Texas

Electronically submit an application package to the Texas Film Commission no earlier than 180 days and no later than 5pm Central Time five business days PRIOR to the first day of production for the entire project whether or not it occurs in Texas; complete at least 60% of the production (PP for film & TV) in Texas; for film and television (excluding reality) projects, at least 55% of the total number of paid crew and at least 55% 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 and television projects, including animated and visual effects projects for film and television ($250,000 per season for episodic television series) or $100,000 for commercials, video games, and visual effects projects for commercials.

Qualified spend includes the first $1 million of wages paid to each Texas resident (with a valid Declaration of Residency Form) 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, such as, per diem, employer paid FICA, SUI, FUI, pension health and welfare contributions, and paid vacation and holiday are all included for the purposes of calculating the $1 million wage limitation. Payments to loan outs will qualify if the employee provides a Declaration of Texas Residency Form.

This program is not administered on a first-come, first-served basis. Applications are reviewed for a variety of factors including but not limited to positive economic impact, job creation, and tourism opportunities. Texas offers a rebate of 5% – 20% based on the total qualified in-state spending, as follows: film and television projects with total 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%; reality television and talk show projects with total in-state spend of $250,000 but less than $1 million earn 5%, $1 million or more earn 10%; commercials with total in-state spend of $100,000 but less than $1 million earn 5%, $1 million or more earn 10%; and video games with total in-state spend of $100,000 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%. Eligible projects may apply for only one of the following Additional Grant Awards equal to 2.5% of the total in-state spending, as follows: 1) 25% of the total production days take place in an Underutilized or Economically Distressed Area (UEDA) of Texas, 2) projects that hire Texas resident veterans as 5% of their combined total paid crew and paid cast, including extras, 3) projects that spend 10% of their total eligible in-state spending on eligible expenditures during postproduction. Only one Additional Grant Award may be chosen per project and must be selected at the time of applying.