1. (1) "Above-The-Line" (ATL) means creative talent that are attached to a production as the director, producers, stunt performers, screenwriters, storyboard artists or casting directors.
2. (2) "Cast" means performers appearing in a particular film with featured or speaking roles.
3. (3) "Community Film Incentive Program" means a production where a motion picture company has a minimum budget of $100,000 and a maximum budget of under $500,000.
4. (4) "Crew" means those involved in the production of a film who are not defined as cast, above-the-line or extras.
5. (5) "Deferred Payment" means, tax credits in amounts over $2,000,000 paid in installments over a specified number of years but not to exceed three years.
6. (6) "Extras" means an extra or background actor is a performer in a production, who appears in a non-speaking or non-singing capacity, usually in the background.
7. (7) "Independent Utah CPA" means a Certified Public Accountant holding an active license in the state that is independent of the production and production activities.
8. (8) "Made-For-Television" means feature length motion pictures specifically made-for-television or streaming platforms.

9. (9) "Motion Pictures" means a production that is originally intended for commercial distribution and does not include:

   1. (a) news;
   2. (b) commercials;
   3. (c) live broadcasts;
   4. (d) digital media products;
   5. (e) live sporting events;
   6. (f) live coverage of theatrical or entertainment events; or
   7. (g) programs that solicit funds.
10. (10) "Principal photography," "Producing" or "Production" means the filming of major and significant portions of a film that involves the lead actors and actresses.
11. (11) "Rural county" means a county of the third, fourth, fifth, or sixth class.

12. (12) "Significant Percentage of cast and crew from Utah" means:

    1. (a) For productions that have total budgets of less than $500,000: that at least 85% of the cast and crew are Utah residents excluding extras, above-the-line and three principal cast members;
    2. (b) For productions that have more than $500,000 left in state: that at least 75% of the cast and crew are Utah residents excluding extras, above-the-line and five principal cast members.

13. (13) "State-approved production" means a production that is:

    1. (a) approved by the Office and ratified by the Utah Board of Tourism Development; and
    2. (b) any of the principal production is produced in the state.
14. (14) "Total budget for the project" means the total budget for dollars left in state of pre-production, production, and post-production.
15. (15) "Television series" means a group of episodes of a production released on television or streaming platforms.
16. (16) "Treatment" means: A written description of the production.
17. (17) "UFC" means: the Utah Film Commission, a sub-entity of the Utah Governor's Office of Economic Opportunity.
18. (18) "Utah Resident" means a person who has lived in Utah for at least 183 days even if temporarily outside of Utah for an extended length of time, maintains a permanent home in Utah, and is subject to Utah personal income tax.

The definitions in this rule are in addition to or serve to clarify the definitions found in Section 63N-8-102.

KEY: economic development, motion picture, digital media, new state revenue

Date of Last Change: January 28, 2026

Notice of Continuation: February 6, 2026

Authorizing, and Implemented or Interpreted Law: 63N-8-104