Requirements: Electronically submit an application package to Texas Film Commission no earlier than 30 days and no later than 5pm Central Time on the business day PRIOR to the first day of principal photography; complete at least 60% of shooting days in Texas; at least 70% of the total number of paid crew must be Texas residents; at least 70% of the total number of paid cast, including extras, must be Texas residents; and, meet the minimum in-state spending requirement of at least $250,000 (for episodic television series, $250,000 per season) or $100,000 for commercials and video games.

Summary: Film and Television projects have the option to receive the rebate based on either: A) total Texas spending (including wages) or B) wages paid directly to Texas residents. The selected option may not be changed after the formal incentive agreement has been signed. Under Option A, total Texas spending of: at least $250,000 but less than $1 million will earn 5%; at least $1 million but less than $5 million will earn 10%; and, $5 million or more will earn 15%. Under this option, projects that complete at least 25% of their total shooting days in an underutilized or economically distressed area of Texas are eligible to receive an additional 2.5%. Under Option B, total Texas spending of: at least $250,000 but less than $1 million will earn 8%; $1 million but less than $5 million will earn 17%; and, $5 million or more will earn 25%, of the wages paid directly to Texas residents. Under this option, projects that complete at least 25% of their total shooting days in an underutilized or economically distressed area of Texas are eligible to receive an additional 4.25%. A qualifying reality television or talk show project is eligible to receive an incentive payment equal to 5% of eligible Texas spending plus 2.5% for the underutilized area incentive (if qualified).

Qualified Spend: Qualified spend includes: wages and per diems paid to Texas residents for work performed in Texas including all fringe benefits; and, payments made to companies domiciled in Texas for goods and services used in Texas that are directly attributable to the physical production.