Section 121.1 - Background and Purpose(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.13 Tex. Admin. Code § 121.1
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 by Texas Register, Volume 42, Number 12, March 24, 2017, TexReg 1399, eff. 3/27/2017; Amended by Texas Register, Volume 48, Number 19, May 12, 2023, TexReg 2486, eff. 5/21/2023