S.B. No. 22 aims to enhance the Texas moving image industry incentive program by creating the Texas moving image industry incentive fund and establishing criteria for grant eligibility. 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 new definitions and eligibility criteria for funding, including a list of ineligible projects such as pornography and political advertising. Additionally, the bill implements a tiered system for Texas residency requirements for production crews, which will gradually increase over the coming years.

The bill also establishes the Texas moving image industry incentive fund as a separate entity outside the state treasury, allowing for more flexible management of funds. It mandates the comptroller to deposit $300 million into the fund every two years from tax proceeds and introduces new grant categories for Texas heritage, faith-based projects, historic site projects, and workforce development projects, each amounting to 2.5 percent of total in-state spending. The total grant amount for a project cannot exceed 31 percent of total in-state spending. The bill includes sunset provisions for certain sections, set to expire on August 31, 2035, and is scheduled 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)
Engrossed: 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)
House 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)
Enrolled: 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)