1. (1) based on the method outlined in their contract; and
2. (2) the motion picture company adheres to the Agreed-Upon Procedures dated September 9, 2025 posted on the Utah Film Commission Website which is incorporated by reference.

A motion picture company may qualify for issuance of either a Post-Performance Refundable Tax Credit or Post-Performance Cash award:

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