Local Incentives Summary
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.