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, animation, visual effects, video game, extended reality (XR), and other moving image 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 TMIIIP team.
Film & Television Projects
Program Overview
Texas spending can include eligible pre-production, production and post-production expenditures.
*As of May 21, 2023 additional options for the grant bonus may be available. For more information contact a member of the incentives team at filmincentive@gov.texas.gov.
| 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 / Limited Series
- Reality Television (see below)
Commercials
Program Overview
Texas spending can include eligible pre-production, production and post-production expenditures.
*As of May 21, 2023 additional options for the grant bonus may be available. For more information contact a member of the incentives team at filmincentive@gov.texas.gov.
| 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 production 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.
*As of May 21, 2023 additional options for the grant bonus may be available. For more information contact a member of the incentives team at filmincentive@gov.texas.gov.
| 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 the combined paid employees and contractors 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.
*As of May 21, 2023 additional options for the grant bonus may be available. For more information contact a member of the incentives team at filmincentive@gov.texas.gov.
| 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 production 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.
*As of May 21, 2023 additional options for the grant bonus may be available. For more information contact a member of the incentives team at filmincentive@gov.texas.gov.
| 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 paid crew and 70% of paid 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