TX SB22

Establishes the Texas Moving Image Industry Incentive Fund as a fund outside the state treasury, with $300 million deposited from sales tax proceeds at the start of each state fiscal biennium to support film and television production grants

Creates a tiered grant structure based on in-state spending: 5% for projects spending $250,000-$1 million, 10% for $1-1.5 million, and 25% for projects spending $1.5 million or more on feature films, TV programs, and digital media

Introduces seven additional bonus grants (each 2.5% of in-state spending) for projects meeting criteria including: Texas heritage themes, rural filming locations, postproduction work, veteran employment, faith-based content, historic site filming, and workforce development partnerships with Texas colleges

Authorizes the Music, Film, Television, and Multimedia Office to deny applications for content portraying Texas negatively or containing inappropriate content, and grants broad discretion to rescind preliminary approval at any point in the process

Phases in Texas resident employment requirements for production crews from 35% (2025-2027) increasing to 50% (2031 and beyond), with the entire program set to expire on August 31, 2035