The Texas Music Incubator Rebate (TMIR) Program was created through Senate Bill 609 and signed into law by Governor Abbott following the 87th Legislative Session. Backed by $20.2 million in biennial funding, the program is designed to support and strengthen Texas’ music industry by reinvesting tax revenue into the venues and festivals that fuel music economies.
FY26 Program Impact
180
Recipients Funded
$10.1M
Awarded
60
Texas Cities
Overview
The TMIR Program provides a rebate of the mixed beverage gross receipts taxes (mixed beverage licensees) or state sales taxes (beer and wine licensees) remitted on beer and wine in the previous fiscal year.
Who it’s for: Music venues and music festival promoters who meet eligibility requirements
Award: Amount of mixed beverage gross receipts taxes or state sales taxes on beer and wine remitted in the previous fiscal year, up to $100,000
How Funds May Be Used
Funds may be used for any expenses related to the approved venue or festival, including:
Except as otherwise provided in statute, to qualify for a rebate under the program, a music venue or music festival promoter must have, for at least the two years prior to submitting an application, met the following requirements:
Permit / Tax Requirement (all applicants)
been a permittee subject to the mixed beverage gross receipts tax or a permit holder subject to the sales tax on the sale of beer or wine;
Music Venue Requirement (music venues only)
had a dedicated capacity of no more than 3,000 people;
Music Festival Requirement (music festivals only)
the festival was held in a county with a population of less than 100,000;
Artist Contract Requirement (all applicants)
entered into a written contract with a musical performance artist to conduct a live performance at the venue or festival under which the artist received as compensation a specified percentage of ticket sales for or other sales during the performance, or a guaranteed amount in advance of the performance; and
Operational Criteria (all applicants)
met at least five of the following criteria, one of which must be (A) or (B):
(A) the marketing of live music performances through listings in printed or electronic publications;
(B) the provision of live music performances five or more nights per week;
(C) employment or contracting of the services of one or more people who are tasked with two or more of the following positions or services: (i) sound engineer; (ii) booker; (iii) promoter; (iv) stage manager; or (v) security personnel;
(D) having live performance and audience space;
(E) the provision of technical sound and lighting support, either in-house or through a contract with a vendor;
(F) having a space for the storage of audio equipment or musical instruments;
(G) the application of cover charges to one or more live music performances through ticketing or the imposition of a front door entrance fee;
(H) the maintenance of hours of operation that coincide with live music performance show times.
Tip: If you’re unsure whether you meet five criteria, review your documentation and contact TMIR staff with questions before applying.
What if I don’t have a required document at the time I apply?
You will not be allowed to submit your application without the required documents.
Application
What happens after I submit my application?
TMIR Program Staff will review your application for completeness. If any additional information/documentation is needed, you will be notified via email.
How will I know if my application is approved?
You can follow the status of your application in the application portal.