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NEW Texas Moving Image Industry Incentive Program (as of April 23, 2009)
The Texas Moving Image Industry Incentive Program offers qualifying feature films, television programs, commercials, video games, and stand-alone post-production/finishing projects the opportunity to receive a payment of 5-15% of eligible Texas spending upon completion of a review of their Texas expenditures. Both live-action and animated projects are eligible. This incentive program is in addition to Texas's Sales Tax Exemptions.
- Feature Films
- Documentaries
- Episodic Television Series
- Television Episodes
- Television Movies
- Miniseries
- Reality Television
- Interstitial Television Programming
- Nationally Syndicated Talk Show
Program Overview
- Tiered incentive payments of 5-15% based on level of Texas spending.*
- Option to choose incentive calculation based on total in-state spending or wages paid to Texas residents.*
- 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.
- No cap on incentive amount.
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Option A |
Option A
+
Underutilized Area |
Option B |
Option B
+
Underutilized Area |
| $ 250K - $ 1M |
5 % |
7.5 % |
8 % |
12.25 % |
| $ 1M - $ 5M |
10 % |
12.5 % |
17 % |
21.25 % |
| $ 5M + |
15 % |
17.5 % |
25 % |
29.25 % |
Minimum Qualifications
- $250,000 in Texas spending.
- 60% of shooting days completed in Texas.
- 70% of paid crew must be Texas residents.
- 70% of paid cast (including extras) must be Texas residents.*
* except reality television and talk shows.
- National Commercials
- Regional Commercials
- Series of Commercials
- Infomercials
- Interstitial Advertising
- Music Videos
- Educational Videos
- Instructional Videos
Program Overview
- Incentive payment of 5% 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.
- No cap on incentive amount.
Minimum Qualifications
- $100,000 in Texas spending.
- 60% of shooting days must be completed in Texas.
- 70% of paid crew, cast & extras combined must be Texas residents.
- Console Games
- Computer Games
- Handheld Console Games
- Mobile Electronic Device Games
- Stand-Alone Arcade Games
- Browser or Web Based Games
Program Overview
- Incentive payment of 5% of Texas spending.
- Possible bonus of 2.5% if 25% of production completed in underutilized area.
- No cap on incentive amount.
Minimum Qualifications
- $100,000 in Texas spending.
- 60% of production days must be completed in Texas.
- 70% of paid employees and contract labor must be Texas residents.
For stand-alone post-production / finishing projects for film, television and commercials.
- Incentive payment of 5-15% of Texas spending.
- Percentage based on type of project and level of Texas spending.
- No cap on incentive amount.
DETAILS TO FOLLOW
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