S.B. No. 22 aims to enhance the Texas moving image industry incentive program by establishing the Texas moving image industry incentive fund and setting forth new eligibility criteria for grants. The bill grants the Music, Film, Television, and Multimedia Office the authority to deny grant applications based on content deemed inappropriate or negative towards Texas. It introduces specific definitions and requirements, such as a minimum percentage of Texas residents in production crews and in-state spending thresholds for various projects. Additionally, the bill outlines ineligible projects, including pornography and political advertising, to ensure that funded projects align with Texas values.

The bill also establishes the Texas moving image industry incentive fund as a separate entity outside the state treasury, allowing for more flexible funding sources, including legislative appropriations and dedicated fees. It introduces four types of grants—Texas heritage, rural filming, postproduction, and Texas veterans grants—each linked to specific criteria, such as the project's impact on family values and the involvement of Texas veterans. Furthermore, the bill amends the Tax Code to allocate $500 million from tax proceeds to the incentive fund every two years and includes a sunset provision to abolish certain sections by August 31, 2035, with unspent funds transferred to the general revenue fund. The act is set to take effect on September 1, 2025.

Statutes affected:
Introduced: Government Code 485.021, Government Code 485.022, Government Code 485.023, Government Code 485.024, Government Code 485.025, Tax Code 151.801 (Government Code 485, Tax Code 151)
Senate Committee Report: Government Code 485.021, Government Code 485.022, Government Code 485.023, Government Code 485.024, Government Code 485.025, Tax Code 151.801 (Government Code 485, Tax Code 151)