The Texas Moving Image Industry Incentive Program (TMIIIP) administered by the Texas Film Commission 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. The current headline is that Texas productions can qualify for an incentive of up to 31%, a figure also promoted by the Dallas Film Commission and Houston Film Commission. These cities are strengthening their production services and local support, positioning Texas as an established destination for filmmakers in the industry. To access the incentive, projects must meet specific eligibility thresholds.
The minimum Texas spend is $250,000 for film and television projects and $100,000 for commercials. The base rebate is structured progressively: projects spending $250,000 to $1 million are eligible for a 5% rebate, those spending $1 million to $1.5 million qualify for 10%, while productions exceeding $1.5 million can access a 25% rebate on all eligible Texas expenditures. Additional stackable uplifts can bring the total incentive up to the maximum 31%. This is a cash rebate on qualified in-state spending. Projects must also meet local production requirements, including completing at least 60% of filming days in Texas and ensuring that at least 35% of paid cast and crew are Texas residents.
