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OFFICE OF THE GOVERNOR, TEXAS FILM COMMISSION
1100 San Jacinto Blvd, Suite 3-410, Austin, TX 78701, http://www.texasfilmcommission.com
HEATHER PAGE, DIRECTOR
Phone: 512-463-9200, Fax:512-463-4114, film@governor.state.tx.us

INCENTIVE

TYPE OF
INCENTIVE

REFUNDABLE/
TRANSFERABLE/
CARRY FORWARD

PER
PROJECT
CAP

MINIMUM
SPEND

ANNUAL
CAP

QUALIFIED
LABOR

LOAN OUT WITHHOLDING / REGISTRATION

SCREEN
CREDIT
REQUIRED

CPA
AUDIT
REQUIRED

SUNSET
DATE

ENACTED BILL NUMBER

5% - 20%*
+2.5%**

Grant

Yes/No/No

No Cap

$250k
Film/TV
$100k
Comm/Video

$95M
For Biennium
Ending
8/31/2015

1st $1M of
Each Resident

No/No

Yes

Yes***

NA

H 873

*Projects with in-state spend of: $250,000 but less than $1 million earn 5%; $1 million but less than $3.5 million earn 10%; and, $3.5 million or more earn 20%. **25% of total shooting days must take place in an Underutilized or Economically Distressed Area (UEDA) of Texas to earn an additional 2.5%. ***A CPA audit is required if the grant is $300,000 or more.

Requirements: Electronically submit an application package to Texas Film Commission no earlier than 60 days and no later than 5pm Central Time five business days 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 film, television and visual effects projects for film or television ($250,000 per season for episodic television series) or $100,000 for commercials, video games and visual effects projects for commercials.

    

Summary: This program is not administered on a first-come, first-served basis. The film commission will assess the economic impact of the project. Texas offers qualified projects a rebate of 5% - 20% based on the total Texas spending criteria set out above (which includes the first $1 million of each resident’s wage). Projects that complete at least 25% of their total shooting days in the UEDA of Texas are eligible to receive an additional 2.5% of total in-state spending. The additional 2.5% applies to all eligible spending in all areas of Texas; it is not restricted to the spending in the UEDA. A qualifying reality television or talk show project with total Texas spending of: at least $250,000 but less than $1 million will earn 5%; $1 million or more will earn 10% plus 2.5% for the UDEA incentive (if qualified). A qualifying commercial with total Texas spending of: at least $100,000 but less than $1 million will earn 5%; $1 million or more will earn 10% plus 2.5% for the UDEA incentive (if qualified).

Qualified Spend: Qualified spend includes: the first $1 million of wages paid to each Texas resident for work performed in Texas; and, payments made to companies domiciled in Texas for goods and services used in Texas that are directly attributable to the physical production. Expenditures related to gross wages; per diem; employer paid FICA, SUI and FUI; pension health and welfare contributions; and, paid vacation and holiday are all included for the purposes of calculating the $1 million wage limitation.