The Texas Moving Image Industry Incentive Program (TMIIIP) provides qualifying film, television, commercial, video game, animation, visual effects and extended reality (AR, VR, MR) productions the opportunity to receive a cash rebate based on a percentage of a project’s eligible Texas expenditures, including eligible wages paid to Texas residents. The rebate varies by budget levels and types of productions, and are issued upon completion of a review of the project’s Texas expenditures.
To qualify for the new incentives, projects must hit certain requirements.
- Minimum Texas spend for a film/television project is $250,000
- Minimum Texas spend for a commercial project is $100,000
- Projects that spend $250k - $1 million are eligible for a 5% rebate on all eligible Texas expenditures.
- Projects that spend $1 million - $1.5 million are eligible for a 10% rebate on all eligible Texas expenditures.
- Projects that spend $1.5 million + are eligible for a 25% rebate on all eligible Texas expenditures.
- All projects can apply for stackable uplifts for a maximum rebate of 31% on all eligible Texas expenditures.
- All projects must complete at least 60% of filming days in Texas to qualify.
- 35% of paid crew and cast, including extras, must be Texas residents.
得克萨斯州还提供
- 预付销售税减免对直接用于生产的大部分租赁或购买物品免征销售税；
- 退还 州入住税退还连续入住超过 30 天的酒店客房的州入住税；
- 退还 燃料税退还非公路用燃料的燃油税。
The Texas Film Commission will continue to refine the updated TMIIIP program. If you have any questions regarding the new incentive, don't hesitate to reach out.
