Texas Administrative Code › Title 13 - CULTURAL RESOURCES › Part 8 - TEXAS FILM COMMISSION › Chapter 121 - TEXAS MOVING IMAGE INDUSTRY INCENTIVE PROGRAM › Section 121.5 - Eligible and Ineligible In-State Spending

Current through Reg. 49, No. 28; July 12, 2024
(a) The following
				are eligible expenditures:
(1) Wages paid to
				Texas Residents for work performed in Texas, including additional compensation
				paid as part of a contractual or collective bargaining agreement.
(2) Additional compensation or reimbursements
				paid to Texas Residents, including, but not limited to:
(A) mileage or car allowance;
(B) housing allowance; and
(C) box or kit rentals for use of personal
				equipment.
(3) Workers
				compensation insurance premiums for Texas Residents, but only if the premiums
				are paid to a Texas-based insurance company or broker.
(4) Payroll company service fees for Texas
				Residents, but only if paid to a Texas-based payroll company that processes
				payroll within Texas.
(5) Payments
				made to Texas-domiciled entities, sole proprietorships, or individuals for
				goods and services used in Texas that are directly attributable to the Physical
				Production of the project. In the case of Digital Interactive Media
				Productions, Visual Effects Projects, and animated projects, the amount
				attributable to Pre-Production and research and development costs shall be
				limited to an amount not to exceed 30% of the project's overall in-state
				spending.
(6) Payments for shipping
				on shipments originating in Texas.
(7) Air travel to and from Texas on a
				Texas-based airline or on a Texas-based air charter service, provided that an
				itemized receipt showing an itinerary and passenger name from the airline is
				provided confirming payment.
(8)
				Rentals of vehicles registered and licensed in the State of Texas or rented
				from a Texas-domiciled entity or sole proprietorship, including, but not
				limited to, national rental car companies with one or more physical outlets in
				Texas.
(9) Fees paid to Texas
				Residents to compose, orchestrate, and perform music that is specifically
				created for the project.
(10) Legal
				fees directly attributable to the Physical Production of the project that are
				paid to Texas-based lawyers or law firms.
(11) Internet purchases, but only if
				purchased from a Texas-domiciled entity or sole proprietorship or a retailer
				with a physical store or outlet in Texas. Items purchased must be shipped
				directly to Texas.
(12) Capital
				expenditures that are:
(A) less than $1,000
				for an individual item from a Texas-domiciled entity or sole proprietorship;
				or
(B) equal to or greater than
				$1,000 for an individual item purchased that is not exhausted during the course
				of Production, so long as such item is sold or appropriately disposed of at the
				end of Production and evidence of such sale or disposition is furnished to the
				Texas Film Commission (Commission). Evidence of sale or disposition must show
				that only the difference between the purchase price and the sale price is
				submitted as an eligible expenditure and a copy of the check or receipt for the
				sale must be included as back up with the original purchase
				documentation.
(13)
				Location fees, if an executed location agreement by and between the Applicant
				and the location owner or owner's representative is provided to the Commission
				with the Applicant's Expended Budget.