Production Incentives Overview
The Texas Moving Image Industry Incentive Program offers qualifying productions the opportunity to receive a payment of 5% to 17.5% of eligible Texas spending or 8% to 29.25% of eligible wages paid to Texas residents, depending on budget levels and types of productions, upon completion of a review of their Texas expenditures.
Texas also offers:
- Up-front Sales Tax Exemptions on most items rented or purchased for direct use in production;
- Refunds of the 6% State Occupancy Tax on hotel rooms occupied for more than 30 consecutive days;
- Refunds on Fuel Tax paid on fuel used off-road.
One of Texas' strongest assets is its depth of crew for film and television projects. Very few other states can match it: on most features shot in Texas, nearly 80% of the jobs are filled locally. That saves on housing, transportation and per diem, and these are not trainees, but experienced professionals who get it right the first time.
FEDERAL TAX INCENTIVES
The information below is provided by the Directors Guild of America and the Independent Film & Television Alliance. It should not be viewed as tax advice with respect to your production activities. The Texas Film Commission does not have further information about these federal tax incentives and cannot advise you on how they may apply to your production. For such advice, consult with your tax advisor.
- Section 199 - Download the DGA information for this Internal Revenue Code.