5-20%

5-20%

$250K

None

$1M

60% of total shooting days must be local.

5% (min. spend of $250K - $1M), 10% (min. spend of $1M - $3.5M), and 20% (min. spend of $3.5M+) of qualified expenditures. Qualified expenditures include payments made to Texas companies for goods and services domiciled and used in Texas that are directly attributable to the eligible production.

2.5% if 25% of production occurs in underutilized or economically distressed areas.

Select projects in the Greater Austin area are eligible for an additional 0.50% rebate on wages to local residents. Projects that meet the Significant Promotion of Austin test or are produced by an Austin based company will be eligible to receive a bonus of 0.25% on top of the Austin incentive.

Yes

No

• Individual: Not Required
• Loan-out: Not Required

70% of paid crew and 70% of paid cast, including extras, must be Texas residents.

Reality TV and commercials cap out at 12.5%.

Must apply between 120 days to five business days prior to start of principal photography.