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Texas Moving Image Industry Incentive Program

The Texas Moving Image Industry Incentive Program (TMIIIP) is designed to build the economy through the moving image industry and create jobs in Texas. TMIIIP provides qualifying film, television, commercial, visual effects and video game productions the opportunity to receive a cash grant based on a percentage of a project’s eligible Texas expenditures, including eligible wages paid to Texas residents. Grants vary by budget levels and types of productions, and are issued upon completion of a review of the project’s Texas expenditures. This incentive program is in addition to Texas’ Sales Tax Exemptions.

If you are interested in applying to the incentive program please contact a member of the incentives team for further information at (512) 463-9200

FILM & TELEVISION PROJECTS

Program Overview

  • Texas spending can include eligible pre-production, production and post-production expenditures.

    Program Detail Information
    Base Incentive Rate 5% - 20%
    *Underutilized or Economically Distressed Areas Incentive Additional 2.5%
    Minimum In-state Spend 5% for $250,000 - $1 million
    10% for $1 million - $3.5 million
    20% for $3.5 million+
    Qualifying Expenses Wages, Invoices and Petty Cash
    Per Project Cap None
    Qualified Labor First $1 million of each Texas Resident
    Program Qualifications 70% of paid crew and 70% of paid cast members, including extras, must be Texas Residents
    60% of total production days must be completed in Texas
  • Feature Films
  • Documentaries
  • Episodic Television Series
  • Television Episodes
  • Television Movies
  • Miniseries
  • Interstitial Television Programming
  • Nationally Syndicated Talk Show
  • Reality Television (see below)

COMMERCIALS

Program Overview

  • Texas spending can include eligible pre-production, production and post-production expenditures.

Program Detail Information
Base Incentive Rate 5% - 10%
*Underutilized or Economically Distressed Areas Incentive Additional 2.5%
Minimum In-state Spend 5% for $100,000 - $1 million
10% for $1 million+
Qualifying Expenses Wages, Invoices and Petty Cash
Per Project Cap None
Qualified Labor First $1 million of each Texas Resident
Program Qualifications 70% of combined paid crew and cast, including extras, must be Texas Residents
60% of total shooting days must be completed in Texas

  • National Commercials

  • Regional Commercials

  • Series of Commercials

  • Infomercials

  • Interstitial Advertising

  • Music Videos

  • Educational Videos

  • Instructional Videos

VIDEO GAME PROJECTS

Program Overview

  • No cap on incentive amount.
Program Detail Information
Base Incentive Rate 5% - 20%
*Underutilized or Economically Distressed Areas Incentive Additional 2.5%
Minimum In-state Spend 5% for $100,000 - $1 million
10% for $1 million - $3.5 million
20% for $3.5 million+
Qualifying Expenses Wages, Invoices and Petty Cash
Per Project Cap None
Qualified Labor First $1 million of each Texas Resident
Program Qualifications 70% of paid employees must be Texas Residents
60% of total production days must be completed in Texas
  • Computer
  • Mobile Electronic Device
  • Browser or Web-Based Console
  • Console Handheld Console
  • Stand-Alone Arcade

REALITY TELEVISION

Program Overview

  • Texas spending can include eligible pre-production, production and post-production expenditures.
Program Detail Information
Base Incentive Rate 5% - 10%
*Underutilized or Economically Distressed Areas Incentive Additional 2.5%
Minimum In-state Spend 5% for $250,000 - $1 million
10% for $1 million+
Qualifying Expenses Wages, Invoices and Petty Cash
Per Project Cap None
Qualified Labor First $1 million of each Texas Resident
Program Qualifications 70% of combined paid crew and cast, including extras, must be Texas Residents
60% of total shooting days must be completed in Texas
  • Nationally Syndicated Reality Series
  • Nationally Syndicated Talk Shows
  • Nationally Syndicated Contest or Game Shows

VISUAL EFFECTS

Program Overview

  • Incentive rates are based on the type of project and projects must adhere to required threshold qualifications.

  • Texas spending can include eligible pre-production, production and post-production expenditures.

Project Type Film & Television Commercials
Base Incentive Rate 5% - 20% 5% - 10%
*Underutilized or Economically Distressed Areas Incentive Additional 2.5%

Additional 2.5%
Minimum In-state Spend 5% for $250,000 - $1 million
10% for $1 million - $3.5 million
20% for $3.5 million+		 5% for $100,000 - $1 million
10% for $1 million+
Qualifying Expenses Wages, Invoices and Petty Cash
Per Project Cap None
Qualified Labor First $1 million of each Texas Resident
Program Qualifications 70% of total paid crew and cast, including extras, must be Texas Residents
60% of total production days must be completed in Texas

  • VFX Projects completed for Feature Films

  • VFX Projects completed for Television

  • VFX Projects completed for Commercials