Senate Bill 22 — Texas Film Incentive 2026 Funding Round

Senate Bill 22 (SB-22), passed by the Texas Legislature in the 2025 session and effective for the 2026 TMIIIP funding cycle, authorized $200 million in appropriations for the Texas Moving Image Industry Incentive Program.

What SB-22 Means for Producers

SB-22 is the legislative act that funds TMIIIP for the current cycle. Without periodic legislative reauthorization and appropriation, TMIIIP does not have funding to pay rebates. SB-22 ensures the program is funded and operational for productions applying in the 2026 cycle.

Key implications:

• Applications submitted under the SB-22 cycle are evaluated against the $200M authorization
• First-come, first-served: applications are processed in order relative to available funding
• Once $200M is committed, the Film Commission will queue additional applications pending the next legislative session
• The program rules (rates, thresholds, uplifts) active under SB-22 are those described in this guide

Application Urgency

Because TMIIIP funding is finite and first-come, first-served, apply as early as possible. A Certificate of Eligibility submitted 12 months before principal photography is better than one submitted 3 months before — both require pre-photography timing, but earlier applications face less funding pressure.

Legislative History

TMIIIP has been funded through multiple legislative cycles since its 2009 establishment. The program has demonstrated strong ROI: independent economic analyses have found that each dollar of rebate generates $5–$8 in Texas economic activity, which has motivated consistent legislative support.

SB-22 continues the funding trajectory established by prior sessions and maintains the 2.5% bonus uplift structure and city incentive coordination framework.

What SB-22 Does Not Change

SB-22 is a funding authorization, not a program restructuring. The eligibility rules, qualifying spend definitions, rate tiers, bonus uplift thresholds, and application procedures remain as established in TMIIIP's governing statute.