Tax Credit - Texas

Qualifying Productions:
Feature Films
Documentaries
Episodic Television Series
Television Episodes
Television Movies
Miniseries
Reality Television
Interstitial Television Programming
Nationally Syndicated Talk Show
Program Overview

Tiered incentive payments of 5-15% based on level of Texas spending.*
Option A to choose incentive calculation based on total in-state spending.*
Option B to choose incentive calculation based on wages paid to Texas residents.*
Possible bonus of 2.5% if 25% of production completed in underutilized area for Option A.
Possible bonus of 4.25% if 25% of production completed in underutilized area for Option B.
Texas spending can include eligible pre-production, production and post-production expenditures.
No cap on incentive amount.
Total Qualifying
In-State Spending
(Total TX Spend) Option A Option A + Underutilized Area Option B (TX Wages) Option B + Underutilized Area
$ 250K - $ 1M 5 % 7.5 % 8 % 12.25 %
$ 1M - $ 5M 10 % 12.5 % 17 % 21.25 %
$ 5M + 15 % 17.5 % 25 % 29.25 %
Minimum Qualifications:
$250,000 in Texas spending.
60% of shooting days completed in Texas.
70% of paid crew must be Texas residents.
70% of paid cast (including extras) must be Texas residents.*
* except reality television and talk shows.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!