Texas Moving Image Industry Incentive Program (TMIIIP) — 2026 Complete Guide

The Texas Moving Image Industry Incentive Program (TMIIIP) is administered by the Texas Film Commission and offers cash rebates to qualifying film, television, and commercial productions for their Texas-qualifying expenditures.

Program Basics

Qualifying Expenditures

TMIIIP rebates apply to money spent in Texas on:

• Texas-resident labor: cast and crew salaries for individuals who are Texas residents (up to $1M per person)
• Equipment: rentals from Texas-based vendors
• Locations: fees paid to Texas property owners
• Services: post-production, catering, transportation, and other services provided by Texas-based companies
• Facilities: studio and soundstage rental in Texas

Non-Texas-resident salaries are excluded entirely. Residuals, agency fees, and financing costs do not qualify.

Bonus Uplifts (Stackable to 31%)

Five bonus uplifts are available at 2.5% each:

1. Rural filming (≥35% principal photography days in counties ≤300K population)
2. Texas veteran cast/crew (≥5% paid cast/crew are Texas-resident veterans)
3. Texas Heritage project designation
4. Faith-based project designation
5. Historic sites filming (primary location at a THC-recognized site)

Application Process

1. Pre-production: Submit application and receive Certificate of Eligibility before principal photography
2. Production: Maintain records — payroll, vendor receipts, call sheets, location agreements
3. Post-production: Submit qualifying cost report with documentation
4. Audit: Texas Comptroller audits the cost report
5. Payment: Rebate issued after audit completion (typically 6–12 months post-submission)

City Incentive Stacking

TMIIIP is the state program. Austin (ACCI), Houston (HFFIP), San Antonio (SAFI), and Corpus Christi (CCFIP) each have separate city incentive programs that can stack on top of TMIIIP. City programs are applied for separately through each city's film commission.