Texas Film Commission, Office of the Governor Rick Perry - Texas Moving Image Industry Incentive Program

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 the incentive program please contact a member of the incentives team for further information at 512-463-9200.

FILM & TELEVISION PROJECTS »

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 employees 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
For Reality Television see separate section below.

Program Overview

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

COMMERCIALS »

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

Program Overview

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

VIDEO GAME PROJECTS »

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

Program Overview

No cap on incentive amount.

REALITY TELEVISION »

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

Program Overview

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

VISUAL EFFECTS »

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

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.