1. (1) Utah Motion Picture Incentive Program.

   1. (a) The Utah Motion Picture Incentive Program will have an incentive cap of 20% of the dollars left in state, unless a higher cap is awarded pursuant to Subsection (1)(c).

      1. (i) Unscripted programs, including reality television and documentaries, qualify for a 10% baseline with a potential increase if additional criteria are met, not to exceed 20%.
   2. (b) Incentives will only be awarded if the motion picture company meets criteria listed in Section R357-5-103.

   3. (c) An additional 5% may be granted if the motion picture company:

      1. (i) Motion picture company has at least $1,000,000 in qualified dollars left in state; and

      2. (ii) Significant Percentage of cast and crew from Utah; or

         1. (A) 75% of production days occur in rural county.

2. (2) Community Film Incentive Program:

   1. (a) will provide a maximum of a 20% post-performance cash rebate or tax credit for dollars left in state;
   2. (b) will only be awarded if the motion picture company meets criteria listed in Section R357-5-103;
   3. (c) applications will be reviewed monthly; and
   4. (d) awards will be made to motion picture companies based upon the criteria outlined in the application provided by UFC.
3. (3) For applications made under Subsection (1) or (2), the motion picture company must provide any information and documentation to show measurable outcomes as outlined in the application for any incentive listed in this section.

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