A comprehensive guide to the Texas Moving Image Industry Incentive Program (TMIIIP), including rates, requirements, funding and how the grant becomes cash.
The Texas Moving Image Industry Incentive Program (TMIIIP) is a cash-grant program for eligible film, television and other moving-image productions that meet Texas spending, residency and production requirements.
For qualifying film and television projects, the base grant currently ranges from 5% to 25% of eligible Texas spending. Additional Grant Awards may increase the total grant to as much as 31%.
Unlike a transferable film tax credit, the Texas incentive is paid directly to the approved applicant after the production completes final verification and state review.
Texas uses a tiered base grant for film and television productions, with additional awards that may increase the total to as much as 31%.
For qualifying film and television productions with $250,000 to $1 million in eligible Texas spending.
For qualifying film and television productions with $1 million to $1.5 million in eligible Texas spending.
For qualifying film and television productions with at least $1.5 million in eligible Texas spending.
Film and television productions must satisfy several Texas requirements before an award can be approved.
in eligible Texas spending for film and television projects.
of total production must be completed in Texas.
of paid crew must be Texas residents.
of paid cast, including paid extras, must be Texas residents.
Applications must be submitted within the Texas Film Commission's required window, before principal photography begins.
For film and television, generally no earlier than 180 days and no later than 5:00 PM Central Time five business days before principal photography.
Texas reviews project eligibility, content, budget, workforce assumptions and available program funds.
Track qualified Texas spending, resident labor, call sheets and required supporting records.
Current guidance says verification materials should generally be submitted within 60 days after Texas expenditures are completed.
Texas provides a direct cash grant, not a transferable income-tax credit. That removes the need to sell the incentive to another taxpayer.
Approved TMIIIP awards are paid directly to the applicant after final verification and state review.
There is no tax credit to sell or transfer because TMIIIP is structured as a direct grant.
A separate buyback mechanism is unnecessary because Texas pays an approved grant directly.
Carryforward rules apply to tax credits, not the TMIIIP cash-grant structure.
Complete the project, submit final verification, pass compliance review and receive the approved grant.
There is no third-party tax-credit sale discount, but final payment still depends on verified eligible spending.
Current Texas Film Commission guidance lists no per-project cap for film and television TMIIIP awards.
Applicants should confirm current fund availability with the Texas Film Commission before relying on projected proceeds.
Current Texas law directs a $300 million deposit into the dedicated Moving Image Industry Incentive Fund near the start of each state fiscal biennium through the current statutory framework ending in 2035. Actual award availability should still be confirmed with the Texas Film Commission.
Use the current Texas Film Commission program pages before making material production, financing or location decisions.
Compare Texas' direct cash-grant structure, up to 31% maximum incentive, $250,000 film and television threshold and resident-workforce requirements with other U.S. film incentive programs.
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