| (a) Background.
(1) The Texas Moving Image Industry Incentive Program
administered by the Texas Film Commission (Commission) offers grants
based upon eligible expenditures within the state by the Applicant,
subject to this Chapter and Chapter 485 of the Texas Government Code.
(2) Grants are available upon submission of all required
documentation by the Applicant to the Commission, initial verification
by the Commission and a compliance review by the Office of the Governor.
These grants are in addition to the sales tax exemptions described
in Sections 151.318 and 151.3185 of the Texas Tax Code and §3.300
of Title 34 of the Texas Administrative Code.
(b) Purpose.
(1) The Texas Moving Image Industry Incentive Program
increases employment opportunities for Texas industry professionals,
encourages tourism to the state, and boosts economic activity in Texas
cities and the overall Texas economy. Rather than being an exporter
of talent, Texas attracts a wide range of projects from traditional
film, television, and commercial productions, to technology-driven
visual effects, animation, video games, and other digital interactive
media productions.
(2) The Texas Moving Image Industry Incentive Program
promotes the growth of the indigenous segments of media production,
thereby encouraging Texas's talented workforce to stay in Texas and
realize real professional growth in the industry. The program increases
the value of the Texas workforce and the viability of the small businesses
that rely on media production activity, increasing Texas's capacity
to take on more production activity and increasing the state's competitive
edge.
(3) The Texas Moving Image Industry Incentive Program
is not intended for productions or projects that are permanently located
in Texas, including, but not limited to, news productions, sports
productions, and religious service productions.
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| Source Note: The provisions of this §121.1 adopted to be effective March 10, 2008, 33 TexReg 2019; amended to be effective November 22, 2009, 34 TexReg 8029; amended to be effective August 28, 2011, 36 TexReg 5201; amended to be effective September 5, 2013, 38 TexReg 5714; amended to be effective March 27, 2017, 42 TexReg 1399; amended to be effective May 21, 2023, 48 TexReg 2484 |
