Texas Moving Image Industry Incentive Program (TMIIIP)
Texas pays a direct cash grant (not a tax credit). The base rate is tiered by how much you spend in Texas — roughly 5% to 25% — and this estimate assumes the top tier (>$10M). Stackable bonuses for Texas veterans, rural/underused areas, faith-based content, and in-state post can lift it toward a 31% cap. Minimum $500K in-state spend, and a rising Texas-resident crew requirement.
How the program works
- • Base grant (top tier shown: 25% of eligible Texas spend)
- • +3% — Texas veterans bonus: +2.5% when ≥5% of paid cast & crew are Texas resident veterans.
- • +3% — Rural / underused-area bonus: +2.5% for filming a share of days in qualifying areas.
- • +3% — Faith-based content bonus: +2.5% for qualifying faith-based content (SB 22).
- • +1% — Texas post-production bonus: +1% when ≥25% of eligible spend is Texas post.
- Max effective rate: 31%
- • Minimum qualified spend: $500,000
- • The base grant is TIERED by total eligible Texas spend (~5%/10%/22.5%/25%); this models the top tier — verify your spend tier.
- • Requires ≥35% Texas-resident cast/crew (rising over time). Content the office deems to portray Texas negatively or fail decency standards can be denied.
- • Screen-credit / logo requirement
How it becomes cash
This is a cash rebate. After a CPA audit and compliance sign-off, the state pays you directly — the headline figure is the cash.
~$300M per biennium (~$1.5B over 10 years) into a dedicated fund through Aug 2035; first-come, funds-available.
Are you a film commissioner or agency with official updates to this program? If you have corrections to this documentation, please submit them here.
Submit an update →This is an estimate, not advice.
Every number here is an estimate generated from published program rules and your inputs. Programs change with each legislative session, and qualification depends on details a calculator can't see. This is not tax, legal, or financial advice. Before you make a financing decision, confirm everything with the state film office and a qualified CPA and entertainment attorney.