Resident ATL: 5-20%
Resident BTL: 5-20%
Minimum Spend: $250K
Project Cap: None
Compensation Cap: $1M
Minimum Filming Days: 60% of total shooting days must be local.
Up to 22.5% on qualified expenditures including, but not limited to:
Labor (resident only)
Workers Comp/Handling – if purchased through Texas-based companies
Fees – if processed through a Texas-based company
Travel (in-state and out-of-state)
Shipping (in-state and out-of-state)
Legal Fees – if directly related to production and not overhead
Qualified Expenditures must be purchased through a Texas vendor.
70% of the paid crew and 70% of the paid cast, including extras, must be Texas residents.
2.5% if 25% of production occurs in underutilized or economically distressed areas.
Screen Credit: Yes
CPA Audit: No
Loan-out Registration: No
Reality TV and commercials cap out at 12.5%.
Must apply between 120 days to five business days prior to the start of principal photography.